Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
SCHEDULE 1
AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 TO REMOVE REQUIREMENTS TO LODGE ELECTIONS
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Subsections 159GZS(5), 159GZT(7), 159GZU(5), 159GZV(5) and 159GZW(5)
Omit "lodged with the Commissioner", substitute "made".