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

*   Subsection 401(4)

Omit "in the eligible taxpayer's return of income", substitute "on or before the date of lodgment of the eligible taxpayer's return of income".