Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)

SCHEDULE 2   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO NOTICES AND REQUESTS

*   After subsection 160AFE(1D)

Insert:

"(1DA) An agreement under paragraph (1D)(c) must be:

(a) in writing signed by the public officer of each of the credit company and the income company; and

(b) made on or before the date of lodgment of the return of income of the income company for the current year of income, or within such further time as the Commissioner allows.".