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

*   Subsection 59(2D)

(a) Omit "the Commissioner shall, if the taxpayer so requests in writing", substitute "the taxpayer may elect".

(b) After "allows", insert ", to".