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 80G(6)

Insert:

"(6A) An agreement under paragraph (6)(c) must be:

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

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