Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 3   VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 8   AMENDMENT OF ASSESSMENTS

44   Amendment of assessments

Section 170 of the Income Tax Assessment Act 1936 does not prevent the

amendment of an assessment made before the commencement of this item

for the purpose of giving effect to this Act.