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

Schedule 3 VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

After paragraph (c), insert the following word and paragraphs:

"and (d) the person has applied to the investment body for a refund

of the excess amount on the basis of the error, or the investment body

has otherwise become aware of the error, before the end of 15 July in

the financial year after the one in which the deduction was made; and

(e) any information requested by the investment body under

subsection (1A) has been given to it, or the time for making such a

request (see subsection (1B)) has passed without such a request being

made;".

Note: The heading to section 221YHZDA is altered by omitting "in

certain cases" and substituting "made in error-pre-16 July cases".