Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)

Schedule 1   Assessments

Part 4   Consequential amendments

Division 1   SPOR taxpayer provisions

Income Tax Assessment Act 1936

25   Application

The amendments made by items 23 and 24 apply in relation to the 2004-05 year of income and later years of income.