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

Schedule 1   Assessments

Part 4   Consequential amendments

Division 2   Nil assessment provisions

Taxation (Interest on Overpayments and Early Payments) Act 1983

59   Application

The amendments made by this Division apply in relation to the 2004-05 year of income and later years of income.