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

Schedule 1   Assessments

Part 4   Consequential amendments

Division 3   Other provisions

Child Support (Assessment) Act 1989

60   Subsection 56(3)

Omit "subsection 170(2) (Amendment of assessments because of tax avoidance) of the Income Tax Assessment Act 1936", substitute "subsection 170(1) (amendment of assessments) of the Income Tax Assessment Act 1936 to increase the person's taxable income".