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
Income Tax Assessment Act 1936
73 Application
The amendments made by items 69 to 72 apply in relation to assessments for the 2004-05 year of income and later years of income.