Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 13   Technical correction

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

2   Assessments

An amendment of an assessment made on or after 19 December 2005 and before the day on which this Act receives the Royal Assent under section 170 of the Income Tax Assessment Act 1936 relying on subsection 177G(1) of that Act (as in force immediately before 19 December 2005) is as valid as it would have been if that subsection were in force on the day the amendment was made.