Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
4 Amendment of assessments
Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:
(a) the assessment was made before the commencement of this section; and
(b) the amendment is made within 4 years after that commencement; and
(c) the amendment is made for the purpose of giving effect to Schedule 2.