Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 4   Employee share schemes

Division 2   Income Tax (Transitional Provisions) Act 1997

31   At the end of section 83A-15

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Amendment of assessments

(3) Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment at any time for the purpose of giving effect to subsection (2) of this section.