Tax Laws Amendment (2012 Measures No. 2) Act 2012 (99 of 2012)

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 2 years after that commencement; and

(c) the amendment is made for the purpose of giving effect to Schedule 2 or 3 to this Act.