Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)

PART 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

19   Reliance by Commissioner on returns and statements

Section 169A of the Principal Act is amended:

(a) by omitting from subsection (1) all words after "return" (last occurring) and substituting "or otherwise made by or on behalf of the taxpayer";

(b) by ommitting subsection (2) and substituting the following subsection:

"(2) Despite subsection (1), if, in a document given with a return of income of a taxpayer of a year of income and signed by or on behalf of the taxpayer, a question is raised:

(a) that is relevant to the liability of the taxpayer in respect of the year of income; and

(b) on which the taxpayer is not entitled to apply for a private ruling under Part IVAA of the Taxation Administration Act 1953;

the Commissioner must give attention to that question.".