Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
SCHEDULE 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 TO REMOVE REQUIREMENTS TO LODGE ELECTIONS
* Subsection 80(2D)
Omit all the words after "subsection (2C)", substitute "must be made on or before the date of lodgment of the return of income of the taxpayer for the year of income to which the election relates or within such further period as the Commissioner allows.".
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