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 102AAX(4)
Omit all the words after "subsection (3)", substitute "must be made before the end of the period of 30 days after the end of the year of income concerned, or within such further period as the Commissioner allows.".
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