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 124AH(4AB)
(a) Omit "shall be made in writing signed by or on behalf of the taxpayer and be delivered to the Commissioner", substitute "must be made".
(b) Omit "specified in the election", substitute "to which the election relates".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
