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 26AAC(15B)
Omit all words after "a share", substitute "must be made on or before the date of lodgment of the return of income of the taxpayer for the year of income in which the share was issued, or within such further period as the Commissioner allows.".
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