Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
SCHEDULE 2 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO NOTICES AND REQUESTS
* Subsection 83A(2)
Omit all the words before and including "premium" (first occurring), substitute "If the parties to an agreement under which an amount to which this section applies is payable agree (in accordance with subsection (3)) that the amount is to be treated as a premium".
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