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(3)
Omit the subsection, substitute:
"(3) An agreement under subsection (2) must be:
(a) in writing and signed by or on behalf of each party to the agreement; and
(b) made on or before 31 August next succeeding the end of the financial year in which the agreement was made or on or before such later date as the Commissioner determines.".
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