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 122B(5)
Omit the subsection, substitute:
"(5) An agreement made under subsection (1) must:
(a) be in writing and signed by or on behalf of each party to the agreement; and
(b) be made not later than 2 months after the end of the year of income of the purchaser in which the right or information was cquired, or within such further time as the Commissioner allows.".
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