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 36A(3)
Omit the subsection, substitute:
"(3) An agreement under paragraph (2)(d) 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 change in ownership or interests occurred or on or before such later date as the Commissioner determines.".
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