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 274(9)
Omit the subsection, substitute:
"(9) An election under subsection (7):
(a) must be made on or before the date of lodgment of the return of income of the fund for the fund's year of income or before such later time as the Commissioner allows; and
(b) is irrevocable.".
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