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 59(2A)
(a) Omit "the Commissioner shall, if the taxpayer so requests in writing when lodging", substitute "the taxpayer may elect, on or before the date of lodgment of".
(b) After "successively", insert "to".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
