Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
SCHEDULE 4 FURTHER AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
* Subsection 275(7)
Omit the subsection, substitute:
"(7) An agreement under subsection (1):
(a) must be in writing signed by or on behalf of the transferor and the transferee; and
(b) must be made on or before the date of lodgment of the return of income of the transferor for the transferor's year of income; and
(c) is irrevocable.".
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