Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 4 AMENDMENTS RELATING TO RESEARCH AND DEVELOPMENT ACTIVITIES
Part 2 INCOME TAX ASSESSMENT ACT 1936
23 Amendment of assessments
Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment made before the commencement of this Part for the purpose of giving effect to this Part.
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