A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 6 Shorter period of review (SPOR) taxpayers
Part 1 Income Tax Assessment Act 1936
16 Paragraph 14ZAN(f)
Repeal the paragraph, substitute:
(f) where the rulee is not a SPOR taxpayer for the year of income to which the application relates - the application is made later than 4 years after the last day allowed to the rulee for lodging a return in relation to the rulee's income for that year of income; or
(fa) where the rulee is a SPOR taxpayer for the year of income to which the application relates - the application is made later than the end of 2 years after the last day allowed to the rulee for lodging a return in relation to the rulee's income for that year of income; or
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