A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 2 Amendments applying to returns etc. for the 2000-01 year and later years
Income Tax Assessment Act 1936
131 Subsection 161(1)
Omit "or such further period as the Commissioner allows".
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