Taxation Laws Amendment Act (No. 2) 2003 (65 of 2003)
Schedule 3 Amounts repaid are not assessable income
Income Tax Assessment Act 1936
1 After subsection 170(10AA)
Insert:
(10AB) Nothing in this section prevents the amendment of an assessment, at any time, for the purpose of giving effect to Division 22 of the Income Tax Assessment Act 1997.
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