Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
4 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 section for the purposes of giving effect to this Act (other than item 38 of Schedule 10, so far as that item provides for the insertion of sections 830-15 and 830-20 into the Income Tax (Transitional Provisions) Act 1997).
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