Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 11 Technical amendments
Part 4 Amendments commencing on 1 July 2000
Division 2 Due date for income tax
Income Tax Assessment Act 1936
49 After subsection 204(1)
Insert:
(1AA) To avoid doubt, the reference in subparagraph (1)(a)(ii) to an assessment does not include a reference to an amended assessment.
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