Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (161 of 2005)

Schedule 1   Assessments

Part 1   Amending assessments

Income Tax Assessment Act 1936

9   Subsection 170(14)

Insert:

limited amendment period , for an assessment, means the period within which the Commissioner may amend the assessment:

(a) under item 1, 2, 3 or 4 of the table in subsection (1); or

(b) under paragraph (3)(a) or (b).

Note: The following heading to subsection 170(14) is inserted "Definitions".