Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 6  

Part 8   Extensions of time

Income Tax Assessment Act 1997

94   Subsection 118-195(1) (at the end of the cell at table item 1, column headed "And also one of these items")

Add “, or within a longer period allowed by the Commissioner”.


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