Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 2 Amendments related to assessments
Part 2 Alternative amendments
Income Tax Assessment Act 1997
15 Subsection 995-1(1)
Insert:
period of review , for an assessment of an *assessable amount, has the meaning given by section 155-35 in Schedule 1 to the Taxation Administration Act 1953.
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