Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 8 Miscellaneous amendments
Part 2 Other amendments of taxation laws
Income Tax Assessment Act 1997
30 Subsections 393-40(1) and (2)
Omit "within 12 months after the end of", substitute "before the last day of the 12 months after".
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