Treasury Laws Amendment (2024 Tax and Other Measures No. 1) Act 2024 (135 of 2024)
Schedule 3 Self-amendments by small and medium businesses
Income Tax Assessment Act 1936
2 After subsection 170(2)
Insert:
(2A) The Commissioner cannot amend an amended assessment under item 3A of the table in subsection (1) if the period of 4 years after the day on which the Commissioner gives notice of the original assessment concerned has ended.
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