Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 378.80

    Section   170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment given to a company for the purposes of giving effect to this Division for an income year if:

  (a)   after the Commissioner gave notice of the assessment to the company, a certificate issued under section   378 - 25 of this Act to the company is either:

  (i)   amended under section   378 - 75 of this Act; or

  (ii)   revoked under section   378 - 70 of this Act; and

  (b)   the amendment of the assessment is made at any time during the period of 4 years starting immediately after the amendment or revocation of the certificate.

Note:   Section   170 of the Income Tax Assessment Act 1936 specifies the periods within which assessments may be amended.

Table of sections

378 - 85   Notice of decision or determination

378 - 90   Review of decisions by the Administrative Review Tribunal

378 - 95   Copy of digital game to be made available to the National Film and Sound Archive of Australia

378 - 100   Arts Minister may make rules about the digital games tax offset

378 - 105   Arts Minister may make rules establishing a Digital Games Tax Offset Advisory Board

378 - 110   Delegation by Arts Minister

378 - 115   Review of operation of this Division