Commonwealth Consolidated Acts

TAX AND SUPERANNUATION LAWS AMENDMENT (2013 MEASURES NO. 1) ACT 2013 - SECT 4

    Section   170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:

  (a)   the assessment was made before the commencement of this section; and

  (b)   the amendment is made within 2 years after that commencement; and

  (c)   the amendment is made for the purpose of giving effect to items   204 to 208 of Schedule   7 (M iscellaneous amendments) to this Act.