Commonwealth Consolidated Acts

TAX AND SUPERANNUATION LAWS AMENDMENT (2013 MEASURES NO. 2) 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 on or before the day this section commences ; and

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

  (c)   the amendment is made for the purpose of giving effect to Schedule   8 to this Act (Taxation of financial arrangements).