Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2006 MEASURES NO. 4) ACT 2006 - 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 4 years after that commencement; and

  (c)   the amendment is made for the purpose of giving effect to Schedule   2.