Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2012 MEASURES NO. 2) ACT 2012 - 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 Schedule   2 or 3 to this Act.