Commonwealth Numbered Acts

TAX AND SUPERANNUATION LAWS AMENDMENT (2013 MEASURES NO. 1) ACT 2013 (NO. 88, 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 (Miscellaneous amendments) to this Act.