Commonwealth Numbered Acts

TAX LAWS AMENDMENT (2012 MEASURES NO. 2) ACT 2012 (NO. 99, 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.