Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 900.170

    The * retention period is automatically extended if one of the following types of dispute relating to the expense is unresolved when the 5 years end:

  (a)   an objection;

  (b)   a review or appeal arising from an objection;

  (c)   a request for amendment of an assessment.

The extension lasts until the dispute is resolved.