Commonwealth Consolidated Acts

SUPERANNUATION LEGISLATION AMENDMENT ACT 2010 - 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 item   1 of Schedule   2 to this Act; 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 that item.