Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2012 MEASURES NO. 6) ACT 2013 - SECT 4

  (1)   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 purposes of giving effect to Part   1 of Schedule   1 (about the tax treatment of native title benefits) to this Act.

  (2)   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 subsection; and

  (b)   the amendment is made within 2 years after that commencement; and

  (c)   the amendment is made for the purposes of giving effect to item   30 or 31 of Schedule   8 (about farm management deposits) to this Act.