Commonwealth Numbered Acts

SUPERANNUATION LEGISLATION AMENDMENT ACT 2010 (NO. 117, 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.