Document ID: chunk:federal_register_of_legislation:C2007A00079:clause:3_4
Version: federal_register_of_legislation:C2007A00079
Segment Type: clause
Provision Reference: sch 3 cl 4
Character Range: 32284–32792

4  Amendment of assessments
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 item; and
 (b) an application to amend the assessment is made, in the form approved for the purposes of subsection 170(5), within 2 years of the commencement of this item; and
 (c) the amendment is made for the purpose of giving effect to a choice under subsection 115‑230(3) of the Income Tax Assessment Act 1997.