Document ID: chunk:federal_register_of_legislation:C2014C00709:section:4
Version: federal_register_of_legislation:C2014C00709
Segment Type: section
Provision Reference: s 4
Character Range: 4944–5768

4  Amendment of assessments
 (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.