Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:6_4
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 6 cl 4
Character Range: 180747–181401

4  Subsection 170(1A)
Omit all the words after paragraph (b), substitute:
the Commissioner may:
 (c) if the taxpayer is not a SPOR taxpayer for the year of income to which the amended assessment relates—within 4 years after the day on which notice of the amended assessment was served; or
 (d) if the taxpayer is a SPOR taxpayer for the year of income to which the amended assessment relates—within 2 years after the day on which tax is due and payable under the amended assessment;
further amend the assessment in, or in respect of, that particular in a way that increases the taxpayer's liability to the extent that the Commissioner thinks necessary.