Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:6_9
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 6 cl 9
Character Range: 184884–185560

9  Paragraph (b) of subsection 170(6A) (second occurring)
Repeal the paragraph, substitute:
 (b) either of the following subparagraphs applies:
 (i) if the taxpayer is not a SPOR taxpayer for the year of income to which the application relates—the application is made within 4 years after the last day allowed to the taxpayer for lodging a return in relation to the taxpayer's income for that year of income;
 (ii) if the taxpayer is a SPOR taxpayer for the year of income to which the application relates—the application is made within 2 years after the last day allowed to the taxpayer for lodging a return in relation to the taxpayer's income for that year of income; and