Document ID: chunk:federal_register_of_legislation:C2011A00061:section:4
Version: federal_register_of_legislation:C2011A00061
Segment Type: section
Provision Reference: s 4
Character Range: 3013–4052

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 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 Schedule.
 (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 Schedule 3 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 Schedule.
 (3) Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment, after the end of the period mentioned in paragraph (2)(b), of an assessment of your income tax if:
 (a) you requested the amendment before the end of that period; and
 (b) the amendment is made for the purpose of giving effect to Schedule 3.