Document ID: chunk:federal_register_of_legislation:C2014A00133:section:4
Version: federal_register_of_legislation:C2014A00133
Segment Type: section
Provision Reference: s 4
Character Range: 3249–4088

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 1 (about roll‑overs for business restructures) to this Act; and
 (b) the amendment is made for the purpose of giving effect to that Schedule; and
 (c) the amendment is made within 2 years after the day that Schedule commences.
 (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 2 (about MIT withholding regime for foreign pension funds) to this Act; and
 (b) the amendment is made for the purpose of giving effect to that Schedule; and
 (c) the amendment is made within 2 years after the day that Schedule commences.