Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:6_16
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 6 cl 16
Character Range: 189472–190070

16  Paragraph 14ZAN(f)
Repeal the paragraph, substitute:
 (f) where the rulee is not a SPOR taxpayer for the year of income to which the application relates—the application is made later than 4 years after the last day allowed to the rulee for lodging a return in relation to the rulee's income for that year of income; or
 (fa) where the rulee is a SPOR taxpayer for the year of income to which the application relates—the application is made later than the end of 2 years after the last day allowed to the rulee for lodging a return in relation to the rulee's income for that year of income; or