Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:1_29
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 1 cl 29
Character Range: 35298–35943

29  Subsections 14ZW(1A) and (1AA)
Repeal the subsections, substitute:

 (1A) The person cannot lodge a taxation objection against a private ruling that relates to a year of income after the end of whichever of the following ends last:
 (a) 60 days after the ruling was made;
 (b) whichever of the following is applicable:
 (i) if item 1, 2 or 3 of the table in subsection 170(1) of the Income Tax Assessment Act 1936 applies to the person's assessment for that income year—2 years after the last day allowed to the person for lodging a return in relation to the person's income for that year of income;
 (ii) otherwise—4 years after that day.