Document ID: chunk:federal_register_of_legislation:C2015C00048:clause:2b_20
Version: federal_register_of_legislation:C2015C00048
Segment Type: clause
Provision Reference: sch 2B cl 20
Character Range: 69533–70163

20  Paragraph 28(4)(c)
Repeal the paragraph, substitute:
 (c) if the claimant was required to lodge an income tax return for the cancellation income year:
 (i) the claimant has lodged an income tax return for the cancellation income year before the end of the first income year after the cancellation income year, or of the further period that the Secretary has allowed, under Subdivision D of Division 1 of this Part, within which the claimant may lodge an income tax return; and
 (ii) an assessment is or has been made under the Income Tax Assessment Act 1936 of the claimant's taxable income for the cancellation income year;