Document ID: chunk:federal_register_of_legislation:C2007A00078:clause:3_22
Version: federal_register_of_legislation:C2007A00078
Segment Type: clause
Provision Reference: sch 3 cl 22
Character Range: 19509–20046

22  After paragraph 14ZW(1)(bb)
Insert:
 (bc) if the taxation objection is made under subsection 73IA(2) of the Income Tax Assessment Act 1936:
 (i) if item 2 or 3 of the table in subsection 170(1) of that Act would apply to an assessment of the person for the tax offset year referred to in section 73I of that Act—2 years after notice of the amount (if any) of a tax offset allowable to the person under section 73I of that Act is given to the person; or
 (ii) otherwise—4 years after the notice concerned is given to the person; or