Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:1_171a
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 1 cl 171A
Character Range: 26708–27724

171A  Limited period to make assessments for nil liability returns for the 2003‑04 year of income or earlier

 (1) If the circumstances set out in column 2 of the following table apply to a taxpayer in relation to the 2003‑04 year of income (a nil year) or an earlier year of income (also a nil year), the Commissioner cannot make an original assessment for that taxpayer for that year in the circumstances set out in column 3:

Making assessments
Column 1            Column 2                                                                                                                                                                                                                                                   Column 3
Item                In this case:                                                                                                                                                                                                                                              the position is: