Document ID: chunk:federal_register_of_legislation:C2014A00110:clause:5_152
Version: federal_register_of_legislation:C2014A00110
Segment Type: clause
Provision Reference: sch 5 cl 152
Character Range: 94158–94642

152  At the end of section 4
Add:
 (2) Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment if:
 (a) the assessment was made before the commencement of this subsection; and
 (b) the amendment is made within 2 years after that commencement; and
 (c) the amendment is made for the purposes of giving effect to item 30 or 31 of Schedule 8 (about farm management deposits) to this Act.

Tax Laws Amendment (Research and Development) Act 2011