Document ID: chunk:federal_register_of_legislation:C2004C01244:clause:1_248
Version: federal_register_of_legislation:C2004C01244
Segment Type: clause
Provision Reference: sch 1 cl 248
Character Range: 59663–60204

248  Subsection 170(13)
Repeal the subsection, substitute:

 (13) The Commissioner may amend an assessment within 6 years after the day when the tax became due and payable under it, if the amendment is to give effect to any of these provisions:
 (a) sections 165-180 to 165-205 and Division 175 of the Income Tax Assessment Act 1997;
 (b) sections 63B, 105AAA, 160ZND and 160ZNM to 160ZNR (inclusive), and Division 3D of Part IIIA, of this Act;
(including any of those provisions as applied by any other provision of that Act or this Act).