Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:6_5
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 6 cl 5
Character Range: 181401–182302

5  Paragraphs 170(2)(a) and (b)
Repeal the paragraphs, substitute:
 (a) if the Commissioner is of the opinion that the avoidance of tax is due to fraud or evasion—at any time; or
 (b) if paragraph (a) does not apply, the taxpayer is a relevant entity within the meaning of Division 1B of Part VI and the assessment is taken by section 166A to have been made—within 4 years after the day on which the assessment is so taken to have been made; or
 (c) if neither paragraph (a) nor (b) applies and the taxpayer is not a SPOR taxpayer for the year of income to which the assessment relates—within 4 years after the day on which tax became due and payable under the assessment; or
 (d) if neither paragraph (a) nor (b) applies and the taxpayer is a SPOR taxpayer for the year of income to which the assessment relates—within 2 years after the day on which tax became due and payable under the assessment;