Commonwealth Consolidated Acts

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NEW BUSINESS TAX SYSTEM (CONSOLIDATION) ACT (NO. 1) 2002 - SECT 4

Amendment of income tax assessments

                   Section 170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment made before the commencement of this section for the purposes of giving effect to this Act.


 

Schedule 1 — Main consolidation provisions

 

Income Tax Assessment Act 1997

1  Section 405‑50 (link note)

Repeal the link note, substitute:

[The next Division is Division 700.]

2  After Part 3‑45

Insert:

   

Table of sections

Guide

700‑1        What this Part is about

700‑5        Overview of this Part

Objects

700‑10      Objects of this Part

Guide


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