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TAXATION LAWS AMENDMENT ACT (No. 1) 2004 No. 101, 2004 - SECT 4
Amendment of 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 (other than item 38 of
Schedule 10, so far as that item provides for the insertion of
sections 830-15 and 830-20 into the Income Tax (Transitional Provisions)
Act 1997 ).
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