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TAXATION LAWS AMENDMENT (SUPERANNUATION) ACT (No. 2) 2002 No. 51, 2002 - SECT 4
Amendment of assessments
Section 37 of the Superannuation Guarantee (Administration) Act 1992 and
section 170 of the Income Tax Assessment Act 1936 do not prevent the
amendment of an assessment for the purposes of giving effect to this Act.
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