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TAXATION LAWS AMENDMENT ACT (No. 5) 1990 No. 135 of 1990 - SECT 39
Amendment of assessments
39. (1) Section 170 of the Income Tax Assessment Act 1936 does not prevent the
amendment of an assessment made before the commencement of this subsection for
the purpose of giving effect to the amendments made by Part 1 of the Schedule.
(2) Section 170 of the Income Tax Assessment Act 1936 does not prevent the
amendment of an assessment made before the commencement of this subsection for
the purpose of giving effect to the amendments made by Part 3 of the Schedule.
(3) Section 170 of the Income Tax Assessment Act 1936 does not prevent the
amendment of an assessment made before the commencement of this subsection for
the purpose of giving effect to the amendments made by Part 4 of the Schedule.
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