Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 301.95

    Section   170 of the Income Tax Assessment Act 1936 does not prevent the amendment of an assessment for the purposes of giving effect to the following in respect of an income year that starts on or before 1   July 2021:

  (a)   Subdivision   301 - F of the Income Tax Assessment Act 1997 ;

  (b)   the amendments of the Income Tax Assessment (1997 Act) Regulations   2021 made by Schedule   9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 .

Note:   Section   170 of the Income Tax Assessment Act 1936 specifies the periods within which assessments may be amended.