s 152-15
In forceAmendment of assessments
Chapter 3Specialist liability rules
Part 3-3Capital gains and losses: special topics
Division 152Small business relief
152-15 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 at any time in the period of 4 years starting at that commencement for the purpose of giving effect to this Division.
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