SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
ITA 2007
59
(1)
Section 237 (EIS relief: time limits for assessments) is amended as follows.
(2)
In subsection (1)—
(a)
omit “not”, and
(b)
for “more than” substitute “
at any time not more than
”
.
(3)
In subsection (3)—
(a)
for “36” substitute “
36(1A)
”
, and
(b)
for “(fraudulent or negligent conduct)” substitute “
(loss of tax brought about deliberately etc)
”
.