SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
ITA 2007
I159
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)
”
.