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12 May 09 Repeal of unlimited amendment periods

The Government announces tonight that it will move to repeal over 100 provisions in the income tax laws that currently provide the Commissioner with an unlimited period in which to amend an item in a taxpayer’s income tax return.

The Government will also shortly release for public comment a discussion paper proposing guidelines for the design of election provisions in the income tax law with a view to increasing consistency and reducing uncertainty in relation to these provisions.

For more information, see the Assistant Treasurer's media release, No 2009/48, 12 May 2009

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