Return of income rules revise due dates, permit revised returns before assessment year end, and adjust updated return rules. The amendment substitutes Explanation 2 to define the due date for different classes of taxpayers by reference to a table of categories and conditions, revises the revised return rule to allow filing before the end of the relevant assessment year or completion of assessment subject to compliance obligations, and modifies updated return provisions to permit reduction of loss and to allow an updated return in response to an assessment reopening notice, precluding other returns filed in response to that notice.