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    <title>Amendment of Section 139</title>
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    <description>Amendment advances the return filing deadline in Explanation to sub section (1) of section 139 from the 31st day of October to the 30th day of September, and removes the temporal qualifier in the Explanation to sub section (9)(c)(i) by omitting the words limiting application to matters occurring before the 1st day of April, 2008.</description>
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      <description>Amendment advances the return filing deadline in Explanation to sub section (1) of section 139 from the 31st day of October to the 30th day of September, and removes the temporal qualifier in the Explanation to sub section (9)(c)(i) by omitting the words limiting application to matters occurring before the 1st day of April, 2008.</description>
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