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    <title>Amendment of section 124.</title>
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    <description>A new clause in section 124(3) effective 1 June 2016 provides that where action has been taken under the statutory search provisions, the provision applies after the expiry of one month from service of the specified assessment notice or after completion of the assessment, whichever is earlier, thereby tying applicability to the timing of notice service and assessment completion.</description>
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      <description>A new clause in section 124(3) effective 1 June 2016 provides that where action has been taken under the statutory search provisions, the provision applies after the expiry of one month from service of the specified assessment notice or after completion of the assessment, whichever is earlier, thereby tying applicability to the timing of notice service and assessment completion.</description>
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