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    <title>Amendment of Section 153</title>
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    <description>Amendment substitutes clause (a) of sub section (1) of Section 153 to prescribe that the expiry for reassessment is measured from the end of the assessment year in which the income was first assessable, with staggered cutoffs: four years where the assessment year commences on or before 1 April 1967; three years where it commences on 1 April 1968; and two years where it commences on or after 1 April 1969.</description>
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      <description>Amendment substitutes clause (a) of sub section (1) of Section 153 to prescribe that the expiry for reassessment is measured from the end of the assessment year in which the income was first assessable, with staggered cutoffs: four years where the assessment year commences on or before 1 April 1967; three years where it commences on 1 April 1968; and two years where it commences on or after 1 April 1969.</description>
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