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    <title>Amendment of section 246</title>
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    <description>Amendment inserts a reference to section 272BB into clause (o), sub clause (iva) of section 246(1) effective 1 June 1987, and adds wording to section 246(2)(a) preserving the effect of orders under section 104 as it stood before 1 April 1988 for assessments commencing 1 April 1987 or earlier made against a company.</description>
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      <description>Amendment inserts a reference to section 272BB into clause (o), sub clause (iva) of section 246(1) effective 1 June 1987, and adds wording to section 246(2)(a) preserving the effect of orders under section 104 as it stood before 1 April 1988 for assessments commencing 1 April 1987 or earlier made against a company.</description>
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