Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.

Where you

amend a return in an SA enquiry closure notice, or

make a discovery assessment for reasons other than careless or deliberate behaviour

the taxpayer can make a relevant out-of-time claim, election, application or notice within one year from the end of the year of assessment in which the notice is issued. S43A and S43C(2).

In S43A for a claim, election, application or notice to be relevant to an amendment or assessment it must

relate to the same year of assessment, or

be made or given by reference to an event in that year, see S43A(3).

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