Income Tax Assessment (1936 Act) Regulation 2015

PART 9 - APPLICATION AND TRANSITIONAL PROVISIONS  

SECTION 27  

27   APPLICATION OF THE INCOME TAX ASSESSMENT (1936 ACT) AMENDMENT (PERIOD OF REVIEW) REGULATIONS 2022  

The amendments made by Schedule 1 to the Income Tax Assessment (1936 Act) Amendment (Period of Review) Regulations 2022 apply in relation to an assessment for an income year if:

(a)    the assessment is made after the commencement of that Schedule; and

(b)    the income year begins on or after 1 July 2021.