Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2018 (F2018L01691)

Schedule 1   Amendments

Part 4   Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after registration

Income Tax Assessment Regulations 1997

16   Paragraphs 61-220.02(2)(b) and (c)

Omit "the financial year", substitute "the earlier financial year".