Income Tax Assessment (1936 Act) Amendment (Period of Review) Regulations 2022 (F2022L01604)

Schedule 1   Amendments

Income Tax Assessment (1936 Act) Regulation 2015

7   At the end of Part 9

Add:

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.