Tax Laws Amendment (2013 Measures No. 1) Regulation 2013 (279 of 2013)

Schedule 1   Amendments

Part 1   Amendments related to tax offsets

Taxation Administration Regulations 1976

10   After Part 8

Insert:

Part 9 - Transitional arrangements

65 Transitional arrangements arising out of the Tax Laws Amendment (2013 Measures No. 1) Regulation 2013

(1) The amendments of these Regulations made by items 7 and 9 of Schedule 1 to the Tax Laws Amendment (2013 Measures No. 1) Regulation 2013 apply on and after 1 July 2013.

(2) The amendment of these Regulations made by item 8 of Schedule 1 to the Tax Laws Amendment (2013 Measures No. 1) Regulation 2013 applies on and after 1 July 2014.