Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019 (F2019L01641)

Schedule 5   Superannuation

Part 5   Application

Income Tax Assessment Regulations 1997

10   In the appropriate position in Division 910

Insert:

910-1.12 Transitional arrangements arising out of the Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019

(1) Subject to subregulation (2), the amendments made by Parts 1 and 3 of Schedule 5 to the Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019 apply on and after 1 July 2017.

(2) Regulation 294-25.01, as inserted by item 1 of Schedule 5 to the Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019, applies on and after the commencement of that item.

(3) The amendment made by Part 2 of Schedule 5 to the Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2019 applies on and after the commencement of that Part.