Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 7
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TRANSITIONAL MATTERS
PART 1000-4
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TRANSITIONAL MATTERS RELATING TO THE TREASURY LAWS AMENDMENT (MILITARY SUPERANNUATION BENEFITS) REGULATIONS 2023
SECTION 1000-4.02
APPLICATION OF AMENDMENTS
1000-4.02(1)
The amendments made by Part 1 of Schedule 1 to the amending instrument apply in relation to income years starting on or after 1 July 2023.
1000-4.02(2)
The amendments made by Part 2 of Schedule 1 to the amending instrument apply in relation to superannuation income streams that commenced on or after the 2021 commencement time.
View history note
Hide history noteThe amendments made by Part 1 of Schedule 1 to the amending instrument apply in relation to income years starting on or after 1 July 2023.
1000-4.02(2)
The amendments made by Part 2 of Schedule 1 to the amending instrument apply in relation to superannuation income streams that commenced on or after the 2021 commencement time.
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