Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021 (F2021L00848)

Schedule 1   Amendments

Part 2   Other amendments

Division 3   Refund of excess low balance fees

Income Tax Assessment (1997 Act) Regulations 2021

19   In the appropriate position in Chapter 7

Insert:

Part 1000-2 - Transitional matters relating to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021

1000-2.01 Application of amendments

The amendments of section 291-25.01 made by Division 3 of Part 2 of Schedule 1 to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021 apply in relation to the 2021-22 financial year and later financial years.