Income Tax Assessment (1997 Act) Regulations 2021

995-1.01

Amended by:


Treasury Laws Amendment (Legacy Retirement Product Commutations and Reserves) Regulations 2024 (gazetted 6/12/2024)

Explanatory Statement

4-Sch1-Cl20

Commenced Action Note
7/12/2024 Amend Inserted definition 'pension liability'
7/12/2024 Amend Inserted definition 'pension reserve'