Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 3   Amendments relating to instruments

Division 1   Amendments

Income Tax Assessment Act 1936

204   Subsection 23AB(4)

Repeal the subsection, substitute:

(4) Subsection 12(2) (retrospective commencement of legislative instruments) of the Legislation Act 2003 does not apply to regulations made for the purposes of subsection (2) or (3) of this section.