Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 7 - TRANSITIONAL MATTERS  

PART 1000-1 - TRANSITIONAL MATTERS RELATING TO THE REPEAL OF THE INCOME TAX ASSESSMENT REGULATIONS 1997  

SECTION 1000-1.02   THIS INSTRUMENT GENERALLY APPLIES TO INCOME YEARS AND FINANCIAL YEARS STARTING AT OR AFTER THE COMMENCEMENT TIME  

1000-1.02(1)    
Subject to this Part, this instrument applies in relation to income years and financial years starting at or after the commencement time.

1000-1.02(2)    
Subject to this Part, despite the repeal of the old regulations by the repealing regulations, the old regulations continue to apply in relation to income years and financial years starting before the commencement time as if the repeal had not happened.