Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 7
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TRANSITIONAL MATTERS
PART 1000-1
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TRANSITIONAL MATTERS RELATING TO THE REPEAL OF THE INCOME TAX ASSESSMENT REGULATIONS 1997
SECTION 1000-1.03
VALUATIONS UNDER DIVISION 30 OR 31
1000-1.03(1)
Division 30 applies in relation to a valuation sought from the Commissioner under section 30-212 of the Act at or after the commencement time.
1000-1.03(2)
Division 31 applies in relation to a valuation sought from the Commissioner under section 31-15 of the Act at or after the commencement time.
1000-1.03(3)
Despite the repeal of Divisions 30 and 31 of the old regulations by the repealing regulations, those Divisions continue to apply in relation to a valuation sought from the Commissioner under section 30-212 or 31-15 of the Act before the commencement time as if the repeal had not happened.
Division 30 applies in relation to a valuation sought from the Commissioner under section 30-212 of the Act at or after the commencement time.
1000-1.03(2)
Division 31 applies in relation to a valuation sought from the Commissioner under section 31-15 of the Act at or after the commencement time.
1000-1.03(3)
Despite the repeal of Divisions 30 and 31 of the old regulations by the repealing regulations, those Divisions continue to apply in relation to a valuation sought from the Commissioner under section 30-212 or 31-15 of the Act before the commencement time as if the repeal had not happened.
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