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 1000-1.04
COMPLYING SUPERANNUATION FUND CONDITION
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ELECTIONS
1000-1.04(1)
An election made for the purposes of regulation 290-155.01 of the old regulations that is not revoked before the commencement time has effect after the commencement time as if it had been made for the purposes of section 290-155.01 of this instrument.
1000-1.04(2)
An election made for the purposes of regulation 290-155.05 of the old regulations that is not revoked before the commencement time has effect after the commencement time as if it had been made for the purposes of section 290-155.05 of this instrument.
An election made for the purposes of regulation 290-155.01 of the old regulations that is not revoked before the commencement time has effect after the commencement time as if it had been made for the purposes of section 290-155.01 of this instrument.
1000-1.04(2)
An election made for the purposes of regulation 290-155.05 of the old regulations that is not revoked before the commencement time has effect after the commencement time as if it had been made for the purposes of section 290-155.05 of this instrument.
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