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 1000-1.11  

1000-1.11   APPLICATION OF FOREX EVENTS TO CURRENCY AND FUNGIBLE RIGHTS AND OBLIGATIONS - ELECTIONS  
An election made in compliance with regulation 775-145.01 of the old regulations that is not withdrawn before the commencement time has effect after the commencement time as if it had been made in compliance with section 775-145.01 of this instrument.