Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 7 - TRANSITIONAL MATTERS  

PART 1000-3 - TRANSITIONAL MATTERS RELATING TO THE TREASURY LAWS AMENDMENT (2022 MEASURES NO. 4) ACT 2023  

SECTION 1000-3.02  

1000-3.02   APPLICATION OF AMENDMENTS  


The amendments of section 307-70.02 made by Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 apply in relation to income years starting on or after the 2021 commencement time.



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