Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS  

SECTION 3   AUTHORITY  

3(1)    
Subject to subsection (2), this instrument is made under the Income Tax Assessment Act 1997 .

3(2)    
Sections 291-170.05 and 291-170.07 are made under the Income Tax (Transitional Provisions) Act 1997 .