Income Tax Assessment Regulations 1997 (Repealed)

Application of amendment  
4
The amendment made does not apply to the extent that, in the period commencing on 1 July 2001 and ending 26 May 2005:

(a) the rights of a person (other than the Commonwealth or an authority of the Commonwealth) as at the date of notification would be affected so as to disadvantage that person; or

(b) liabilities would be imposed on a person (other than the Commonwealth or an authority of the Commonwealth) in respect of anything done or omitted to be done before the date of notification.