Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 (126 of 2015)
Schedule 1 Consequential amendments
Part 1 Main amendments
Income Tax Assessment Act 1997
300 Subsection 293-145(2)
Repeal the subsection, substitute:
(2) Subsection 12(2) (retrospective application of legislative instruments) of the Legislation Act 2003 does not apply to a regulation made for the purposes of paragraph (1)(b).
(2A) Despite subsection 12(3) (retrospective commencement of legislative instruments) of the Legislation Act 2003, a regulation made for the purposes of paragraph (1)(b) must not commence before 1 July 2012.
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