Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2018 (F2018L01691)
Schedule 1 Amendments
Part 4 Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after registration
Income Tax Assessment Regulations 1997
16 Paragraphs 61-220.02(2)(b) and (c)
Omit "the financial year", substitute "the earlier financial year".
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