Treasury Laws Amendment (Ending Grandfathered Conflicted Remuneration) Regulations 2019 (F2019L0526)
Schedule 1 Amendments
Corporations Regulations 2001
4 In the appropriate position in Chapter 10
Insert:
Part 10.33 - Application provisions relating to the Treasury Laws Amendment (Ending Grandfathered Conflicted Remuneration) Regulations 2019
10.33.01 Application of end of grandfathering arrangements
The amendment made by item 2 of Schedule 1 to the Treasury Laws Amendment (Ending Grandfathered Conflicted Remuneration) Regulations 2019 applies to a benefit given on or after 1 January 2021, if the benefit is given under an arrangement entered into before, on or after the application day (within the meaning of subsection 1528(4) of the Act).
10.33.02 Application of record keeping requirements for rebate scheme
The amendment made by item 3 of Schedule 1 to the Treasury Laws Amendment (Ending Grandfathered Conflicted Remuneration) Regulations 2019 applies to financial records relating to periods ending after 1 January 2021.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
