Income Tax Assessment (1997 Act) Regulations 2021
Section 1000-1.02 does not apply in relation to Division 294 of the old regulations or Division 294 of this instrument.
1000-1.06(2)
The repeal of Division 294 of the old regulations by the repealing regulations does not affect a transfer balance credit or transfer balance debit that arises before the commencement time.
1000-1.06(3)
Section 294-25.01 applies in relation to any amount of consideration paid at or after the commencement time.
1000-1.06(4)
Section 294-80.01 applies in relation to any later benefit that a person is entitled to receive at or after the commencement time, whether the earlier benefit occurs before, at or after the commencement time.
1000-1.06(5)
Section 294-80.03 applies in relation to any superannuation income stream that, at or after the commencement time, stops being a superannuation income stream that is in the retirement phase.
1000-1.06(6)
Sections 294-135.01 and 294-145.01 apply in relation to any transfer balance credit or transfer balance debit that arises at or after the commencement time.
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