Income Tax Assessment (1997 Act) Regulations 2021
For the purposes of sections 960-50.01 and 960-80.01 , a choice made under clause 1.3 of Schedule 2 to the old regulations before the commencement time has effect as if it had been made under clause 3 of Schedule 2 to this instrument.
1000-1.12(2)
An election made for the purposes of regulation 960-80.03 of the old regulations has effect after the commencement time as if it had been made for the purposes of section 960-80.03 of this instrument.
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