Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021 (F2021L00848)

Schedule 1   Amendments

Part 2   Other amendments

Division 3   Refund of excess low balance fees

Income Tax Assessment (1997 Act) Regulations 2021
19   In the appropriate position in Chapter 7

Insert:

Part 1000-2 - Transitional matters relating to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021

1000-2.01 Application of amendments

The amendments of section 291-25.01 made by Division 3 of Part 2 of Schedule 1 to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021 apply in relation to the 2021-22 financial year and later financial years.


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).