Income Tax Assessment (1936 Act) Amendment (Period of Review) Regulations 2022 (F2022L01604)
Schedule 1 Amendments
Income Tax Assessment (1936 Act) Regulation 2015
7 At the end of Part 9
Add:
27 Application of the Income Tax Assessment (1936 Act) Amendment (Period of Review) Regulations 2022
The amendments made by Schedule 1 to the Income Tax Assessment (1936 Act) Amendment (Period of Review) Regulations 2022 apply in relation to an assessment for an income year if:
(a) the assessment is made after the commencement of that Schedule; and
(b) the income year begins on or after 1 July 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).
