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INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015 - REG 24

Transitional--how certain new provisions of this instrument apply to existing eligible duty certificates

  (1)   This section applies to a certificate issued under paragraph   23AD(1)(a) of the Act that is in force immediately before the commencement of Schedule   3 to the Tax and Superannuation Laws Amendment (2016 easures No.   2) Regulation   2016 .

  (2)   For that certificate, items   4 and 5 of the table in subsection   6(3) of this instrument (as inserted by that Schedule) apply, on and after that commencement, as if:

  (a)   the areas in column 2 of each of those items; and

  (b)   the day in column 3 of each of those items;

were the same as they were in those items as in force immediately before that commencement.



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