Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015 - REG 27

    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.