Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 - REG 3

  (1)   Subject to subsection   (2), this instrument is made under the Income Tax Assessment Act 1997 .

  (2)   Sections   291 - 170.05 and 291 - 170.07 are made under the Income Tax (Transitional Provisions) Act 1997 .