Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Paragraphs 5(4)(a) and (b) apply in relation to an assessment commenced on or after 1 January 2023.
(1A) Paragraph 5(4)(ba) applies in relation to an audit conducted on or after 1 January 2024.
(2) Paragraphs 5(4)(c) and (d) apply in relation to a condition in force on or after 1 January 2023, whether or not the condition was first imposed before that date.
(3) Paragraph 5(4)(e) applies in relation to a compliance undertaking in force on or after 1 January 2023, whether or not the undertaking was accepted before that date.
(4) Paragraph 5(4)(f) applies in relation to an investigation commenced on or after 1 January 2023.