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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 1000.1.11
Application of forex events to currency and fungible rights and obligations--elections
An election made in compliance with regulation 775-145.01 of the old
regulations that is not withdrawn before the commencement time has effect
after the commencement time as if it had been made in compliance with section
775-145.01 of this instrument.
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