Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - 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 .