Commonwealth Numbered Regulations

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INCOME TAX ASSESSMENT AMENDMENT REGULATIONS 2004 (No. 3) 2004 No. 303 - REG 4

Application of amendment

The amendment made by these Regulations does not apply to the extent that, in the period commencing on 4 March 2003 and ending immediately before the date of the notification of these Regulations in the Gazette :

(a) the rights of a person (other than the Commonwealth or an authority of the Commonwealth) as at the date of notification would be affected so as to disadvantage that person; or
(b) liabilities would be imposed on a person (other than the Commonwealth or an authority of the Commonwealth) in respect of anything done or omitted to be done before the date of notification.



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