Commonwealth Numbered Regulations

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INCOME TAX ASSESSMENT AMENDMENT REGULATIONS 2007 (NO. 5) (SLI NO 178 OF 2007) - REG 2

Commencement

                These Regulations commence:

                (a)    if they are registered before the Tax Laws Amendment (Small Business) Act 2007 commences -- on the commencement of that Act; or

               (b)    if they are registered after that Act commences -- on the day after they are registered.



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