Treasury Laws Amendment (Mutual Equity Interests) Regulations 2019 (F2019L00391)

Schedule 1   Amendments

Income Tax Assessment Regulations 1997

1   At the end of Part 5

Add:

910-1.11 Transitional arrangements arising out of the Treasury Laws Amendment (Mutual Equity Interests) Regulations 2019

The amendment of these Regulations made by Schedule 1 to the Treasury Laws Amendment (Mutual Equity Interests) Regulations 2019 applies in relation to a relevant term subordinated note that is issued on or after the commencement of the Treasury Laws Amendment (Mutual Equity Interests) Regulations 2019.