Income Tax Assessment (1997 Act) Regulations 2021
Subparagraphs 291-170.05(3)(d)(ia) and 291-170.07(2)(d)(ia) , as inserted by Division 2 of Part 1 of Schedule 4 to the Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 , apply to a change to a Commonwealth law that occurs on or after the commencement of this section.
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