Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 7 - TRANSITIONAL MATTERS  

PART 1000-9 - TRANSITIONAL MATTERS RELATING TO THE INCOME TAX ASSESSMENT (1997 ACT) AMENDMENT (TERM SUBORDINATED NOTE) REGULATIONS 2025  

SECTION 1000-9.01  

1000-9.01   APPLICATION OF AMENDMENTS  

The amendment made by Schedule 1 to the Income Tax Assessment (1997 Act) Amendment (Term Subordinated Note) Regulations 2025 applies to an obligation to pay the principal or interest on a relevant term subordinated note at a particular time on or after 12 December 2012.