Income Tax Assessment (1997 Act) Amendment (Term Subordinated Note) Regulations 2025 (F2025L01248)

Schedule 1 Amendments

Repeal the paragraph, substitute:

(a) the note is issued by:

(i) an entity regulated for prudential purposes by APRA or a comparable foreign regulator; or

(ii) a subsidiary of an entity that is regulated for prudential purposes by APRA or a comparable foreign regulator; and