Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 (F2026L00726)

Schedule 4   Other amendments

Part 1   Valuation parameters

Division 2   Other amendments

Income Tax Assessment (1997 Act) Regulations 2021

14   Paragraph 291-170.05(3)(b)

Repeal the paragraph, substitute:

(b) on or after 1 July 2021 and before the commencement of Schedule 4 to the Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 - using Schedule 1A to this instrument; and

(ba) on or after that commencement - using Schedule 1A to this instrument, as in force just before that commencement;