Income Tax Assessment (1997 Act) Amendment (Income Tax Exemption) Regulations 2026 (F2026L00831)

Schedule 1   Amendments

Income Tax Assessment (1997 Act) Regulations 2021

2   In the appropriate position in Chapter 7

Insert:

Part 1000-10 - Transitional matters relating to the Income Tax Assessment (1997 Act) Amendment (Income Tax Exemption) Regulations 2026

1000-10.01 Application of amendments

The amendment made by Schedule 1 to the Income Tax Assessment (1997 Act) Amendment (Income Tax Exemption) Regulations 2026 applies to income derived on or after 1 July 2025.