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

Schedule 1   Amendments

Income Tax Assessment (1997 Act) Regulations 2021

2   In the appropriate position in Chapter 7

Insert:

Part 1000-9 - Transitional matters relating to the Income Tax Assessment (1997 Act) Amendment (Term Subordinated Note) Regulations 2025

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.