Income Tax Regulations 1997

307-205.02C

Amended by:


Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2021 (gazetted 4/3/2021)

Explanatory Statement

4-Sch1-Cl1

Commenced Action Note
1/04/2021 Repeal

Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 (registered 21/06/2017)

Explanatory Statement

4-Sch1-Cl5

Commenced Action Note
1/07/2017 Insert
1/07/2017 Insert Inserted definition 'above threshold rate'
1/07/2017 Insert Inserted definition 'adjustment day'
1/07/2017 Insert Inserted definition 'applicable above threshold rate'
1/07/2017 Insert Inserted definition 'compounded amount of consideration just before the adjustment day'
1/07/2017 Insert Inserted definition 'consideration payment day'