INCOME TAX ASSESSMENT REGULATIONS 1997

PART 5 - ADMINISTRATION  

Division 910 - Transitional and application arrangements  

REGULATION 910-1.01   TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE INCOME TAX ASSESSMENT AMENDMENT (SUPERANNUATION MEASURES NO. 1) REGULATION 2013  

910-1.01(1)  
The amendments made by items 1 and 3 to 6 of Schedule 1 to the Income Tax Assessment Amendment (Superannuation Measures No. 1) Regulation 2013 apply in relation to the 2012-13 income year and later income years.

910-1.01(2)  
The amendment made by item 2 of Schedule 1 to the Income Tax Assessment Amendment (Superannuation Measures No. 1) Regulation 2013 applies to a superannuation benefit to which subregulation 307-125.02(2) applies that is paid on or after the commencement of that regulation.




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