Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 7 - TRANSITIONAL MATTERS  

PART 1000-1 - TRANSITIONAL MATTERS RELATING TO THE REPEAL OF THE INCOME TAX ASSESSMENT REGULATIONS 1997  

SECTION 1000-1.13   CERTIFICATES IN RELATION TO TERMINAL MEDICAL CONDITIONS  

1000-1.13(1)    
Section 995-1.06 applies in relation to any certification, whether given before or after the commencement time.

1000-1.13(2)    
A reference to regulation 303-10.01 of the old regulations in a certificate given for the purposes of that regulation is taken to include a reference to section 995-1.06 of this instrument.




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