Income Tax Assessment (1936 Act) Regulation 2015
This section applies to a certificate issued under paragraph 23AD(1)(a) of the Act that is in force immediately before the commencement of Schedule 3 to the Tax and Superannuation Laws Amendment (2016 Measures No. 2) Regulation 2016 .
24(2)
For that certificate, items 4 and 5 of the table in subsection 6(3) of this instrument (as inserted by that Schedule) apply, on and after that commencement, as if: (a) the areas in column 2 of each of those items; and (b) the day in column 3 of each of those items;
were the same as they were in those items as in force immediately before that commencement.
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