Income Tax Assessment (1997 Act) Amendment (Term Subordinated Note) Regulations 2025 (F2025L01248)
Schedule 1 Amendments
Income Tax Assessment (1997 Act) Regulations 2021
1 Paragraph 974-135.05(3)(a)
Repeal the paragraph, substitute:
(a) the note is issued by:
(i) an entity regulated for prudential purposes by APRA or a comparable foreign regulator; or
(ii) a subsidiary of an entity that is regulated for prudential purposes by APRA or a comparable foreign regulator; and
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