Income Tax Assessment (1997 Act) Amendment (Term Subordinated Note) Regulations 2025 (F2025L01248)
Schedule 1 Amendments
Income Tax Assessment (1997 Act) Regulations 2021
2 In the appropriate position in Chapter 7
Insert:
Part 1000-9 - Transitional matters relating to the Income Tax Assessment (1997 Act) Amendment (Term Subordinated Note) Regulations 2025
1000-9.01 Application of amendments
The amendment made by Schedule 1 to the Income Tax Assessment (1997 Act) Amendment (Term Subordinated Note) Regulations 2025 applies to an obligation to pay the principal or interest on a relevant term subordinated note at a particular time on or after 12 December 2012.
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