Income Tax Assessment (1997 Act) Amendment (Income Tax Exemption) Regulations 2026 (F2026L00831)
Schedule 1 Amendments
Income Tax Assessment (1997 Act) Regulations 2021
2 In the appropriate position in Chapter 7
Insert:
Part 1000-10 - Transitional matters relating to the Income Tax Assessment (1997 Act) Amendment (Income Tax Exemption) Regulations 2026
1000-10.01 Application of amendments
The amendment made by Schedule 1 to the Income Tax Assessment (1997 Act) Amendment (Income Tax Exemption) Regulations 2026 applies to income derived on or after 1 July 2025.
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