Finding tables – Income Tax Assessment (1997 Act) Regulations 2021

These finding tables assist in identifying which provision in the Income Tax Assessment (1997 Act) Regulations 2021 (ITAR (1997 Act) 2021) correspond to a provision in the Income Tax Assessment Regulations 1997 (ITAR 1997) where a provision has been renumbered, consolidated or otherwise revised and vice versa.

In the finding table, in the 1997 Regulations column, 'no equivalent' means that this is a new provision in the 2021 Regulations that has no equivalent in the 1997 Regulations. In the 2021 Regulations column, 'omitted' means that the section from the 1997 Regulations has not been remade.

 

Finding table – ITAR 1997 to ITAR 2021

 

Finding table – ITAR 2021 to ITAR 1997