{"id":"F2019L00024","name":"Legislation (Deferral of Sunsetting—Income Tax Assessment Regulations) Certificate 2018","slug":"legislation-deferral-of-sunsetting-income-tax-assessment-regulations-certificate-2018","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":439901,"registerId":"F2019L00024-fast-fetch-1775955744651","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Legislation (Deferral of Sunsetting—Income Tax Assessment Regulations) Certificate 2018","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nLegislation (Deferral of Sunsetting—Income Tax Assessment Regulations) Certificate 2018\n\nI, Christian Porter, Attorney‑General, make the following certificate.\n\nDated 30 December 2018\n\nChristian Porter\n\nAttorney‑General\n\n \n\n \n\n \n\n \n\n \n\nContents\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Deferral of sunsetting\n\n5 Repeal of this instrument\n\n \n\n1  Name\n\n  This instrument is the Legislation (Deferral of Sunsetting—Income Tax Assessment Regulations) Certificate 2018.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered. 9 January 2019\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under paragraph 51(1)(c) of the Legislation Act 2003.\n\n4  Deferral of sunsetting\n\n  The Income Tax Assessment Regulations 1997, for which the sunsetting day is 1 April 2019, are repealed by section 51 of the Legislation Act 2003 on 1 April 2021.\n\n5  Repeal of this instrument\n\n  This instrument is repealed at the start of 2 April 2021.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2026},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the technical function described in its title—deferring the sunsetting date of the Income Tax Assessment Regulations 1997. There is no expansion beyond the stated purpose of extending the regulations' life by two years."},"complexity_factors":["Extremely short length (5 sections, approximately 1 page)","Only one substantive provision (section 4)","No defined terms or interpretation section","No conditional logic, cross-references, or exceptions","Single, straightforward administrative purpose"],"plain_english_summary":"This certificate **extends the life of Australia's income tax regulations by two years**.\n\nUnder Australian law, most regulations are automatically repealed after a set period—this is called \"sunsetting.\" The Income Tax Assessment Regulations 1997 were scheduled to sunset (expire) on 1 April 2019. This instrument pushes that date back to 1 April 2021.\n\n**What this means:**\n- The tax regulations continue to operate until April 2021 instead of expiring in April 2019\n- Taxpayers and businesses can rely on the existing rules for an additional two years while the government reviews them\n- The certificate itself disappears on 2 April 2021, the day after the new sunset date"}},"importantCases":[],"_links":{"self":"/api/acts/legislation-deferral-of-sunsetting-income-tax-assessment-regulations-certificate-2018","history":"/api/acts/legislation-deferral-of-sunsetting-income-tax-assessment-regulations-certificate-2018/history","analysis":"/api/acts/legislation-deferral-of-sunsetting-income-tax-assessment-regulations-certificate-2018/analysis","conflicts":"/api/acts/legislation-deferral-of-sunsetting-income-tax-assessment-regulations-certificate-2018/conflicts","importantCases":"/api/acts/legislation-deferral-of-sunsetting-income-tax-assessment-regulations-certificate-2018/important-cases","documents":"/api/acts/legislation-deferral-of-sunsetting-income-tax-assessment-regulations-certificate-2018/documents"}}