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Income Tax Assessment (1997 Act) Regulations 2021
1000‑9.01 Application of amendments1000‑9.01 Application of amendments
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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.