Income Tax Assessment (1997 Act) Regulations 2021 registered and commence 1 April 2021 – replacing the ‘sunsetted’ 1997 Regulations

On 2 March 2021 the Assistant Treasurer made, and on 4 March 2021 the following regulations were registered on the Federal Register of Legislation – Income Tax Assessment (1997 Act) Regulations 2021 & the Treasury Laws Amendment (Income Tax Assessment Repeal and Consequential Amendments) Regulations 2021. The latter (the ‘Repeal’ Regs) repealed the ITA Regs 1997 that were scheduled to sunset on 1 April 2021.

See below for further detail

[Tax Month – March 2021]

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