Commonwealth Numbered Regulations

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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 1000.1.04

Complying superannuation fund condition--elections

             (1)  An election made for the purposes of regulation 290-155.01 of the old regulations that is not revoked before the commencement time has effect after the commencement time as if it had been made for the purposes of section 290-155.01 of this instrument.

             (2)  An election made for the purposes of regulation 290-155.05 of the old regulations that is not revoked before the commencement time has effect after the commencement time as if it had been made for the purposes of section 290-155.05 of this instrument.



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