This item is authorised by the following title:
This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
This compilation is affected by a retrospective amendment. Please see Tax Law Amendment (2012 Measures No. 6) Act 2013 [Act No. 84, 2013] for details.
Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003