Document ID: chunk:federal_register_of_legislation:C2013A00118:clause:1_117
Version: federal_register_of_legislation:C2013A00118
Segment Type: clause
Provision Reference: sch 1 cl 117
Character Range: 73579–74789

117  Saving of regulations—transitional rules for notional taxed contributions
(1) This item applies to a regulation if:
 (a) the regulation was made for the purposes of a provision of section 292‑170 of the Income Tax Assessment Act 1997 mentioned in column 1 of an item of the table in subitem (3); and
 (b) the regulation was in force immediately before the commencement of this item.
(2) The regulation has effect, after the commencement of this item, as if it had been made under the provision of section 291‑170 of the Income Tax (Transitional Provisions) Act 1997 mentioned in column 2 of that item of the table, as inserted by this Act.
(3) This is the table mentioned in subitems (1) and (2):

Saving of regulations—notional taxed contributions
Item                                                Column 1                                                                                      Column 2
                                                    Provision of the Income Tax Assessment Act 1997 under which the existing regulation was made  Provision of the Income Tax (Transitional Provisions) Act 1997 under which the regulation is taken, after the commencement of this item, to have been made