Document ID: chunk:federal_register_of_legislation:F2018L01288:reg:9
Version: federal_register_of_legislation:F2018L01288
Segment Type: reg
Provision Reference: reg 9
Character Range: 12807–13635

9  Application provision relating to the commencement of this instrument
 (1) This instrument applies in relation to income derived on or after the day this instrument commences.
 (2) This instrument applies in relation to income derived before the day this instrument commences to the extent that:
 (a) a double tax agreement referred to in Part 2 of this instrument was in force at the time the income was derived; and
 (b) the double tax agreement was not referred to in the Taxation (Interest on Overpayments and Early Payments) Regulations 1992 at the time the income was derived.
 (3) The repeal of the Taxation (Interest on Overpayments and Early Payments) Regulations 1992 by Schedule 1 to this instrument does not affect the application of those regulations to income derived before the day this instrument commences.