Document ID: chunk:federal_register_of_legislation:F2023C00831:reg:5:p11
Version: federal_register_of_legislation:F2023C00831
Segment Type: reg
Provision Reference: reg 5 (pt 11/11)
Character Range: 25911–26937

assets means the value of the assets determined as follows:
(a) in the case of assets that would be recognised in preparing a balance sheet under Chapter 2M—the value as if at that time such a balance sheet was being prepared; and
(b) in the case of IDPS property—its market value.".

Part 3—Repeal

6 Repeal
This instrument is repealed on 1 October 2027.
.

Endnotes

Endnote 1—Instrument history

Instrument number  Date of FRL registration     Date of commencement  Application, saving or transitional provisions
2022/705           7/9/2022 (see F2022L01181)   8/9/2022
2023/670           31/8/2023 (see F2023L01161)  1/9/2023              -

Endnote 2—Amendment history
ad. = added or inserted     am. = amended     LA = Legislation Act 2003    rep. = repealed     rs. = repealed and substituted
Provision affected                                            How affected
Section 2                                                     rep. s48D LA
Section 5 (notional subsection 912AB(13) definition of IDPS)  am. 2023/670