Document ID: chunk:federal_register_of_legislation:F2024C01248:reg:21:p5
Version: federal_register_of_legislation:F2024C01248
Segment Type: reg
Provision Reference: reg 21 (pt 5/8)
Character Range: 222860–225887

time has effect as if it had been made under clause 3 of Schedule 2 to this instrument.
 (2) An election made for the purposes of regulation 960‑80.03 of the old regulations has effect after the commencement time as if it had been made for the purposes of section 960‑80.03 of this instrument.

1000‑1.13  Certificates in relation to terminal medical conditions
 (1) Section 995‑1.06 applies in relation to any certification, whether given before or after the commencement time.
 (2) A reference to regulation 303‑10.01 of the old regulations in a certificate given for the purposes of that regulation is taken to include a reference to section 995‑1.06 of this instrument.

Part 1000‑2—Transitional matters relating to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021

1000‑2.01  Application of amendments
  The amendments of section 291‑25.01 made by Division 3 of Part 2 of Schedule 1 to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021 apply in relation to the 2021‑22 financial year and later financial years.

Part 1000‑3—Transitional matters relating to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023

1000‑3.01  Definitions
  In this Part:
2021 commencement time means the commencement time (within the meaning of Part 1000‑1).
old regulations has the same meaning as in Part 1000‑1.

1000‑3.02  Application of amendments
  The amendments of section 307‑70.02 made by Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023 apply in relation to income years starting on or after the 2021 commencement time.

1000‑3.03  Modified continuing application of old regulations
  (1) This section applies for the purposes of the continuing application of the old regulations, as mentioned in subsection 1000‑1.02(2), in relation to an income year starting on or after 1 July 2007.
 (2) For those purposes, in determining whether an income stream is a superannuation income stream:
 (a) if the income stream would be (apart from this subsection) a superannuation income stream under that continuing application, but would not be a superannuation income stream under section 307‑70.02 because of the amendments made by Schedule 9 to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023—treat the income stream as not being a superannuation income stream; and
 (b) if the income stream would not be a superannuation income stream under that continuing application (apart from this subsection), but would be a superannuation income stream under section 307‑70.02 because of those amendments—treat the income stream as being a superannuation income stream.

Part 1000‑4—Transitional matters relating to the Treasury Laws Amendment (Military Superannuation Benefits) Regulations 2023

1000‑4.01  Definitions
  In this Part:
2021 commencement time means the commencement time (within the meaning of Part 1000‑1).
amending instrument means the Treasury Laws Amendment (Military Superannuation Benefits) Regulations 2023.