These Regulations commence: (a) if they are registered before the Tax Laws Amendment (Small Business) Act 2007 commences — on the commencement of that Act; or (b) if they are registered after that Act commences — on the day after they are registered.
These Regulations commence: (a) if they are registered before the Tax Laws Amendment (Small Business) Act 2007 commences — on the commencement of that Act; or (b) if they are registered after that Act commences — on the day after they are registered.