Legislation (Deferral of Sunsetting—Income Tax Assessment Regulations) Certificate 2018

I, Christian Porter, Attorney‑General, make the following certificate.

Dated 30 December 2018

Christian Porter

Attorney‑General

Contents

1 Name

2 Commencement

3 Authority

4 Deferral of sunsetting

5 Repeal of this instrument

1  Name

  This instrument is the Legislation (Deferral of Sunsetting—Income Tax Assessment Regulations) Certificate 2018.

2  Commencement

 (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

  This instrument is made under paragraph 51(1)(c) of the Legislation Act 2003.

4  Deferral of sunsetting

  The Income Tax Assessment Regulations 1997, for which the sunsetting day is 1 April 2019, are repealed by section 51 of the Legislation Act 2003 on 1 April 2021.

5  Repeal of this instrument

  This instrument is repealed at the start of 2 April 2021.