Taxation Legislation Repeal and Amendment Regulations 2006 (No. 1) (216 of 2006)
Schedule 4 Amendments of Taxation Administration Regulations 1976
[3] Regulation 17
substitute
17 Prescribed provisions (Act s 16)
For the purposes of sub-subparagraph 16 (2) (a) (i) (B) of the Act, each of the following provisions is prescribed:
(a) subsection 264 (3) of the Income Tax Assessment Act 1936;
(b) subsection 14I (3) of the Taxation Administration Act 1953;
(c) subregulation 168 (4) of the Income Tax Regulations 1936.