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.