Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015 (39 of 2015)

Schedule 1   Amendments relating to the Treasury Legislation Amendment (Repeal Day) Act 2015 etc

Part 1   Amendments commencing 1 July 2015

Income Tax Regulations 1936

12   Regulation 2

Repeal the regulation, substitute:

2 Definitions

In these Regulations:

Act means the Income Tax Assessment Act 1936.

ESS interest has the meaning given by subsection 83A-10(1) of the Income Tax Assessment Act 1997.