Income Tax Regulations 1936 (Repealed)

Pt 3, formerly Pt III, renumbered by SR No 192 of 1990.

Reg 12A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 2, effective 1 July 2007. Reg 12A formerly read:

REGULATION 12A MAXIMUM DEDUCTION FOR SUPERANNUATION CONTRIBUTIONS BY ELIGIBLE PERSONS  
12A(1)
For the purposes of subparagraph 82AAT(2)(a)(ii) of the Act, the amount of a taxpayer's maximum deductible contributions to a complying superannuation fund for a year of income is:

(a) where the taxpayer contributed to only one such fund during the year of income - an amount equal to the maximum deductible contributions that may be accepted by the fund in relation to the taxpayer under subregulation 18B(9) of the Occupational Superannuation Standards Regulations during the year of income; or

(b) where the taxpayer contributed to more than one such fund during the year of income - the greatest amount ascertained under paragraph (a) separately for each of those funds.

12A(2)
This regulation applies in relation to the year of income that commenced on 1 July 1990 and later years of income.

Reg 12A inserted by SR No 156 of 1991.