Income Tax Regulations 1936 (Repealed)

Pt 5A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 4, effective 1 July 2007.

Pt 5A inserted by SR No 461 of 1994.

Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 4, effective 1 July 2007.

Reg 51 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 4, effective 1 July 2007. Reg 51 formerly read:

REGULATION 51 COMMISSIONER MAY DETERMINE RBLs AT HIGHER AMOUNT  
51(1)
The Commissioner may determine that, because of special circumstances, a person's transitional lump sum RBL, or transitional pension RBL, is to be an amount that is higher than it would be under another provision of this Part.

51(2)
In making a determination under subregulation (1), the Commissioner must have regard:

(a) to the special circumstances of the person; and

(b) to any other relevant matter that comes to the notice of the Commissioner.

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History

Reg 51(1) inserted by SR No 461 of 1994.

Reg 51 substituted by SR No 80 of 1999.