Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.

Pt 7, formerly Pt VI, renumbered by SR No 192 of 1990.

Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.

Div 2 heading substituted by SLI No 216 of 2006, reg 3 and Sch 1 item 9, effective 14 September 2006. The heading formerly read:

Division 2 - Collection by instalments of tax on persons other than companies

Subdiv 3 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.

Subdiv 3 heading substituted by SR No 14 of 1998.

Subdiv 3, formerly Subdiv AAA, renumbered by SR No 192 of 1990. Subdivision inserted by SR No 172 of 1984.

Reg 98B repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007. Reg 98B formerly read:

REGULATION 98B SPOUSE CONTRIBUTIONS-SPLITTING AMOUNTS (ACT S 27A)  
9B(1)
An amount that is rolled over, transferred or allotted under Division 6.7 of the SIS Regulations or Division 4.5 of the RSA Regulations is a spouse contributions-splitting amount for the purpose of the definition of contributions-splitting ETP in subsection 27A(1) of the Act.

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S 98B(1) amended by SLI No 187 of 2006, reg 3 and Sch 1 item 4, by inserting " spouse " before " contributions-splitting amount " , effective 18 July 2006.

98B(2)
An amount is a spouse contributions-splitting amount for the definition of contributions-splitting ETP in subsection 27A(1) of the Act if the amount:

(a) is:

(i) paid into a superannuation fund from an EPSSS; or

(ii) transferred within an EPSSS; and

(b) would be a spouse contributions-splitting amount because of subregulation (1) if:

(i) the EPSSS were a regulated superannuation fund; and

(ii) the amount had been rolled over, transferred or allotted under Division 6.7 of the SIS Regulations.

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History

Reg 98B(2) inserted by SLI No 187 of 2006, reg 3 and Sch 1 item 5, effective 18 July 2006.

Reg 98B inserted by SLI No 327 of 2005, reg 3 and Sch 1 item 2, effective 1 January 2006.

Reg 98B amended by SLI No 187 of 2006 and inserted by SLI No 327 of 2005.