Income Tax Assessment Regulations 1997 (Repealed)

Part 6 heading inserted by SR No 172 of 2002.

Div 995 heading inserted by SR No 172 of 2002.

Reg 995-1.02 repealed by SLI No 9 of 2010, reg 3 and Sch 1 item 1, effective 12 February 2010. Reg 995-1.02 formerly read:

REGULATION 995-1.02 PRESCRIBED PRIVATE FUND  
995-1.02
For the definition of prescribed private fund in section 995-1 of the Act, each fund specified in an item in Schedule 3 is taken to be a prescribed private fund:

(a) on and from the date specified in that item; or

(b) for the period specified in that item.

Reg 995-1.02 substituted by SLI No 328 of 2005, amended by SR No 330 of 2004, SR No 373 of 2003, SR No 108 of 2003, SR No 65 of 2002 and inserted by SR No 288 of 2001.