Income Tax Regulations 1936 (Repealed)

Pt 3A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 3, effective 1 July 2007.

Pt 3A, comprising reg 14A - 14D, inserted by SR No 347 of 1990.

Reg 14B repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 3, effective 1 July 2007. Reg 14B formerly read:

REGULATION 14B RISK COMPONENT: TERM INSURANCE POLICY  
14B
The risk component of a premium received in respect of:

(a) a term insurance policy; or

(b) a rider or supplementary benefit attached to another policy where the sum insured is payable on death within a specified term;

is the whole of the premium.

Reg 14B inserted by SR No 347 of 1990.