Income Tax Regulations 1997

995-1.01(1)

Amended by:


Treasury Laws Amendment (Miscellaneous Amendments) Regulations 2018 (gazetted 7/12/2018)

Explanatory Statement

4-Sch1-Cl7

Commenced Action Note
8/12/2018 Amend Amended definition 'superannuation income stream'

Treasury Laws Amendment (2017 Measures No. 1) Regulations 2017 (registered 21/06/2017)

Explanatory Statement

4-Sch1-Cl6

Commenced Action Note
1/07/2017 Amend Inserted definition 'pooled investment annuity'
1/07/2017 Amend Inserted definition 'pooled investment pension'

4-Sch1-Cl7

Commenced Action Note
1/07/2017 Amend Amended definition 'superannuation annuity'

4-Sch1-Cl8

Commenced Action Note
1/07/2017 Amend Amended definition 'superannuation annuity'

4-Sch1-Cl9

Commenced Action Note
1/07/2017 Amend Amended definition 'superannuation income stream'

Income Tax Assessment Amendment (Governor-General Pension Scheme) Regulation 2015 (gazetted 2/03/2015)

Explanatory Statement

4-Sch1-Cl3

Commenced Action Note
3/03/2015 Amend Inserted definition of 'Governer-General Pension Scheme'

Tax and Superannuation Laws Amendment (2014 Measures No. 2) Regulation 2014 (registered 16/05/2014)

Explanatory Statement

4-Sch3-Cl4

Commenced Action Note
17/05/2014 Amend Inserted definition of 'accruing member'

4-Sch3-Cl5

Commenced Action Note
17/05/2014 Amend Omitted definition of 'new entrant rate'

4-Sch3-Cl6

Commenced Action Note
17/05/2014 Amend Inserted definition of 'non-accruing member'
17/05/2014 Amend Inserted definition of 'on-hold member'
17/05/2014 Amend Inserted definition of 'pensioned member'