Income Tax Regulations 1936 (Repealed)

Pt 10, formerly Pt VIII, renumbered by SR No 192 of 1990.

Reg 177 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 7, effective 1 July 2007. Reg 177 formerly read:

REGULATION 177 CONSTITUTIONALLY PROTECTED FUNDS  
177
For the definition of constitutionally protected fund in section 267 of the Act, a fund of the kind to which, in the absence of section 271A of the Act, Part IX of the Act would apply, established by:

(a) a State Act mentioned in Schedule 14 ; or

(b) a specified provision of a State Act mentioned in Schedule 14 ;

is a constitutionally protected fund.

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History

Reg 177 substituted by SR No 111 of 2002 and inserted by SR No 191 of 1997.