Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.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Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Subdiv 3 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Reg 98D repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007. Reg 98D formerly read:

SECTION 98D REGULATION 98D CONTRIBUTIONS-SPLITTING APPLICATIONS (ACT S 82AAT)  
98D
For subsections 82AAT(1BA) and (1CCA) of the Act, each of the following is designated as a contributions-splitting application :

(a) an application under regulation 6.44 of the SIS Regulations;

(b) an application under regulation 4.41 of the RSA Regulations;

(c) an application to deal with an amount in a way that would result in the amount becoming a spouse contributions-splitting amount because of subregulation 98B(2) .

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History

Reg 98D substituted by SLI No 187 of 2006, reg 3 and Sch 1 item 10, effective 18 July 2006. Reg 98D formerly read:

98D
For subsections 82AAT(1BA) and (1CCA) of the Act, an application under regulation 6.44 of the SIS Regulations or regulation 4.41 of the RSA Regulations is a contributions-splitting application .

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