Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.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Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Subdiv 3A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.

Subdiv 3A inserted by SR No 14 of 1998.

Reg 99G repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007. Reg 99G formerly read:

REGULATION 99G APPLIED AMOUNT  
99G
For paragraph 99D(1)(l) , an applied amount relates to a pre-1 July 1994 pension or annuity if the applied amount is a commutation ETP and the pension or annuity that gives rise to the commutation ETP:

(a) has a commencement day before 1 July 1994; or

(b) has 1 or more underlying commutation ETPs and, for each original underlying commutation ETP, the commencement day of the relevant pension or annuity is before 1 July 1994.

NOTE:

The circumstances in which a pension or annuity gives rise to a commutation ETP are set out in subsection 27AAAA(4) of the Act.

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History

Reg 99G inserted by SR No 14 of 1998.