Income Tax Assessment Regulations 1997 (Repealed)
View history note
Hide history noteFor the definition of constitutionally protected fund in subsection 995-1(1) of the Act, a fund:
(a) of the kind to which, in the absence of item 5.3 of section 50-25 of the Act, Division 295 of the Act would apply; and
(b) established by:
(i) a State Act mentioned in Schedule 4; or
(ii) a specified provision of a State Act mentioned in Schedule 4 ;
is a constitutionally protected fund.
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