Commonwealth Consolidated Regulations

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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 - NOTES

- made under the Income Tax Assessment Act 1997 and the Income Tax (Transitional Provisions) Act 1997

made under the

Income Tax Assessment Act 1997 and the Income Tax (Transitional Provisions) Act 1997

Compilation No. 8

Compilation date: 21 February 2024

Includes amendments: F2024L00189

Registered: 28 February 2024

About this compilation

This compilation

This is a compilation of the Income Tax Assessment (1997 Act) Regulations 2021 that shows the text of the law as amended and in force on 21 February 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

Chapter 1--Introduction and core provisions

1 Name

3 Authority

Chapter 2--Liability rules of general application

Part 2-5--Rules about deductibility of particular kinds of amounts

Division 26--Some amounts you cannot deduct, or cannot deduct in full

26-85.01 Borrowing costs on loans to pay life insurance premiums--term insurance policy etc.

Division 30--Gifts or contributions

30-212.01 Valuation of gifts

30-212.02 Application for valuation

30-212.03 Charge for making valuation

30-212.04 Advance payment of charge

30-212.05 Commissioner not required to consider application until advance payment is paid

30-212.06 Applications treated as having no effect

30-212.07 Crediting and repaying valuation charges

30-212.08 Valuation certificates

Division 31--Conservation covenants

31-15.01 Valuation of land

31-15.02 Application for valuation

31-15.03 Charge for making valuation

31-15.04 Advance payment of charge

31-15.05 Commissioner not required to consider application until advance payment is paid

31-15.06 Applications treated as having no effect

31-15.07 Crediting and repaying valuation charges

31-15.08 Valuation certificates

Part 2-15--Non-assessable income

Division 50--Exempt entities

Subdivision 50-A--Various exempt entities

50-50.01 Prescribed institutions located outside Australia

50-50.02 Prescribed institutions pursuing objectives principally outside Australia

50-55.01 Prescribed institutions for items 1.3, 1.4, 6.1 and 6.2 in Division  50 of the Act

Division 51--Exempt amounts

51-5.01 Defence allowances

Part 2-20--Tax offsets

Division 61--Generally applicable tax offsets

Subdivision 61-G--Private health insurance offset complementary to Part 2-2 of the Private Health Insurance Act 2007

61-220.01 Private health insurer to provide annual statement to PHIIB if requested

Part 2-25--Trading stock

Division 70--Trading stock

Subdivision 70-C--Accounting for trading stock you hold at the start or end of the income year

70-55.01 Cost of natural increase of live stock

Part 2-40--Rules affecting employees and other taxpayers receiving PAYG withholding payments

Division 83A--Employee share schemes

Subdivision 83A-A--Objects of Division and key concepts

83A-5.01 Object of Division 83A

Subdivision 83A-E--Miscellaneous

83A-315.01..........................Value of certain ESS interests

83A-315.02..............................Valuing unlisted rights

83A-315.03..............Exercise price of right nil or cannot be determined

83A-315.04...........................Value of beneficial interests

83A-315.05Working out the value of a right to acquire the beneficial interest in a share

83A-315.08.......Calculation percentages of 50% or more, and less than 110%

83A-315.09......Base percentages for calculation percentages of 110% or more

Chapter 3--Specialist liability rules

Part 3-30--Superannuation

Division 290--Contributions to superannuation funds

Subdivision 290-C--Deducting personal contributions

290-155.01Complying superannuation fund condition--prescribed superannuation funds

290-155.05Complying superannuation fund condition--prescribed contributions and superannuation funds

290-165.01..........................................Age-related conditions--prescribed provisions relating to previous work test exemptions

290-170.01...........Notice of intent to deduct contributions--contributions -splitting applications

Division 291--Excess concessional contributions

Subdivision 291-B--Excess concessional contributions

291-25.01 Concessional contributions for a financial year

Subdivision 291-C--Modifications for defined benefit interests

291-170.01........................Treatment of superannuation sub-funds

291-170.02Notional taxed contributions--contributions for funds with 5 or more defined benefit members

291-170.03..Notional taxed contributions--contributions for funds to which section  291-170.02 does not apply

291-170.04...................Notional taxed contributions--nil amount

291-170.05...........Notional taxed contributions--conditions for paragraph  291-170(2)(d) and subparagraph 291-170(3)(e)(ii) of the Income Tax (Transitional Provisions) Act 1997

291-170.07...........Notional taxed contributions--conditions for paragraph  291-170(4)(d) and subparagraph 291-170(5)(e)(ii) of the Income Tax (Transitional Provisions) Act 1997

Division 292--Excess non-concessional contributions

Subdivision 292-C--Excess non-concessional contributions tax

292-90.01 Non-concessional contributions for a financial year

Division 293--Sustaining the superannuation contribution concession

Subdivision 293-D--Modifications for defined benefit interests

293-115.05.....................................Preliminary

293-115.10.......................Defined benefit contributions--non -accruing members

293-115.15Defined benefit contributions--accruing members with funded benefit interests

293-115.20..Defined benefit contributions--accruing members with other interests

Subdivision 293-E--Modifications for constitutionally protected State higher level office holders

293-145.01.........Constitutionally protected State higher level office holders

Division 294--Transfer balance cap

Subdivision 294-B--Transfer balance account

294-25.01 Credit in transfer balance account--payment of consideration for interest supporting deferred superannuation income stream

294-25.02 Credit in transfer balance account--commutation of certain capped defined benefit income streams

Subdivision 294-C--Transfer balance debits

294-80.01 Debit in transfer balance account--reduction in amount of superannuation income stream benefit

294-80.02 Debit in transfer balance account--reduction in amount of superannuation income stream benefit

294-80.02ADebit in transfer balance account--commutation of certain capped defined benefit income streams

294-80.03 Debit in transfer balance account--certain items of table in subsection  294-80(1) of the Act do not apply to certain superannuation income streams

Subdivision 294-D--Modifications for certain defined benefit income streams

294-130.01..............Meaning of capped defined benefit income stream

294-135.01Transfer balance credit--determining special value of a superannuation interest

294-145.01Transfer balance debits--determining debit value of a superannuation interest

Division 295--Taxation of superannuation entities

Subdivision 295-D--Contributions excluded

295-265.01.................................Application of pre -1 July 88 funding credits--limit on choice

295-265.02.................Method 1--Funding credit valuation process

295-265.03How to calculate the discounted present value of liabilities for step 1 of method 1

295-265.04...............................How to calculate the assets available to fund pre -1 July 88 liabilities for step 2 of method 1

295-265.05......Method 2--Notionally updated funding credit valuation process

Subdivision 295-F--Exempt income

295-385.01Segregated current pension assets--prescribed superannuation income stream benefits

Subdivision 295-G--Deductions

295-465.01...........Complying funds--deductions for insurance premiums

Division 301--Superannuation member benefits paid from complying plans etc.

Subdivision 301-D--Departing Australia superannuation payments

301-170.01.................Departing Australia superannuation payments

Subdivision 301-E--Superannuation lump sum member benefits less than $200

301-225.01..Superannuation lump sum member benefits less than $200 are tax free

Division 302--Superannuation death benefits paid from complying plans etc.

Subdivision 302-D--Definitions relating to dependants

302-195.01..........Circumstances in which a person died in the line of duty

302-195.02......Circumstances in which a person has not died in the line of duty

302-200.01What is an interdependency relationship--matters to be taken into account

302-200.02....What is an interdependency relationship--existence of relationship

Division 306--Roll-overs etc.

306-10.01 Roll-over superannuation benefit

Division 307--Key concepts relating to superannuation benefits

Subdivision 307-A--Superannuation benefits generally

307-5.01 What is a superannuation benefit?

Subdivision 307-B--Superannuation lump sums and superannuation income stream benefits

307-70.01 Superannuation income stream benefits

307-70.02 Meaning of superannuation income stream

Subdivision 307-C--Components of a superannuation benefit

307-125.01..............Components of member benefits accruing before 1  July 1999 paid from the Military Superannuation and Benefits Scheme

307-125.02Components of superannuation benefits after death of recipient of superannuation income stream

307-125.03...........Components of certain military superannuation benefits

Subdivision 307-D--Superannuation interests

307-200.01..............................Application of sections  307-200.02 to 307-200.05 to Subdivisions 291-C and 293-D of the Act

307-200.02......................Meaning of superannuation interests --treating superannuation interests as 1 superannuation interest (self-managed superannuation funds)

307-200.03Meaning of superannuation interests--treating a superannuation interest as 2 or more superannuation interests (public sector schemes)

307-200.05Meaning of superannuation interests--treating a superannuation interest as 2 or more superannuation interests (superannuation income streams)

307-205.01.............Value of superannuation interest for calculating pre -July 83 amount for members in the contributions and investment phase

307-205.01AHow to calculate the value of a retirement benefit for step 1 of the method in subsection 307-205.01(2)

307-205.02.........................Value of superannuation interest

307-205.02AValue of superannuation interest--superannuation income streams or superannuation annuities based on identifiable amounts

307-205.02BValue of superannuation interest--public sector superannuation schemes

307-205.02CValue of superannuation interest--deferred superannuation income streams

307-205.02D.....Value of superannuation interest--pooled investment pensions

307-205.02E.....Value of superannuation interest--pooled investment annuities

Part 3-45--Rules for particular industries and occupations

Division 393--Farm management deposits

Subdivision 393-B--Meaning of farm management deposit and owner

393-20.01 Application form for a farm management deposit--information given by depositor

393-20.02 Application form for a farm management deposit--information given to depositor

393-40.01 Repayment of farm management deposit in the event of a natural disaster

Division 418--Exploration for minerals

Subdivision 418-DA--Exploration credits allocation

418-103.01...................Meaning of annual exploration cap--2023 -24 income year

418-103.02...................Meaning of annual exploration cap--2024 -25 income year

Chapter 4--International aspects of income tax

Part 4-5--General

Division 775--Foreign currency gains and losses

Subdivision 775-B--Realisation of forex gains or losses

775-145.01Application of forex events to currency and fungible rights and obligations

Division 830--Foreign hybrids

Subdivision 830-A--Meaning of "foreign hybrid"

830-15.01 Foreign hybrid company

Chapter 6--The Dictionary

Part 6-1--Concepts and topics

Division 960--General

Subdivision 960-C--Foreign currency

960-50.01 Translation of foreign currency amounts into Australian currency--modification of special translation rules

Subdivision 960-D--Functional currency

960-80.01 Translation rules--translation into applicable functional currency

960-80.02 Translation rules for an attributable taxpayer of a CFC--translation into applicable functional currency

960-80.03 Translation rules--translation from applicable functional currency into Australian currency

Division 974--Debt and equity interests

Subdivision 974-F--Related concepts

974-135.01.........................................Non-cumulative redeemable preference shares issued by credit union or mutual building society

974-135.02..........................Redeemable preference shares

974-135.03Term cumulative subordinated note with insolvency or capital adequacy conditions

974-135.04Perpetual cumulative subordinated note with profitability, insolvency or negative earnings conditions

974-135.05.................Term cumulative subordinated note with non -viability condition

Part 6-5--Dictionary definitions

Division 995--Definitions

995-1.01 Definitions

995-1.02 Approved stock exchanges

995-1.03 Constitutionally protected funds

995-1.04 Definition of contributions-splitting superannuation benefit

995-1.05 Meaning of superannuation annuity

995-1.06 Meaning of terminal medical condition

Chapter 7--Transitional matters

Part 1000-1--Transitional matters relating to the repeal of the Income Tax Assessment Regulations 1997

1000-1.01 Definitions

1000-1.02 This instrument generally applies to income years and financial years starting at or after the commencement time

1000-1.03 Valuations under Division 30 or 31

1000-1.04 Complying superannuation fund condition--elections

1000-1.05 Notional taxed contributions--allocation of contributions

1000-1.06 Transfer balance debits and transfer balance credits

1000-1.07 Application of pre-1 July 88 funding credits

1000-1.08 Departing Australia superannuation payments

1000-1.09 Components of member benefits accruing before 1 July 1999 paid from the ilitary Superannuation and Benefits Scheme--choice of alternative method

1000-1.10 Farm management deposit

1000-1.11 Application of forex events to currency and fungible rights and obligations--elections

1000-1.12 Translating currency--choices and elections

1000-1.13 Certificates in relation to terminal medical conditions

Part 1000-2--Transitional matters relating to the Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021

1000-2.01 Application of amendments

Part 1000-3--Transitional matters relating to the Treasury Laws Amendment (2022 Measures No. 4) Act 2023

1000-3.01 Definitions

1000-3.02 Application of amendments

1000-3.03 Modified continuing application of old regulations

Part 1000-4--Transitional matters relating to the Treasury Laws Amendment (Military Superannuation Benefits) Regulations 2023

1000-4.01 Definitions

1000-4.02 Application of amendments

1000-4.03 Modified continuing application of old regulations

Schedule 1A--Method of working out amount of notional taxed contributions

Part 1--Preliminary

Division 1--Definitions

1.1 Meaning of accruing member

1.2 Meaning of benefit category

1.3 Meaning of defined benefit fund

1.4 Accruing member must not belong to more than one benefit category at the same time unless certified by an actuary

1.5 Meaning of fund benefit

Division 2--Method

1.6 Method of working out amount of notional taxed contributions if the fund benefit is wholly sourced from an accumulation of contributions made in respect of the member

1.7 Method of working out amount of notional taxed contributions in respect of a benefit category if the fund benefit is not wholly sourced from an accumulation of contributions made in respect of the member

1.8 Method of working out amount of notional taxed contributions

Part 2--New entrant rate

2.1 Method of working out new entrant rate for a benefit category

2.2 New entrant rate to be based on period of membership needed to reach maximum benefit accrual

2.3 New entrant rate to be rounded down

2.4 No allowance for administration expenses or income tax on assessable contributions

2.5 Certain discretions to be allowed for

2.6 Method of working out new entrant rate for a member

Part 3--Valuation parameters

3.1 Application of economic, decrement and other parameters

3.2 Discount rate

3.3 Fund earning rate and crediting rate

3.4 Rate of future salary or wages growth

3.5 Rate of increase in price indices

3.6 New entrant age

3.7 Exit rates

3.8 Pensions

3.9 Mortality of pensioners

3.10 Taxed and untaxed benefits

3.11 Other assumptions to be set by the actuary

Part 4--Exercise of discretion to pay a benefit greater than the benefit assumed in calculating the new entrant rate

4.1 Method of working out the increased exit benefit adjustment amount in the formula in clause 1.8

Part 5--Member has changed benefit category

5.1 Method of working out the category change or discretion adjustment amount in the formula in clause  1.8

Part 6--Governing rules have changed

6.1 Method of working out governing rules change adjustment amount in the formula in clause 1.8

Part 7--Non-arm's length increase in superannuation salary

7.1 Method of working out the increased superannuation salary adjustment amount in the formula in clause  1.8

Schedule 1AA--Working out defined benefit contributions

Part 1--Preliminary

Division 1--Definitions

1 Meaning of accruing member

2 Meaning of benefit category

2A Meaning of defined benefit fund

2B Treatment of superannuation sub-funds

3 Accruing member must not belong to more than one benefit category at the same time unless certified by an actuary

Division 2--Method

4 Method of determining amount of defined benefit contributions

Part 2--New entrant rate

5 Method of working out new entrant rate for a benefit category

6 New entrant rate to be based on period of membership needed to reach maximum benefit accrual

7 New entrant rate to be rounded down

8 No allowance for administration expenses or income tax on assessable contributions

9 Certain discretions to be allowed for

Part 3--Valuation parameters

10 Application of economic, decrement and other parameters

11 Discount rate

12 Fund earning rate and crediting rate

13 Rate of future salary or wages growth

14 Rate of increase in price indices

15 New entrant age

16 Exit rates

17 Pensions

18 Mortality of pensioners

19 Other assumptions to be set by the actuary

Part 4--Exercise of discretion to pay a benefit greater than the benefit assumed in calculating the new entrant rate

20 Method of working out the increased exit benefit adjustment amount in the formula in subclause  4(2)

Part 5--Member has changed benefit category

21 Method of working out the category change or discretion adjustment amount in the formula in subclause  4(2)

Part 6--Governing rules have changed

22 Method of working out governing rules change adjustment amount in the formula in subclause 4(2)

Part 7--Non-arm's length increase in superannuation salary

23 Method of working out the increased superannuation salary adjustment amount in the formula in subclause  4(2)

Schedule 1B--Valuation factors

1 Income stream valuation factors

2 Lump sum valuation factors

Schedule 1C--Farm management deposits--statements to be read by depositors

Part 1--Statements

1 Statements for the purposes of paragraph 393-20.02(a)

Part 2--Required statements

2 Statements for the purposes of paragraph 393-20.02(b)

Part 3--Additional information

3 Additional information for the purposes of paragraph 393-20.02(c)

Schedule 2--Translation of currency amounts--rules and other requirements

Part 1--Rules and requirements for item 12 of the table in subsection 960-50(6) of the Act

1 Exchange rate--consistency with accounting standards used by entity

2 Choice of daily exchange rate

3 Choice of average exchange rate

Part 2--Translation of foreign currency amounts into Australian currency--rules and requirements for item 11A of the table in subsection  960-50(6) of the Act

4 Exchange rate--consistency with an entity's financial records

Schedule 3--Approved stock exchanges

1 Approved stock exchanges

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

 

 

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section  15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

 

Endnote 2--Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/sub-subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev ... ) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub-Ch = Sub-Chapter(s)

cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

 

Endnote 3--Legislation history

 

Name

Registration

Commencement

Application, saving and transitional provisions

Income Tax Assessment (1997 Act) Regulations 2021

4 Mar 2021 (F2021L00206)

1 Apr 2021 (s 2(1) item 1)

 

Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021

25 June 2021 (F2021L00848)

Sch 1 (items 17-19): 1 July 2021 (s 2(1) item 5)

--

Treasury Laws Amendment (KiwiSaver Scheme) Regulations 2021

26 Nov 2021 (F2021L01616)

Sch 1 (items 1-3): 11 Dec 2021 (s 2(1) item 2)

--

Treasury Laws Amendment (Enhancing Superannuation Outcomes) Regulations 2022

3 Mar 2022 (F2022L00241)

Sch 1 (item 1): 1 Apr 2022 (s 2(1) item 1)

--

Treasury Laws Amendment (Allowing Commutation of Certain Income Streams) Regulations 2022

4 Apr 2022 (F2022L00511)

Sch 1 (items 1, 2): 5 Apr 2022 (s 2(1) item 1)

--

Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2022

12 Dec 2022 (F2022L01627)

Sch 1 (item 13): 13 Dec 2022 (s 2(1) item 2)

--

Income Tax Assessment Amendment (Junior Minerals Exploration Incentive) Regulations 2023

6 Feb 2023 (F2023L00087)

7 Feb 2023 (s 2(1) item 1)

--

Treasury Laws Amendment (Military Superannuation Benefits) Regulations 2023

23 June 2023 (F2023L00846)

Sch 1 (items 1-3, 5): 24 June 2023 (s 2(1) item 1)

--

Income Tax Assessment Amendment (Junior Minerals Exploration Incentive) Regulations 2024

20 Feb 2024 (F2024L00189)

21 Feb 2024 (s 2(1) item 1)

--

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Treasury Laws Amendment (2022 Measures No. 4) Act 2023

29, 2023

23 June 2023

Sch 9 (items 1-4): 24 June 2023 (s 2(1) item 5)

Sch 9 (item 4)

 

Endnote 4--Amendment history

 

Provision affected

How affected

Chapter 1

 

s 2.....................

rep LA s 48D

Chapter 2

 

Part 2-5

 

Division 31

 

s 31-15.07..........

am F2022L01627

Chapter 3

 

Part 3-30

 

Division 290

 

Subdivision 290-C

 

s 290-165.01........

ad F2022L00241

Division 291

 

Subdivision 291-B

 

s 291-25.01.........

am F2021L00848

Division 294

 

Subdivision 294-B

 

s 294-25.02.........

ad F2022L00511

Subdivision 294-C

 

s 294-80.02A........

ad F2022L00511

Subdivision 294-D

 

s 294-130.01........

am F2023L00846

Division 301

 

Subdivision 301-D

 

s 301-170.01........

am F2021L01616

Division 307

 

Subdivision 307-B

 

s 307-70.02.........

am Act No 29, 2023

Subdivision 307-C

 

s 307-125.03........

ad F2023L00846

Part 3-45

 

Division 418

 

Division 418..............

ad F2023L00087

Subdivision 418-DA

 

s 418-103.01........

ad F2023L00087

s 418-103.02........

ad F2024L00189

Chapter 7

 

Part 1000-1

 

s 1000-1.08.........

am F2021L01616

Part 1000-2

 

Part 1000-2.........

ad F2021L00848

s 1000-2.01.........

ad F2021L00848

Part 1000-3

 

Part 1000-3.........

ad Act No 29, 2023

s 1000-3.01.........

ad Act No 29, 2023

s 1000-3.02.........

ad Act No 29, 2023

s 1000-3.03.........

ad Act No 29, 2023

Part 1000-4

 

Part 1000-4.........

ad F2023L00846

s 1000-4.01.........

ad F2023L00846

s 1000-4.02.........

ad F2023L00846

s 1000-4.03.........

ad F2023L00846

 


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