Commonwealth Numbered Regulations

CHILD SUPPORT (ASSESSMENT) REGULATIONS 2018 (F2018L00307) - REG 10

             (1)  For the purposes of paragraphs 56(2)(b) and (c) of the Act, the following provisions and circumstances are prescribed:

                     (a)  sections 78A, 82KJ, 82KK, 82KL and 177F of the Tax Act;

                     (b)  sections 136AD, 136AE and 136AF of the Tax Act as in force immediately before 29 June 2013;

                     (c)  the circumstances in which subsection 170(9B) of the Tax Act, as in force immediately before 29 June 2013, applied.

             (2)  For the purposes of subsection 57(7) of the Act, the following circumstances are prescribed:

                     (a)  the circumstance in which a tax assessment under the Tax Act could be amended to give effect to the provisions of the Tax Act;

                     (b)  the circumstances mentioned in paragraph (1)(c).