Commonwealth Numbered Regulations

INCOME TAX AMENDMENT REGULATIONS 2002 (NO. 3) 2002 NO. 101 - SCHEDULE 1

(regulation 3)

[1] After regulation 177

insert

178 Departing Australia superannuation payments

For the definition of departing Australia superannuation payment in subsection 27A (1) of the Act, each of the following regulations are prescribed:

(a)

regulations 6.20A, 6.20B and 6.24A of the Superannuation Industry

(Supervision)

Regulations 1994 ;

(b)

regulation 4.23A of the Retirement Savings Accounts Regulations 1997 .