Commonwealth Numbered Regulations

1982 No. 267 Income Tax Regulations (Amendment) - REG 8

8. Regulation 54DAC of the Income Tax Regulations is amended-

   (a)  by omitting from paragraph (1) (c) "or" (last occurring);

   (b)  by omitting from paragraph (1) (d) "Act," and substituting "Act; or";

   (c)  by inserting after paragraph (1) (d) the following paragraph:

"(e) regulation 54DA,"; and

   (d)  by adding at the end thereof the following sub-regulations:

"(3) An employee who is a prescribed non-resident shall not furnish a
declaration under this Subdivision in respect of the general exemption.



"(4) An employee, not being a prescribed non-resident, shall not furnish a
declaration under this Subdivision in respect of-

   (a)  a concessional rebate in respect of a dependant; or

   (b)  a zone rebate in respect of a zone dependant,
unless the employee is a resident.".