Commonwealth Numbered Regulations

1983 No. 319 INCOME TAX REGULATIONS (AMENDMENT) - REG 4

4. Regulation 54A of the Income Tax Regulations is amended by -
(a) inserting after the definition of "prescribed non-resident" in
sub-regulation (1) the following definition:

"'prescribed person', in relation to any period, means a person who,
under sub-section 251 U (1) of the Act, is to be taken to have been a
prescribed person for the purposes of Part VIIB of the Act during that
period;";

   (b)  omitting sub-regulation (2) and substituting the following
        sub-regulations:

"(1A) In this Subdivision, in relation to Medicare levy, a person
shall be taken to be a dependant of an employee only if the
first-mentioned person would be taken to be a dependent of the
employee in accordance with sub-section 251R (3) of the Act.

"(2) In this Subdivision, unless the contrary intention appears, a
reference to a declaration under this Subdivision shall be read as a
reference to -

   (a)  a declaration furnished under sub-regulation 54DAC (1) or a
declaration furnished under regulation 54DAH other than a
declaration to which paragraph (b) refers, that, by virtue of
regulation 54DAG, has effect for the purposes of this
Subdivision; and

   (b)  a Medicare levy variation declaration furnished under
regulation 54DACA or 54DAH that, by virtue of regulation
54DAG, has effect for the purposes of this Subdivision.";

   (c)  omitting "paragraph 54DAJ (b)" from paragraph 54A (4) (b) and
substituting "sub-paragraph 54DAJ (a) (ii)"; and

   (d)  omitting "paragraph 54DAJ(c)" from paragraph 54A (5) (b) and
substituting "sub-paragraph 54DAJ (a) (iii)".