1984 No. 172 INCOME TAX REGULATIONS (AMENDMENT)

Commonwealth Numbered Regulations

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1984 No. 172 INCOME TAX REGULATIONS (AMENDMENT) - REG 4

Interpretation

4. Regulation 54A of the Income Tax Regulations is amended by inserting after
sub-regulation (1) the following sub-regulation:

"(1AA) A reference in this Subdivision to a payment of salary or wages does
not include a payment that is an eligible termination payment within the
meaning of sub-section 221A (1) of the Act.".

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