Commonwealth Numbered Regulations

1989 No. 123 INCOME TAX REGULATIONS (AMENDMENT) - REG 10

10. (1) Where an act done, step taken or decision made (including the making,
granting or issuing of an instrument) under the Principal Regulations by, or
on behalf of, a prescribed delegate of the Commissioner was in effect
immediately before 1 July 1989:

   (a)  the act, step or decision continues to have effect on and after that
        date as if it had been done, taken or made under the Principal
        Regulations on that date by a delegate of the Commissioner; and

   (b)  regulation 62 of the Principal Regulations as in force immediately
        before 1 July 1989 continues to apply in relation to any instrument so
        continued in effect.
(2) In subregulation (1), "prescribed delegate of the Commissioner" means a
person appointed to be a prescribed delegate of the Commissioner for the
purposes of the Income Tax Regulations as in force before 1 July 1989.