Commonwealth Numbered Regulations

1990 No. 126 INCOME TAX REGULATIONS (AMENDMENT) - REG 14

14. Regulation 54DAQ of the Income Tax Regulations is amended:

   (a)  by omitting sub-subparagraphs (1) (a) (i) (A), (B), (C), (D) and (E)
        and substituting the following sub-subparagraphs:

"(A) the concessional component (if any); and

                (B)  the pre-July 83 component (if any); and

                (C)  the taxed element of the post-June 83 component (if any);
                     and

                (D)  the untaxed element of the post-June 83 component (if
                     any); and

                (E)  the undeducted contributions (if any); and

                (F)  the non-qualifying component (if any); and";

   (b)  by omitting subparagraphs (2) (b) (i), (ii), (iii) and (iv) and
        substituting the following subparagraphs:

"(i) the concessional component; and

        (ii)   the pre-July 83 component; and

        (iii)  the taxed element of the post-June 83 component; and

        (iv)   the untaxed element of the post-June 83 component; and

        (v)    the undeducted contributions; and
    (c) by omitting "pre 1 July 1983" from the definition of "B" in

subregulation (5) and substituting "pre-July 83".