Commonwealth Numbered Regulations

1990 No. 126 INCOME TAX REGULATIONS (AMENDMENT) - REG 4

4. Regulation 54A of the Income Tax Regulations is amended:

   (a)  by inserting after subregulation (1) the following subregulation:

"(1AA) Expressions used in this Subdivision that are used in Subdivision AAB
of Division 17 of Part III of the Act have, unless the contrary intention
appears, the same meanings in this Subdivision as in that subdivision.";

   (b)  by inserting after paragraph (2) (b) the following word and paragraph:

"; or (c) a declaration furnished under regulation 54DACC that, by virtue of
regulation 54DAG, has effect for the purposes of this Subdivision.".