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1990 No. 126 INCOME TAX REGULATIONS (AMENDMENT) - REG 9
Effect of certificate
9. Regulation 54DAK of the Income Tax Regulations is amended by inserting at
the end of subregulation (1) the following word and paragraph:
"; and (f) where the certificate was issued upon the Commissioner having
received a declaration referred to in paragraph 54A (2) (c) furnished by the
employee under regulation 54DAH-a declaration furnished under regulation
54DACC had effect for the purposes of this Subdivision in relation to those
payments.".
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