Commonwealth Numbered Regulations

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1990 No. 19 INCOME TAX REGULATIONS (AMENDMENT) - REG 1

After regulation 4AC of the Income Tax Regulations the following regulation is
inserted: Special area for the purposes of section 23AC of the Act: Namibia

"4ACA. By reason of a state of disturbance in or affecting Namibia, the area
comprising the United Nations Mandated Territory of Namibia and the area of
land extending 400 kilometres outwards from the borders of Namibia into the
adjoining countries of Angola, Zambia, Zimbabwe, Botswana and South Africa
(including Walvis Bay) is to be taken to have become a special area for the
purposes of section 23AC of the Act on 18 February 1989.". 


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