Commonwealth Numbered Regulations

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1990 No. 468 INCOME TAX REGULATIONS (AMENDMENT) - REG 2

2. Regulation 148 (Interpretation)
2.1 Definition of "separated-rate service pension" (paragraph (b)): After "47
(2)", insert "or (2A)".
2.2 Definition of "separated-rate social security pension" (paragraph (b)):
After "33 (2)", insert "or (2A)".
2.3 Definition of "single-rate service pension" (paragraph (b)): Omit the
paragraph, substitute:

"(b) subsections 47 (2) and (2A) of that Act do not apply;".
2.4 Definition of "single-rate social security pension" (paragraph (b)): Omit
the paragraph, substitute:

"(b) subsections 33 (2) and (2A) of that Act do not apply;". 


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