Commonwealth Numbered Regulations

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1991 No. 240 INCOME TAX REGULATIONS (AMENDMENT) - REG 5

5. New regulation 56A
  5.1   After regulation 56, insert:
Paragraph 202DDB (1) (b) of the Act: condition

"56A. For the purposes of paragraph 202DDB (1) (b) of the Act, the condition
is that the secondary investment must have a descriptive title which
identifies all the primary investors.". 


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