Commonwealth Numbered Regulations

1991 No. 301 INCOME TAX REGULATIONS (AMENDMENT) - REG 8

  8.1   Add at the end:


"; or

   (d)  where the declaration is a declaration referred to in paragraph 70 (4)
        (d):

        (i)    that the employee has given a declaration under regulation 88A
               to the Commissioner; and

        (ii)   the amount referred to in subregulation 88A (1) that applies in
               relation to the employee; and

        (iii)  the date (not more than 13 months later than the date on which
               the certificate is issued) on which the certificate is to cease
               to have effect.".