Commonwealth Numbered Regulations

1991 No. 301 INCOME TAX REGULATIONS (AMENDMENT) - REG 9

  9.1   Subregulation 93 (1):
Add at the end:

"; and

   (h)  where the certificate was issued upon the Commissioner having received
        a declaration referred to in paragraph 70 (4) (d) given by the
        employee under regulation 91-a declaration given under regulation 88A
        had effect for the purposes of this Subdivision in relation to those
        payments.".