Commonwealth Numbered Regulations

1993 No. 91 INCOME TAX REGULATIONS (AMENDMENT) - REG 11

11.1 New paragraph 152 (5) (ja): After paragraph 152 (5) (j), insert:

"(ja) in the case of a taxpayer whose assessable income in the year of income
includes an amount paid on or after 26 September 1991 as a benefit under the
Textile, Clothing and Footwear Special Allowance-the amount that would have
been included in the taxpayer's assessable income of the year of income if the
taxpayer had received that benefit at the rate specified in item 3 of column
3B of Table B at point 1068-B1 of SSA91 throughout that year;".