Commonwealth Numbered Regulations

INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 141 - REG 8

8.1 Subparagraph 73 (1) (d) (ii):
Omit "one or more than one", substitute "at least one".

8.2 Paragraph 73 (1) (e): Omit "$411", substitute "$419".

8.3 Subparagraphs 73 (1) (e) (i) and (ii): Omit the subparagraphs, substitute:

"(i) both:

                (A)  a dependent spouse who is not a prescribed person; and

                (B)  at least one dependent child; or

        (ii)   at least one dependent child who is not a prescribed person;".

8.4 Paragraph 73 (2) (a): Omit "$449 - ", substitute "$453 - ".

8.5 Paragraph 73 (2) (a):
   Omit "A-411.5;"   substitute  "A-419.85;"

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8.6 Paragraph 73 (2) (b): Omit "$449", substitute "$453".

8.7 Paragraph 73 (2) (b): Omit "A X 0.0085; or", substitute "A X 0.0075; or".

8.8 Paragraph 73 (2) (c): Omit "B X 0.0085 - (A - B) X 0.0915.", substitute "B
X 0.0075 - (A - B) X 0.0925;".