Commonwealth Numbered Regulations

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INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 148 - REG 5

5. Regulation 149 (Amount of rebate of tax)
5.1 Omit the regulation, substitute: Amount of rebate of tax

"149. (1) For sections 160AAAA and 160AAAB of the Act, the amount of an
entitlement to a rebate of tax is ascertained in accordance with Division 1A
of this Part.

"(2) For section 160AAA of the Act, the amount of an entitlement to a rebate
of tax is ascertained in accordance with Divisions 2 and 3 of this Part.". 


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