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INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 176 - REG 9
9. Regulation 170 (Services of notices etc.)
9.1 Add at the end:
"(3) In this regulation 'notice or other communication by or on behalf of the
Commissioner' includes a notice or other communication by or on behalf of the
Commissioner under the Income Tax Assessment Act 1997 or Regulations made
under that Act.".
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