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INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 197 - REG 3

3. Regulation 5 (Allowances and bounties prescribed for the purposes of subparagraph 23 (t) (iii))
[NOTE: The following note should be inserted after regulation 5:

"[NOTE: For allowances and bounties prescribed for the 1997-98 or a later
income year: see items 1.1 and 1.2 in Section 51-5 of the Income  Tax
Assessment Act 1997 and the Income Tax Assessment Regulations.]".] 


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