Commonwealth Numbered Regulations

INCOME TAX REGULATIONS AMENDMENT 1979

TABLE OF PROVISIONS

           
After regulation 64 of the Income Tax Regulations the following regulation is
           inserted:
           
Oath or affirmation for purposes of section 265
           
"64A. (1) In this regulation, `designated person' means a person designated for the purposes of section 265 of the Act.
           
"(2) For the purposes of examining a person upon oath or affirmation for the
           purposes of section 265 of the Act, a designated person may administer an oath
           or take an affirmation.".