Commonwealth Numbered Regulations

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RETIREMENT SAVINGS ACCOUNTS REGULATIONS (AMENDMENT) 1997 No. 294 - REG 2

2. Regulation 1.03 (Interpretation)
2.1 Subregulation 1.03 (1) Insert the following definitions:

"'capital gains tax exempt component' has the same meaning as 'CGT exempt
component' in subsection 27A (1) of the Tax Act;
'eligible spouse contributions' has the meaning given by section 159TC of the
Tax Act;". 


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