Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 301.170.01

                For subparagraph (b) (i) of the definition of departing Australia superannuation payment in section 301‑170 of the Act, the following regulations are prescribed:

                (a)    regulations 6.20A, 6.20B and 6.24A of the SIS Regulations;

               (b)    regulation 4.23A of the RSA Regulations.