Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsStatutory Rules 1936 No. 94 as amended
This compilation was prepared on 1 July 2009
taking into account amendments up to SLI 2009 No. 156
The text of any of those
amendments not in force
on that date is appended in the Notes section
Prepared by the Office of
Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra
Contents
Part 1 Preliminary
1 Name of regulations [see Note 1] 6
2 Interpretation 6
Part 2 Administration
3 Oath or Declaration by officers 8
Part 3 Liability to taxation
6 Prescribed classes of persons (Act, subsection 23AB (2)) 9
7 Termination dates of operational areas (Act, subsection 23AC (7)) 9
7A Declaration of eligible duty (Act, subsection 23AD (2)) 9
9 Prescribed Life Tables -- subsection 27H (4) of the Act 11
12 Excluded car parking facilities 11
13 Prescribed stock exchanges 12
14AA Debentures issued on overseas capital market (subsection 128F (8)) 13
Part 4 Returns and assessments
19 Statement to be furnished by employers 14
20 Amendment of assessments for an income year 15
Part 4A Preferred address for service and service of documents
35 References to Act include references to 1997 Act 19
36 Preferred address for service 19
37 Change or withdrawal of preferred address for service 20
37A Requirement to maintain a preferred address for service 20
38 Substitute preferred address for service 20
39 Failure to notify change of address 21
40 Service of documents 21
Part 6 Tax file numbers
54 Interpretation 23
55 File number reports 23
56 Annual investment income reports 24
56A Paragraph 202DDB (1) (b) of the Act: condition 29
57 Reviewable decisions 29
Part 7 Collection and recovery of tax
Division 12 Prompt recovery, through estimates and payment agreements, of certain amounts not remitted
147G Affidavits and statutory declarations of government bodies -- prescribed persons 30
Part 8 Rebate for low income aged persons and in respect of certain pensions and benefits
Division 1 General
148 Interpretation 31
149 Amount of rebate of tax 32
Division 1A Rebate under sections 160AAAA and 160AAAB of the Act
150AA Definitions 32
150AB Eligibility -- amount of rebate income 33
150AD Rebate for low income aged persons 35
150AE Transfer of unused rebate from taxpayer other than trustee 36
150AF Transfer of unused rebate from taxpayer who is trustee 38
Division 2 Rebate in respect of certain pensions
150A Definitions 40
151 Rebate for section 160AAA of the Act 41
Division 3 Rebate in respect of certain benefits
152 Rebate of tax in respect of rebatable benefits 47
Part 8A Foreign income
Division 1 General
152A Interpretation 49
Division 2 Controlled foreign companies
152B Income or profits as designated concession income 50
152C Listed countries and section 404 countries 51
152D Capital gains regarded as subject to tax 51
152E Circumstances specified for the definition of roll‑over relief in regulation 152D 51
5> 152F Accruals tax laws 53
152G State foreign taxes that are treated as federal foreign taxes 54
Division 3 Foreign investment funds
152H Amortisation of expenditure in acquiring property 54
152I Approved stock exchanges 55
152J International sectoral classification systems 55
Part 9 Registration of tax agents
153 Interpretation 56
154 Appointment of secretary 56
155 Communications to Board 56
156 Prescribed qualifications for subparagraph 251BC (1) (b) (ii) of the Act 57
158 Place of lodgement of applications 60
158A Tax agent application fees 60
159 Certificate of registration 61
160 Board to notify Commissioner of registration 61
161 Register of Tax Agents 61
163 Return of certificates of registration and exemption 62
164 Notification of change of address 63
165 Service of notices etc 63
166 Publication of notice of suspension or cancellation 63
167 Notification of person ceasing to be nominee of registered tax agent 64
168 Evidence 64
169 Removal of business to another State 66
Part 10 Miscellaneous
171 Signatures 67
172 Presumption as to signatures 67
173 Appointment of Public Officer 68
174 Scale of expenses in respect of persons required to attend before Commissioner etc under section 264 of the Act 68
175 Oath or affirmation for purposes of section 265 68
Schedule 1 Forms 69
Form 1 Officer's oath of secrecy 69
Form 2 Officer's declaration of secrecy 70
Schedule 5 Scale of expenses 71
Schedule 9 Designated concession income 72
Part 1 Interpretation 72
Part 2 Items of designated concession income 73
Schedule 10 Listed countries and section 404 countries 80
Part 1 Listed countries 80
Part 2 Section 404 countries 80
Schedule 12 Approved stock exchanges for the purposes of Part XI of the Act 82
Schedule 13 Approved international sectoral classification systems for the purposes of Part XI of the Act 86
Notes 87
Notes to the Income Tax Regulations 1936
Note 1
The Income Tax Regulations 1936 (in force under the Income Tax Assessment Act 1936) as shown in this compilation comprise Statutory Rules 1936 No. 94 amended as indicated in the Tables below.
The Income Tax Regulations 1936 were amended by the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 (Act No. 28, 1986), the Taxation Laws Amendment Act (No. 2) 1986 (Act No. 49, 1986), the Taxation Laws Amendment Act (No. 3) 1986 (Act No. 112, 1986), the Taxation Laws Amendment (Tax File Numbers) Act 1988 (Act No. 97, 1988), the Taxation Laws Amendment Act (No. 3) 1994 (Act No. 138, 1994), the Tax Law Improvement (Substantiation) Act 1995 (Act No. 30, 1995) and the A New Tax System (Income Tax Laws Amendment) Act 1999 (Act No. 60, 1999). The amendments are incorporated in this compilation.
For application, saving or transitional provisions relating to the amendments see the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 (Act No. 28, 1986), the Taxation Laws Amendment Act (No. 2) 1986 (Act No. 49, 1986), the Taxation Laws Amendment Act (No. 3) 1986 (Act No. 112, 1986), the Taxation Laws Amendment (Tax File Numbers) Act 1988 (Act No. 97, 1988), the Taxation Laws Amendment Act (No. 3) 1994 (Act No. 138, 1994), the Tax Law Improvement (Substantiation) Act 1995 (Act No. 30, 1995), and the A New Tax System (Income Tax Laws Amendment) Act 1999 (Act No. 60, 1999).
All relevant information pertaining to application, saving or transitional provisions prior to 24 December 1996 is not included in this compilation. For subsequent information see Table A.
Table of Instruments
|
Year and |
Date of notification |
Date of |
Application, saving or |
|
1936 No. 94 |
9 July 1936 |
9 July 1936 |
|
|
1939 No. 6 |
9 Feb 1939 |
9 Feb 1939 |
-- |
|
1939 No. 42 |
25 May 1939 |
25 May 1939 |
-- |
|
1940 No. 138 |
18 July 1940 |
18 July 1940 |
-- |
|
1940 No. 289 |
17 Dec 1940 |
17 Dec 1940 |
-- |
|
1941 No. 120 |
28 May 1941 |
1 Aug 1941 |
-- |
|
1941 No. 327 |
31 Dec 1941 |
31 Dec 1941 |
-- |
|
1942 No. 339 |
30 July 1942 |
1 Aug 1942 |
-- |
|
1942 No. 553 |
31 Dec 1942 |
31 Dec 1942 |
-- |
|
1943 No. 80 |
29 Mar 1943 |
1 Apr 1943 |
-- |
|
1943 No. 127 |
13 May 1943 |
13 May 1943 |
-- |
|
1943 No. 151 |
2 June 1943 |
2 June 1943 |
-- |
|
1944 No. 90 |
8 June 1944 |
R. 16 (in part): |
R. 73 (2) and (3) |
|
1944 No. 124 |
24 Aug 1944 |
24 Aug 1944 |
-- |
|
1945 No. 12 |
8 Feb 1945 |
8 Feb 1945 |
R. 2 |
|
1945 No. 85 |
5 June 1945 |
1 July 1945 |
-- |
|
1945 No. 169 |
1 Nov 1945 |
1 Nov 1945 |
-- |
|
1945 No. 192 |
6 Dec 1945 |
1 Jan 1946 |
-- |
|
1946 No. 135 |
9 Aug 1946 |
1 Sept 1946 |
-- |
|
1947 No. 77 |
13 June 1947 |
Rr. 3-6 and 14: |
-- |
|
1947 No. 173 |
22 Dec 1947 |
22 Dec 1947 |
R. 1 (2) |
|
1948 No. 115 |
9 Sept 1948 |
1 Oct 1948 |
-- |
|
1948 No. 162 |
23 Dec 1948 |
23 Dec 1948 |
-- |
|
1949 No. 25 |
19 May 1949 |
1 July 1949 |
R. 3 (2) |
|
1949 No. 50 |
18 Aug 1949 |
18 Aug 1949 |
-- |
|
1950 No. 63 |
9 Oct 1950 |
9 Oct 1950 |
R. 2 (2) |
|
1950 No. 101 |
15 Dec 1950 |
Rr. 6-8: 1 Jan 1951 |
Rr. 5 (2) and |
|
1951 No. 136 |
1 Nov 1951 |
1 Nov 1951 |
-- |
|
1951 No. 157 |
12 Dec 1951 |
12 Dec 1951 |
-- |
|
1952 No. 89 |
26 Sept 1952 |
1 Oct 1952 |
-- |
|
1952 No. 90 |
9 Oct 1952 |
9 Oct 1952 |
R. 1 (2) |
|
1952 No. 102 |
11 Dec 1952 |
11 Dec 1952 |
Rr. 1 (2) and 2 (2) |
|
1953 No. 55 |
5 June 1953 |
5 June 1953 |
-- |
|
1953 No. 88 |
30 Oct 1953 |
1 Nov 1953 |
R. 3 (2) |
|
1954 No. 11 |
16 Feb 1954 |
16 Feb 1954 |
R. 2 |
|
1954 No. 99 |
24 Sept 1954 |
1 Oct 1954 |
-- |
|
1954 No. 112 |
15 Nov 1954 |
15 Nov 1954 |
-- |
|
1955 No. 23 |
6 Apr 1955 |
6 Apr 1955 |
R. 4 |
|
1956 No. 34 |
19 Apr 1956 |
19 Apr 1956 |
-- |
|
1956 No. 35 |
10 May 1956 |
(a) |
R. 3 (2) |
|
1956 No. 96 |
14 Dec 1956 |
R. 1 (1): 10 May 1956 |
R. 6 (2) |
|
1957 No. 39 |
15 Aug 1957 |
15 Aug 1957 |
R. 2 |
|
1957 No. 74 |
12 Dec 1957 |
12 Dec 1957 |
-- |
|
1958 No. 27 |
24 Apr 1958 |
24 Apr 1958 |
Rr. 1 (2) and 4 (2) |
|
1958 No. 70 |
30 Oct 1958 |
1 Nov 1958 |
-- |
|
1959 No. 25 |
16 Apr 1959 |
16 Apr 1959 |
-- |
|
1959 No. 81 |
24 Sept 1959 |
1 Oct 1959 |
-- |
|
1960 No. 44 |
17 June 1960 |
17 June 1960 |
R. 14 |
|
1960 No. 74 |
22 Sept 1960 |
1 Oct 1960 |
-- |
|
1962 No. 15 |
22 Feb 1962 |
1 Mar 1962 |
-- |
|
1962 No. 44 |
25 June 1962 |
1 July 1962 |
-- |
|
1962 No. 112 |
13 Dec 1962 |
13 Dec 1962 |
R. 2 |
|
1963 No. 53 |
28 June 1963 |
28 June 1963 |
R. 1 (2) |
|
1963 No. 92 |
23 Sept 1963 |
1 Oct 1963 |
-- |
|
1964 No. 74 |
25 June 1964 |
25 June 1964 |
Rr. 1 (2) and 3 (2) |
|
1964 No. 121 |
21 Sept 1964 |
1 Oct 1964 |
-- |
|
1964 No. 134 |
30 Oct 1964 |
30 Oct 1964 |
R. 2 |
|
1965 No. 133 |
13 Sept 1965 |
1 Oct 1965 |
-- |
|
1965 No. 187 |
14 Dec 1965 |
14 Dec 1965 |
-- |
|
1966 No. 156 |
17 Nov 1966 |
17 Nov 1966 |
-- |
|
1967 No. 112 |
31 Aug 1967 |
31 Aug 1967 |
-- |
|
1967 No. 126 |
25 Sept 1967 |
1 Oct 1967 |
R. 10 |
|
1968 No. 1 |
1 Jan 1968 |
1 Jan 1968 |
R. 15 |
|
1969 No. 68 |
16 May 1969 |
16 May 1969 |
-- |
|
1970 No. 43 |
2 Apr 1970 |
1 July 1970 |
-- |
|
1970 No. 126 |
11 Sept 1970 |
1 Oct 1970 |
-- |
|
1970 No. 168 |
30 Oct 1970 |
30 Oct 1970 |
-- |
|
1970 No. 213 |
30 Dec 1970 |
30 Dec 1970 |
-- |
|
1971 No. 120 |
14 Sept 1971 |
1 Oct 1971 |
-- |
|
1971 No. 148 |
19 Nov 1971 |
19 Nov 1971 |
-- |
|
1972 No. 48 |
20 Apr 1972 |
20 Apr 1972 |
-- |
|
1972 No. 50 |
24 Apr 1972 |
24 Apr 1972 |
-- |
|
1972 No. 137 |
18 Aug 1972 |
1 Sept 1972 |
R. 5 |
|
1973 No. 266 |
19 Dec 1973 |
19 Dec 1973 |
-- |
|
1974 No. 193 |
15 Oct 1974 |
1 Nov 1974 |
-- |
|
1974 No. 226 |
4 Dec 1974 |
1 Jan 1975 |
-- |
|
1974 No. 267 |
23 Dec 1974 |
23 Dec 1974 |
-- |
|
1975 No. 88 |
27 May 1975 |
27 May 1975 |
R. 3 |
|
1975 No. 89 |
27 May 1975 |
27 May 1975 |
-- |
|
1975 No. 99 |
30 May 1975 |
30 May 1975 |
-- |
|
1975 No. 101 |
6 June 1975 |
1 July 1975 |
-- |
|
1975 No. 213 |
28 Nov 1975 |
1 Jan 1976 |
R. 2 |
|
1976 No. 115 |
8 June 1976 |
1 July 1976 |
R. 2 |
|
1976 No. 188 |
1 Sept 1976 |
1 Oct 1976 |
R. 2 |
|
1976 No. 212 |
28 Sept 1976 |
28 Sept 1976 |
-- |
|
1977 No. 77 |
14 June 1977 |
1 July 1977 |
R. 2 |
|
1977 No. 107 |
30 June 1977 |
30 June 1977 |
R. 1 (2) |
|
1977 No. 248 |
20 Dec 1977 |
1 Feb 1978 |
Rr. 2 and 3 |
|
1978 No. 85 |
16 June 1978 |
1 July 1978 |
R. 2 |
|
1978 No. 193 |
16 Oct 1978 |
1 Nov 1978 |
Rr. 2 and 3 |
|
1979 No. 126 |
6 July 1979 |
6 July 1979 |
-- |
|
1979 No. 239 |
9 Nov 1979 |
1 Dec 1979 |
R. 2 |
|
1980 No. 86 |
23 Apr 1980 |
23 Apr 1980 |
-- |
|
1980 No. 137 |
6 June 1980 |
1 July 1980 |
-- |
|
1980 No. 149 |
17 June 1980 |
17 June 1980 |
-- |
|
1981 No. 116 |
2 June 1981 |
1 July 1981 |
-- |
|
1981 No. 360 |
18 Dec 1981 |
18 Dec 1981 |
-- |
|
1982 No. 115 |
31 May 1982 |
31 May 1982 |
-- |
|
1982 No. 128 |
8 June 1982 |
8 June 1982 |
-- |
|
1982 No. 267 |
14 Oct 1982 |
1 Nov 1982 |
R. 2 |
|
1982 No. 280 |
25 Oct 1982 |
1 Nov 1982 |
R. 2 |
|
1983 No. 79 |
29 June 1983 |
29 June 1983 |
-- |
|
1983 No. 87 |
30 June 1983 |
30 June 1983 |
-- |
|
1983 No. 111 |
22 July 1983 |
22 July 1983 |
-- |
|
1983 No. 213 |
30 Sept 1983 |
1 Oct 1983 |
R. 6 |
|
1983 No. 319 |
16 Dec 1983 |
1 Feb 1984 |
R. 2 |
|
1984 No. 172 |
31 July 1984 |
1 Aug 1984 |
R. 2 (2) |
|
1984 No. 286 |
12 Oct 1984 |
Rr. 3-5, 8 and 9: |
-- |
|
1984 No. 408 |
13 Dec 1984 |
13 Dec 1984 |
R. 6 |
|
1984 No. 416 |
13 Dec 1984 |
13 Dec 1984 |
-- |
|
1985 No. 21 |
8 Mar 1985 |
8 Mar 1985 |
-- |
|
1985 No. 148 |
28 June 1985 |
28 June 1985 |
-- |
|
1985 No. 274 |
21 Oct 1985 |
R. 2: 1 July 1986 |
-- |
|
1985 No. 278 |
28 Oct 1985 |
28 Oct 1985 |
R. 2 |
|
1986 No. 325 |
6 Nov 1986 |
1 Dec 1986 |
-- |
|
1987 No. 92 |
27 May 1987 |
1 July 1987 |
-- |
|
1987 No. 120 |
15 June 1987 |
15 June 1987 |
-- |
|
1988 No. 196 |
29 July 1988 |
29 July 1988 |
-- |
|
1988 No. 208 |
26 Aug 1988 |
1 Sept 1988 |
-- |
|
1988 No. 262 |
31 Oct 1988 |
31 Oct 1988 |
-- |
|
1988 No. 381 |
21 Dec 1988 |
21 Dec 1988 |
-- |
|
1988 No. 382 |
21 Dec 1988 |
1 Feb 1989 |
R. 14 |
|
1988 No. 383 |
21 Dec 1988 |
1 Feb 1989 |
-- |
|
1988 No. 384 |
21 Dec 1988 |
R. 13: 1 July 1989 |
R. 16 |
|
1989 No. 67 |
28 Apr 1989 |
1 May 1989 |
-- |
|
1989 No. 80 |
4 May 1989 |
4 May 1989 |
-- |
|
1989 No. 115 |
15 June 1989 |
R. 9 (2): 1 Jan 1990 |
-- |
|
as amended by |
|
|
|
|
1989 No. 358 |
7 Dec 1989 |
Rr. 4-6: 1 Jan 1990 |
-- |
|
1989 No. 123 |
21 June 1989 |
Rr. 3, 6, 9 (2) and 10: 1 July 1989 |
R. 10 |
|
1989 No. 124 |
21 June 1989 |
21 June 1989 |
-- |
|
1989 No. 141 |
30 June 1989 |
R. 3: 1 July 1989 |
-- |
|
1989 No. 250 |
6 Oct 1989 |
6 Oct 1989 |
-- |
|
1989 No. 358 |
7 Dec 1989 |
Rr. 4-6: 1 Jan 1990 |
-- |
|
1990 No. 19 |
31 Jan 1990 |
31 Jan 1990 |
-- |
|
1990 No. 126 |
5 June 1990 |
30 June 1990 |
-- |
|
1990 No. 151 |
25 June 1990 |
25 June 1990 |
-- |
|
1990 No. 152 |
25 June 1990 |
25 June 1990 |
-- |
|
1990 No. 192 |
29 June 1990 |
1 July 1990 |
-- |
|
1990 No. 347 |
31 Oct 1990 |
1 Jan 1990 |
-- |
|
1990 No. 390 |
6 Dec 1990 |
6 Dec 1990 |
-- |
|
1990 No. 398 |
6 Dec 1990 |
1 Jan 1991 |
-- |
|
1990 No. 468 |
9 Jan 1991 |
9 Jan 1991 |
R. 3 |
|
1991 No. 20 |
20 Feb 1991 |
1 July 1989 |
R. 6 |
|
1991 No. 121 |
6 June 1991 |
6 June 1991 |
-- |
|
1991 No. 156 |
28 June 1991 |
28 June 1991 |
-- |
|
1991 No. 158 |
28 June 1991 |
1 July 1990 |
-- |
|
1991 No. 240 |
31 July 1991 |
R. 5: 1 July 1990 |
-- |
|
1991 No. 300 |
30 Sept 1991 |
1 July 1991 |
-- |
|
1991 No. 301 |
30 Sept 1991 |
1 Nov 1991 |
-- |
|
1991 No. 390 |
27 Nov 1991 |
27 Nov 1991 |
-- |
|
1991 No. 391 |
27 Nov 1991 |
27 Nov 1991 |
-- |
|
1992 No. 38 |
7 Feb 1992 |
Rr. 3.3, 3.5, 3.6 and 4.1: 1 July 1989 |
R. 5 |
|
1992 No. 129 |
27 May 1992 |
27 May 1992 |
-- |
|
1992 No. 216 |
30 June 1992 |
1 July 1991 |
-- |
|
1992 No. 313 |
7 Oct 1992 |
7 Oct 1992 |
-- |
|
1992 No. 449 |
24 Dec 1992 |
24 Dec 1992 |
-- |
|
1993 No. 15 |
29 Jan 1993 |
29 Jan 1993 |
-- |
|
1993 No. 46 |
21 Apr 1993 |
21 Apr 1993 |
-- |
|
1993 No. 47 |
21 Apr 1993 |
21 Apr 1993 |
-- |
|
1993 No. 65 |
4 May 1993 |
4 May 1993 |
-- |
|
1993 No. 91 |
31 May 1993 |
Rr. 3-5, 7 and 12: 1 July 1993 |
-- |
|
1993 No. 159 |
29 June 1993 |
1 July 1993 |
-- |
|
1993 No. 202 |
20 July 1993 |
20 July 1993 |
-- |
|
1993 No. 216 |
3 Aug 1993 |
1 Jan 1993 |
-- |
|
1993 No. 275 |
5 Nov 1993 |
1 Jan 1993 |
-- |
|
1993 No. 288 |
5 Nov 1993 |
15 Nov 1993 |
-- |
|
1993 No. 370 |
23 Dec 1993 |
23 Dec 1993 |
-- |
|
1994 No. 95 |
7 Apr 1994 |
1 July 1994 |
-- |
|
1994 No. 96 |
7 Apr 1994 |
7 Apr 1994 |
-- |
|
1994 No. 127 |
3 May 1994 |
Rr. 3 and 4.7: |
-- |
|
1994 No. 174 |
8 June 1994 |
8 June 1994 |
-- |
|
1994 No. 195 |
16 June 1994 |
Rr. 10 and 11: |
-- |
|
1994 No. 219 |
30 June 1994 |
1 July 1994 |
-- |
|
1994 No. 399 |
30 Nov 1994 |
1 Dec 1994 |
-- |
|
1994 No. 412 |
13 Dec 1994 |
1 July 1989 |
-- |
|
1994 No. 460 |
30 Dec 1994 |
1 Dec 1994 |
-- |
|
1994 No. 461 |
30 Dec 1994 |
1 July 1994 |
-- |
|
1994 No. 462 |
30 Dec 1994 |
30 Dec 1994 |
-- |
|
1995 No. 58 |
29 Mar 1995 |
29 Mar 1995 |
-- |
|
1995 No. 107 |
18 May 1995 |
31 July 1994 |
-- |
|
1995 No. 139 |
15 June 1995 |
1 July 1995 |
-- |
|
1995 No. 152 |
29 June 1995 |
1 July 1994 |
-- |
|
1995 No. 153 |
29 June 1995 |
29 June 1995 |
-- |
|
1995 No. 194 |
30 June 1995 |
1 July 1995 |
-- |
|
1995 No. 316 |
26 Oct 1995 |
1 Nov 1995 |
R. 4 |
|
1995 No. 356 |
23 Nov 1995 |
R. 3: 27 Mar 1994 |
-- |
|
1995 No. 381 |
6 Dec 1995 |
6 Dec 1995 |
-- |
|
1995 No. 382 |
6 Dec 1995 |
R. 3.1 and 3.2: |
R. 5 |
|
1995 No. 383 |
6 Dec 1995 |
6 Dec 1995 |
-- |
|
1995 No. 447 |
22 Dec 1995 |
22 Dec 1995 |
R. 4 |
|
1996 No. 38 |
4 Apr 1996 |
4 Apr 1996 |
-- |
|
1996 No. 56 |
15 May 1996 |
1 June 1996 |
-- |
|
1996 No. 114 |
20 June 1996 |
20 June 1996 |
-- |
|
1996 No. 124 |
28 June 1996 |
1 July 1996 |
-- |
|
1996 No. 133 |
28 June 1996 |
1 July 1996 |
R. 18 |
|
1996 No. 150 |
12 July 1996 |
12 July 1996 |
R. 8 |
|
1996 No. 185 |
21 Aug 1996 |
21 Aug 1996 |
-- |
|
1996 No. 274 |
11 Dec 1996 |
5 Nov 1994 |
-- |
|
1996 No. 320 |
20 Dec 1996 |
1 Jan 1997 |
-- |
|
1996 No. 345 |
24 Dec 1996 |
24 Dec 1996 |
-- |
|
1996 No. 346 |
24 Dec 1996 |
1 Mar 1997 |
R. 4 |
|
1997 No. 68 |
26 Mar 1997 |
26 Mar 1997 |
-- |
|
1997 No. 141 |
23 June 1997 |
1 July 1997 |
-- |
|
1997 No. 148 |
25 June 1997 |
25 June 1997 |
R. 2 |
|
1997 No. 169 |
30 June 1997 |
1 July 1997 |
-- |
|
1997 No. 176 (b) |
30 June 1997 |
1 July 1997 |
-- |
|
1997 No. 191 |
4 July 1997 |
4 July 1997 |
R. 2 |
|
1997 No. 196 |
16 July 1997 |
1 Jan 1996 |
-- |
|
1997 No. 197 |
16 July 1997 |
1 July 1997 |
-- |
|
1997 No. 270 |
24 Sept 1997 |
24 Sept 1997 |
-- |
|
1997 No. 338 |
3 Dec 1997 |
20 Aug 1996 (see r. 1.1) |
-- |
|
1997 No. 368 |
15 Dec 1997 |
Parts 1 and 2 |
R. 10 |
|
1997 No. 416 |
24 Dec 1997 |
1 Jan 1998 |
-- |
|
1998 No. 14 |
18 Feb 1998 |
1 July 1998 |
-- |
|
1998 No. 92 |
21 May 1998 |
21 May 1998 |
-- |
|
1998 No. 129 |
9 June 1998 |
1 July 1998 |
-- |
|
1998 No. 163 |
25 June 1998 |
1 July 1998 |
-- |
|
1998 No. 313 |
19 Nov 1998 |
19 Nov 1998 |
R. 4 |
|
1998 No. 348 |
22 Dec 1998 |
22 Dec 1998 |
-- |
|
1999 No. 79 |
19 May 1999 |
19 May 1999 |
-- |
|
1999 No. 80 |
19 May 1999 |
19 May 1999 |
-- |
|
1999 No. 114 |
17 June 1999 |
1 July 1999 |
R. 4 |
|
2000 No. 39 |
29 Mar 2000 |
29 Mar 2000 |
-- |
|
2000 No. 72 |
12 May 2000 |
1 July 2000 |
R. 4 |
|
2000 No. 90 |
1 June 2000 |
1 June 2000 |
R. 4 |
|
2000 No. 117 |
15 June 2000 |
15 June 2000 |
-- |
|
2000 No. 229 |
17 Aug 2000 |
17 Aug 2000 |
-- |
|
2000 No. 262 |
15 Sept 2000 |
15 Sept 2000 |
-- |
|
2001 No. 81 |
11 May 2001 |
11 May 2001 |
-- |
|
2001 No. 100 |
23 May 2001 |
8 Sept 2000 |
-- |
|
2001 No. 104 |
31 May 2001 |
23 Feb 2000 |
-- |
|
2001 No. 107 |
31 May 2001 |
31 May 2001 |
-- |
|
2001 No. 163 |
29 June 2001 |
30 June 2001 (see r. 2) |
-- |
|
2001 No. 289 |
5 Oct 2001 |
5 Oct 2001 |
-- |
|
2002 No. 44 |
7 Mar 2002 |
7 Mar 2002 |
-- |
|
2002 No. 45 |
7 Mar 2002 |
7 Mar 2002 |
-- |
|
2002 No. 101 |
23 May 2002 |
1 July 2002 |
-- |
|
2002 No. 111 |
5 June 2002 |
Rr. 1-3 and |
-- |
|
2002 No. 169 |
3 July 2002 |
3 July 2002 |
-- |
|
2002 No. 215 |
12 Sept 2002 |
28 Dec 2002 (see r. 2) |
-- |
|
2002 No. 302 |
4 Dec 2002 |
4 Dec 2002 |
-- |
|
2003 No. 204 |
6 Aug 2003 |
6 Aug 2003 |
-- |
|
2003 No. 215 |
21 Aug 2003 |
1 July 2002 |
-- |
|
2003 No. 262 |
16 Oct 2003 |
1 July 2003 |
R. 4 |
|
2003 No. 372 |
23 Dec 2003 |
1 Jan 2004 |
-- |
|
2004 No. 37 |
18 Mar 2004 |
18 Mar 2004 |
-- |
|
2004 No. 80 |
30 Apr 2004 |
30 Apr 2004 |
-- |
|
2004 No. 115 |
18 June 2004 |
1 July 2004 |
R. 4 |
|
2004 No. 146 |
25 June 2004 |
20 Sept 2004 |
-- |
|
2004 No. 248 |
12 Aug 2004 |
12 Aug 2004 |
-- |
|
2005 No. 32 |
11 Mar 2005 (see F2005L00426) |
12 Mar 2005 |
-- |
|
2005 No. 33 |
14 Mar 2005 (see F2005L00597) |
Rr. 1-3 and |
-- |
|
2005 No. 117 |
8 June 2005 (see F2005L01316) |
9 June 2005 |
-- |
|
2005 No. 161 |
8 July 2005 (see F2005L02002) |
12 Aug 2005 (see r. 2) |
R. 4 |
|
2005 No. 181 |
9 Aug 2005 (see F2005L02045) |
1 Sept 2005 |
-- |
|
2005 No. 195 |
22 Aug 2005 (see F2005L02271) |
12 Aug 2005 (see r. 2) |
R. 4 |
|
2005 No. 262 |
14 Nov 2005 (see F2005L03450) |
15 Nov 2005 |
-- |
|
2005 No. 326 |
20 Dec 2005 (see F2005L03989) |
21 Dec 2005 |
-- |
|
2005 No. 327 |
20 Dec 2005 (see F2005L04027) |
1 Jan 2006 |
-- |
|
2006 No. 59 |
22 Mar 2006 (see F2006L00797) |
23 Mar 2006 |
-- |
|
2006 No. 166 |
26 June 2006 (see F2006L01834) |
27 June 2006 |
-- |
|
2006 No. 167 |
26 June 2006 (see F2006L01864) |
1 July 2006 |
-- |
|
2006 No. 187 |
17 July 2006 (see F2006L02313) |
18 July 2006 |
-- |
|
2006 No. 216 |
14 Aug 2006 (see F2006L02613) |
Rr. 1-10 and Schedules |
-- |
|
2006 No. 366 |
14 Dec 2006 (see F2006L04025) |
15 Dec 2006 |
-- |
|
2007 No. 89 |
13 Apr 2007 (see F2007L00955) |
1 July 2007 |
R. 3 |
|
2007 No. 176 |
26 June 2007 (see F2007L01736) |
27 June 2007 |
R. 4 |
|
2007 No. 327 |
28 Sept 2007 (see F2007L03799) |
29 Sept 2007 |
-- |
|
2008 No. 141 |
25 June 2008 (see F2008L02289) |
23 June 2008 (see r. 2) |
R. 4 |
|
2009 No. 30 |
27 Feb 2009 (see F2009L00616) |
(see r. 2 and Note 2) |
-- |
|
2009 No. 156 |
25 June 2009 (see F2009L02405) |
Rr. 1-3 and Schedule 1:
26 June 2009 |
-- |
(a) Statutory Rules 1956 No. 35 were repealed by regulation 1 of Statutory Rules 1956 No. 96, with effect from 10 May 1956.
(b) Statutory Rules 1997 No. 176 was made under the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997.
Table of Amendments
The amendment
history of the Income Tax Regulations 1936 after renumbering by the
Income Tax Regulations (Amendment) (1990
No. 192) appears in the Table below. For repealed provisions up to and
including 1990 No. 192 see the Repeal Table.
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
||
|
Provision affected |
How affected |
|
|
Part 1 |
|
|
|
R. 1......................................... |
am. 1950 No. 101; 1965 No. 187 |
|
|
|
rs. 1998 No. 348 |
|
|
R. 2......................................... |
am. 1988 No. 384; Act No. 97, 1988; 1989 No. 123; 1990 No. 192; 1997 No. 141; 2000 No. 72; 2001 No. 289; 2005 No. 327 |
|
|
Part 2 |
|
|
|
R. 3......................................... |
am. 1988 No. 384 |
|
|
Part 3 |
|
|
|
R. 4......................................... |
ad. 1947 No. 77 |
|
|
|
am. 1947 No. 173; 1952 No. 102 |
|
|
|
rs. 1955 No. 23 |
|
|
|
am. 1988 No. 384 |
|
|
|
rep. 2006 No. 216 |
|
|
Note to r. 4............................. |
ad. 1997 No. 176 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 5......................................... |
ad. 1975 No. 88 |
|
|
|
rs. 1985 No. 148 |
|
|
|
am. 1991 No. 300; 1995 No. 107; 1997 No. 197 |
|
|
|
rep. 2006 No. 216 |
|
|
Note to r. 5............................. |
ad. 1997 No. 197 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 6......................................... |
ad. 1950 No. 101 |
|
|
|
rs. 1952 No. 90 |
|
|
|
rep. 1957 No. 39 |
|
|
|
ad. 1964 No. 134 |
|
|
|
am. 1989 No. 123 |
|
|
|
rs. 1995 No. 356 |
|
|
|
am. 1996 No. 274; 2001 No. 104 |
|
|
|
rs. 2009 No. 156 |
|
|
R. 7......................................... |
ad. 1990 No. 19 |
|
|
|
rep. 1990 No. 390 |
|
|
|
ad. 1995 No. 356 |
|
|
|
am. 1997 No. 270 |
|
|
R. 7A....................................... |
ad. 2000 No. 39 |
|
|
|
am. 2000 Nos. 117 and 262; 2002 No. 44; 2003 No. 204; 2004 No. 80; 2006 No. 59 |
|
|
|
rs. 2009 No. 156 |
|
|
R. 7B....................................... |
ad. 2002 No. 169 |
|
|
|
rep. 2007 No. 89 |
|
|
Heading to r. 8...................... |
am. 1997 No. 148 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 8......................................... |
ad. 1985 No. 21 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 8A....................................... |
ad. 2005 No. 262 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 9......................................... |
ad. 1984 No. 172 |
|
|
|
rs. 1988 No. 208 |
|
|
|
am. 1993 No. 46 |
|
|
|
rs. 1993 No. 202 |
|
|
R. 10....................................... |
am. 1941 No. 327; 1951 No. 157; 1967 No. 126; 1984 No. 286; Act No. 112, 1986; 1988 No. 384; 1992 No. 313; 1995 No. 153; 1996 No. 114; 1997 No. 197 |
|
|
|
rep. 2006 No. 216 |
|
|
Note to r. 10 (3)..................... |
ad. 1997 No. 197 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 11....................................... |
am. 1988 No. 384 |
|
|
|
rep. 2006 No. 216 |
|
|
Note to r. 11........................... |
ad. 1997 No. 197 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 12....................................... |
rep. 1958 No. 27 |
|
|
|
ad. 1966 No. 156 |
|
|
|
rs. 1975 No. 89 |
|
|
|
rep. 1990 No. 390 |
|
|
|
ad. 1993 No. 159 |
|
|
|
am. 1994 No. 95 |
|
|
R. 12A..................................... |
ad. 1991 No. 156 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 13....................................... |
ad. 1942 No. 553 |
|
|
|
rep. 1956 No. 96 |
|
|
|
ad. 1970 No. 213 |
|
|
|
am. 1988 No. 384 |
|
|
R. 14....................................... |
am. 1967 No. 126; 1988 No. 384; 1990 No. 192 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 14AA.................................. |
ad. 1997 No. 196 |
|
|
Part 3A.................................... |
ad. 1990 No. 347 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 14A..................................... |
ad. 1990 No. 347 |
|
|
|
rs. 1995 No. 152 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 14B.................................... |
ad. 1990 No. 347 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 14C.................................... |
ad. 1990 No. 347 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 14D.................................... |
ad. 1990 No. 347 |
|
|
|
am. 1995 No. 152 |
|
|
|
rep. 2007 No. 89 |
|
|
Part 3B................................... |
ad. 1995 No. 381 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 14E.................................... |
ad. 1995 No. 381 |
|
|
|
rs. 1996 No. 185; 1998 No. 92 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 15....................................... |
am. 1944 No. 90; 1960 No. 44; 1968 No. 1 |
|
|
|
rep. 2001 No. 289 |
|
|
R. 16....................................... |
am. 1940 No. 289; 1941 No. 327; 1942 No. 339; 1943 No. 127; 1968 No. 1; 1972 No. 48; 1990 No. 152 |
|
|
|
rep. 2001 No. 289 |
|
|
R. 17....................................... |
am. 1940 No. 289; 1942 No. 339; 1943 No. 127; 1944 No. 124; 1964 No. 74; 1967 No. 126; 1968 No. 1; Act No. 97, 1988; 1989 No. 123; 1990 Nos. 151, 152 and 390; 1994 No. 462 |
|
|
|
rep. 2001 No. 289 |
|
|
R. 18....................................... |
ad. 1944 No. 90 |
|
|
|
am. 1990 No. 152 |
|
|
|
rep. 2001 No. 289 |
|
|
Part 4 |
|
|
|
R. 19....................................... |
am. Act No. 97, 1988; 1994 No. 462; 2000 No. 72; 2002 No. 302 |
|
|
R. 20....................................... |
am. 1984 No. 416 |
|
|
|
rep. 2001 No. 289 |
|
|
|
ad. 2006 No. 166 |
|
|
|
am. 2007 No. 176 |
|
|
R. 21....................................... |
am. 1960 No. 44; 1968 No. 1 |
|
|
|
rep. 2001 No. 289 |
|
|
Rr. 22-27............................... |
rep. 2001 No. 289 |
|
|
R. 28....................................... |
am. 1940 No. 138; 1960 No. 44 |
|
|
|
rs. 1970 No. 43 |
|
|
|
am. 1983 No. 79; 1988 No. 384 |
|
|
|
rs. 1994 No. 462; 1997 No. 169 |
|
|
|
rep. 2001 No. 289 |
|
|
R. 29....................................... |
ad. 1942 No. 553 |
|
|
|
am. 1960 No. 44 |
|
|
|
rs. 1970 No. 43 |
|
|
|
am. 1988 No. 384 |
|
|
|
rep. 1994 No. 462 |
|
|
R. 30....................................... |
ad. 1960 No. 44 |
|
|
|
rs. 1968 No. 1 |
|
|
|
am. 1970 No. 43; 1988 No. 384 |
|
|
|
rep. 1994 No. 462 |
|
|
R. 31....................................... |
ad. 1970 No. 43 |
|
|
|
rep. 1994 No. 462 |
|
|
R. 32....................................... |
rep. 2001 No. 289 |
|
|
R. 33....................................... |
rs. 1970 No. 43 |
|
|
|
am. 1988 No. 384 |
|
|
|
rep. 2001 No. 289 |
|
|
R. 34....................................... |
rs. 1994 No. 462 |
|
|
|
am. 1997 No. 176 |
|
|
|
rep. 2001 No. 289 |
|
|
Part 4A |
|
|
|
Part 4A.................................... |
ad. 2001 No. 289 |
|
|
R. 35....................................... |
rs. 1994 No. 462; 2001 No. 289 |
|
|
R. 36....................................... |
rs. 2001 No. 289 |
|
|
R. 37....................................... |
rs. 2001 No. 289 |
|
|
R. 37A..................................... |
ad. 2001 No. 289 |
|
|
R. 38....................................... |
am. 1997 No. 176 |
|
|
|
rs. 2001 No. 289 |
|
|
R. 39....................................... |
am. 1988 No. 384; 1997 No. 176 |
|
|
|
rs. 2001 No. 289 |
|
|
R. 40....................................... |
am. 1997 No. 176 |
|
|
|
rs. 2001 No. 289 |
|
|
R. 41....................................... |
rep. 2001 No. 289 |
|
|
R. 42....................................... |
ad. 1984 No. 172 |
|
|
|
am. 1988 No. 208; 1990 No. 126; 1991 No. 390; 1993 |
|
|
|
rep. 1998 No. 14 |
|
|
R. 43....................................... |
ad. 1972 No. 48 |
|
|
|
rep. 1990 No. 390 |
|
|
Part 5 |
|
|
|
Part 5...................................... |
rep. 2006 No. 216 |
|
|
R. 44....................................... |
am. 1990 No. 390 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 45....................................... |
am. 1990 No. 192 |
|
|
|
rep. 1990 No. 390 |
|
|
R. 45 |
1990 No. 390 |
|
|
|
am. 1990 No. 390 |
|
|
|
rep. 2006 No. 216 |
|
|
Part 5A.................................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 46....................................... |
am. 1990 No. 192 |
|
|
|
rep. 1990 No. 390 |
|
|
|
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 47....................................... |
am. 1975 No. 99; 1990 No. 192 |
|
|
|
rep. 1990 No. 390 |
|
|
|
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 48....................................... |
rep. 1990 No. 390 |
|
|
|
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 49....................................... |
am. 1940 No. 138; 1942 No. 553; 1943 No. 127; 1944 |
|
|
|
rep. 1990 No. 390 |
|
|
|
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 50....................................... |
am. 1990 No. 192 |
|
|
|
rep. 1990 No. 390 |
|
|
|
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 51....................................... |
am. 1990 No. 192 |
|
|
|
rep. 1990 No. 390 |
|
|
|
ad. 1994 No. 461 |
|
|
|
rs. 1999 No. 80 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 52....................................... |
am. 1972 No. 48 |
|
|
|
rep. 1990 No. 390 |
|
|
|
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53....................................... |
am. 1972 No. 48; 1988 No. 384 |
|
|
Renumbered r. 45............ |
1990 No. 390 |
|
|
R 53........................................ |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53A..................................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53B.................................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53C.................................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53D.................................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
Heading to Div. 3.................. |
rs. 1999 No. 80 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53E.................................... |
ad. 1994 No. 461 |
|
|
|
am. 1999 No. 80 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53F..................................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53FA.................................. |
ad. 1999 No. 80 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53G.................................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53H.................................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53J..................................... |
ad. 1994 No. 461 |
|
|
|
am. 1998 No. 313 |
|
|
|
rs. 2002 No. 215 |
|
|
|
am. 2004 No. 146 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53K.................................... |
ad. 1994 No. 461 |
|
|
|
rs. 2002 No. 215 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53L..................................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 53M.................................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
Part 6 |
|
|
|
Part 6...................................... |
ad. Act No. 97, 1988 |
|
|
R. 54....................................... |
ad. Act No. 97, 1988 |
|
|
R. 55....................................... |
ad. Act No. 97, 1988 |
|
|
|
am. 1990 No. 151; 1991 No. 240; 2000 No. 72 |
|
|
R. 56....................................... |
ad. Act No. 97, 1988 |
|
|
|
am. 1990 No. 151; 1991 No. 240; 1992 No. 449; 2000 |
|
|
R. 56A..................................... |
ad. 1991 No. 240 |
|
|
R. 57....................................... |
ad. Act No. 97, 1988 |
|
|
Part 6A.................................... |
ad. 1991 No. 240 |
|
|
|
rep. 2004 No. 37 |
|
|
R. 57A..................................... |
ad. 1991 No. 240 |
|
|
|
rep. 2004 No. 37 |
|
|
R. 57B.................................... |
ad. 1991 No. 240 |
|
|
|
rep. 2004 No. 37 |
|
|
R. 57C.................................... |
ad. 1991 No. 240 |
|
|
|
rep. 2004 No. 37 |
|
|
R. 57D.................................... |
ad. 1991 No. 240 |
|
|
|
rep. 2004 No. 37 |
|
|
Part 7 |
|
|
|
Div. 1 of Part 7....................... |
rep. 2006 No. 216 |
|
|
Heading to Div. 1 of Part 7.. |
ad. 1944 No. 90 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 58....................................... |
am. 1940 Nos. 138 and 289; 1947 No. 173; 1960 No. 44; 1966 No. 156; 1968 No. 1 |
|
|
|
rep. 1994 No. 195 |
|
|
Rr. 59-62............................... |
am. 1944 No. 90 |
|
|
|
rep. 1994 No. 195 |
|
|
R. 63....................................... |
am. 1972 No. 48 |
|
|
|
rep. 1994 No. 195 |
|
|
R. 64....................................... |
rep. 1994 No. 195 |
|
|
R. 65....................................... |
am. 1988 No. 384 |
|
|
|
rep. 2000 No. 229 |
|
|
R. 66....................................... |
am. 1988 No. 384 |
|
|
|
rep. 2006 No. 216 |
|
|
Note to r. 66........................... |
ad. 2000 No. 229 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 67....................................... |
am. 1972 No. 48; 1988 No. 384; 1989 No. 123 |
|
|
|
rs. 1994 No. 195 |
|
|
|
rep. 2000 No. 229 |
|
|
R. 68....................................... |
am. 1944 No. 90 |
|
|
|
rs. 1994 No. 195 |
|
|
|
rep. 2000 No. 229 |
|
|
Div. 2 of Part 7....................... |
rep. 2007 No. 89 |
|
|
Heading to Div. 2 of Part 7.. |
ad. 1944 No. 90 |
|
|
|
rs. 1945 No. 169 |
|
|
|
am. 1947 No. 173; 1965 No. 187 |
|
|
|
rs. 1975 No. 88; 2006 No. 216 |
|
|
|
rep. 2007 No. 89 |
|
|
Subdiv. 1 of Div. 2................. |
ad. 1990 No.
126 |
|
|
R. 69....................................... |
ad. 1990 No. 126 |
|
|
|
rep. 2000 No. 72 |
|
|
Heading to Subdiv. 2........... |
ad. 1945 No.
169 |
|
|
Subdiv. 2 of Div. 2 of............ |
ad. 1975 No.
213 |
|
|
R. 70....................................... |
ad. 1940 No. 289 |
|
|
|
rs. 1941 Nos. 120 and 327; 1942 No. 339; 1943 No. 80 |
|
|
|
am. 1945 Nos. 85 and 192; 1946 No. 135; 1947 No. 77; 1948 No. 115; 1949 No. 25 |
|
|
|
rs. 1951 No. 136; 1952 No. 89 |
|
|
|
am. 1953 No. 88; 1954 No. 99; 1959 No. 81; 1960 No. 74; 1962 Nos. 15 and 44; 1964 No. 121 |
|
|
|
rs. 1965 No. 133; 1967 No. 126; 1970 No. 126 |
|
|
|
am. 1971 No. 120; 1972 Nos. 50 and 137; 1974 Nos. 193 and 226; 1975 No. 101 |
|
|
|
rs. 1975 No. 213 |
|
|
|
am. 1976 Nos. 115 and 188; 1977 Nos. 77 and 248;
1978 Nos. 85 and 193; 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and 360;
1982 Nos. 115 and 267; 1983 No. 319; 1984 Nos. 172 and 286; 1986 No. 325;
1988 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 71....................................... |
ad. 1986 No. 325 |
|
|
|
am. Act No. 97, 1988; 1989 No. 115; 1990 No. 192;
1994 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 72....................................... |
ad. 1940 No. 289 |
|
|
|
am. 1941 No. 120 |
|
|
|
rs. 1941 No. 327 |
|
|
|
am. 1942 No. 339; 1943 No. 80; 1944 Nos. 90 and 124;
1945 Nos. 85 and 192; 1946 No. 135; 1947 No. 77; 1948 |
|
|
|
rs. 1950 No. 101; 1951 No. 136; 1952 No. 89 |
|
|
|
am. 1958 No. 27; 1965 No. 133; 1967 No. 126; 1974 Nos. 193 and 226; 1975 No. 101 |
|
|
|
rs. 1975 No. 213 |
|
|
|
am. 1976 No. 188 |
|
|
|
rs. 1978 No. 193 |
|
|
|
am. 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and
360; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 72A..................................... |
ad. 1996 No. 133 |
|
|
|
rep. 1997 No. 141 |
|
|
R. 73....................................... |
ad. 1951 No. 136 |
|
|
|
rep. 1952 No. 89 |
|
|
|
ad. 1983 No. 319 |
|
|
|
am. 1984 No. 286; 1985 No. 274 |
|
|
|
rs. 1986 No. 325 |
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am. 1988 No. 383; Act No. 97, 1988; 1989 Nos. 67 and 358; 1990 No. 398; 1993 Nos. 91 and 288; 1994 No. 219; 1995 No. 194; 1996 No. 133; 1997 No. 141; 1998 No. 129 |
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rep. 2000 No. 72 |
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R. 74....................................... |
ad. 1940 No. 289 |
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am. 1941 No. 120 |
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rs. 1944 No. 90 |
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am. 1945 No. 85; 1947 Nos. 77 and 173; 1950 No. 101; 1951 No. 136; 1953 No. 88; 1958 No. 27; 1964 No. 74; 1967 No. 126; 1971 No. 120; 1972 No. 137 |
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rs. 1975 No. 213 |
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am. 1976 No. 115 |
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rs. 1976 No. 188 |
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am. 1977 Nos. 77 and 248; 1978 No. 85 |
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rs. 1978 No. 193 |
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am. 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and
360; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 |
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rep. 2000 No. 72 |
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R. 74A..................................... |
ad. 1996 No. 133 |
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rep. 1997 No. 141 |
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R. 75....................................... |
ad. 1983 No. 319 |
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am. 1984 No. 286; 1985 No. 274; 1986 No. 325; 1988 |
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rep. 2000 No. 72 |
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R. 76....................................... |
ad. 1984 No. 286 |
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am. Act No. 138, 1994 |
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rep. 2000 No. 72 |
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R. 77....................................... |
ad. 1940 No. 289 |
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rs. 1944 No. 90 |
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am. 1947 No. 173 |
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rs. 1975 No. 213 |
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am. 1976 No. 115 |
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rs. 1976 No. 188 |
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am. 1977 Nos. 77 and 248; 1978 No. 85 |
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rs. 1978 No. 193 |
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am. 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and
360; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 |
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rep. 2000 No. 72 |
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R. 78....................................... |
ad. 1945 No. 85 |
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am. 1947 No. 77; 1956 No. 96 |
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rs. 1958 No. 70 |
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am. 1965 No. 133; 1967 No. 126 |
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rs. 1975 No. 213 |
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am. 1976 Nos. 115 and 188; 1977 Nos. 77 and 248; 1978 No. 85 |
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rep. 1978 No. 193 |
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ad. 1982 No. 267 |
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am. 1983 No. 319; 1984 No. 286; 1986 No. 325; Act No. 97, 1988; 1989 No. 67; 1994 No. 219 |
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rep. 2000 No. 72 |
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R. 79....................................... |
ad. 1975 No. 213 |
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am. 1976 No. 115; 1978 No. 193; 1981 No. 360; 1982 |
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rs. 1988 No. 382 |
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am. 1989 No. 67; 1994 No. 219; 1996 No. 133; 1997 |
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rep. 2000 No. 72 |
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R. 80....................................... |
ad. 1978 No. 193 |
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am. 1979 No. 239; 1981 No. 360; 1982 No. 267; 1983 |
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rep. 2000 No. 72 |
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R. 80A..................................... |
ad. 1993 No. 288 |
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am. 1997 No. 141 |
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rep. 2000 No. 72 |
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R. 81....................................... |
ad. Act No. 97, 1988 |
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am. 1994 No. 219 |
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rep. 2000 No. 72 |
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R. 82....................................... |
ad. 1989 No. 67 |
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am. 1989 No. 115; 1993 No. 288; 1995 No. 194; 1996 |
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rep. 2000 No. 72 |
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R. 82A..................................... |
ad. 1991 No. 301 |
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rep. 2000 No. 72 |
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R. 82B.................................... |
ad. 1994 No. 219 |
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am. 1996 No. 124; 1997 No. 141 |
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rep. 2000 No. 72 |
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R. 83....................................... |
ad. 1990 No. 126 |
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am. 1991 No. 301; 1995 No. 383 |
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rep. 2000 No. 72 |
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R. 83A..................................... |
ad. 1996 No. 320 |
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am. 1997 No. 141 |
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rep. 2000 No. 72 |
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R. 83B.................................... |
ad. 1998 No. 163 |
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rep. 2000 No. 72 |
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R. 84....................................... |
ad. 1975 No. 213 |
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am. 1982 No. 267; 1984 No. 286; Act No. 97, 1988 |
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rep. 2000 No. 72 |
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R. 85....................................... |
ad. 1975 No. 213 |
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am. 1976 Nos. 115 and 188; 1977 No. 248; 1978 No.
193; 1981 No. 360; 1982 No. 267; 1986 No. 325; 1988 |
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rep. 2000 No. 72 |
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R. 86....................................... |
ad. 1976 No. 188 |
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rep. 1978 No. 193 |
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ad. 1983 No. 319 |
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am. 1986 No. 325; Act No. 97, 1988; 1996 No. 133; 1997 No. 141 |
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rep. 2000 No. 72 |
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R. 86A..................................... |
ad. 1997 No. 141 |
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rep. 2000 No. 72 |
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R. 87....................................... |
ad. 1983 No. 319 |
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rs. 1996 No. 133; 1997 No. 141 |
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rep. 2000 No. 72 |
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R. 88....................................... |
ad. 1990 No. 126 |
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rep. 2000 No. 72 |
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R. 88A..................................... |
ad. 1991 No. 301 |
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rep. 2000 No. 72 |
|
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R. 89....................................... |
ad. 1975 No. 213 |
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am. 1976 Nos. 115 and 188; 1977 Nos. 77 and 107;
1978 Nos. 85 and 193; 1980 No. 137; 1981 Nos. 116 and 360; 1982 No. 267; 1983
No. 319; Act No. 97, 1988; 1996 |
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rs. 1988 No. 382 |
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am. 1998 No. 163 |
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rep. 2000 No. 72 |
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R. 90....................................... |
ad. 1975 No. 213 |
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am. 1976 Nos. 115 and 188; 1977 No. 77; 1978 No. 193; 1979 No. 239; 1983 No. 319; 1988 No. 382; Act No. 97, 1988; 1990 No. 126; 1991 No. 301; 1997 No. 141 |
|
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rep. 2000 No. 72 |
|
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R. 91....................................... |
ad. 1975 No. 213 |
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am. 1976 No. 188; 1978 No. 193 |
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rep. 2000 No. 72 |
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R. 92....................................... |
ad. 1975 No. 213 |
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am. 1976 Nos. 115 and 188; 1977 No. 248 |
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rs. 1978 No. 193 |
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am. 1981 No. 360; 1982 No. 267; 1983 No. 319; 1986 |
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rep. 2000 No. 72 |
|
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R. 93....................................... |
ad. 1975 No. 213 |
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am. 1976 Nos. 115 and 188; 1978 No. 193; 1981 No.
360; 1982 No. 267; 1983 No. 319; 1988 No. 382; Act No. 97, 1988; 1989 No. 67;
1990 No.126; 1991 No. 301; 1994 No. 219; 1996 Nos. 133 and 320; 1997 No. 141;
1998 |
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rep. 2000 No. 72 |
|
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R. 94....................................... |
ad. 1975 No. 213 |
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am. 1976 No. 188; 1978 No. 193; 1983 No. 319; 1990 |
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rep. 2000 No. 72 |
|
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R. 95....................................... |
ad. 1975 No. 213 |
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am. 1976 Nos. 115 and 188 |
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rs. 1978 No. 193 |
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am. 1982 No. 267; 1983 No. 319; 1984 No. 286; 1988 |
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rep. 2000 No. 72 |
|
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R. 96....................................... |
ad. 1975 No. 213 |
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am. 1976 No. 188 |
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rs. 1978 No. 193; Act No. 97, 1988 |
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am. 1989 No. 141 |
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rep. 2000 No. 72 |
|
|
Heading to Subdiv. 3........... |
rs. 1998 No. 14 |
|
|
Subdiv. 3 of Div. 2 of............ |
ad. 1984 No.
172 |
|
|
Heading to r. 97.................... |
rs. 2000 No. 72 |
|
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|
rep. 2007 No. 89 |
|
|
R. 97....................................... |
ad. 1984 No. 172 |
|
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|
am. 1988 No. 208; Act No. 97, 1988; 1990 No. 126; 1991 No. 390; 1993 No. 202; 1996 No. 56; 1998 No. 14; 2000 No. 72; 2006 No. 187 |
|
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|
rep. 2007 No. 89 |
|
|
R. 98....................................... |
ad. 1984 No. 172 |
|
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|
am. 1985 No. 278;
1986 No. 325; Act No. 97, 1988; 1989 Nos. 115 and 141; 1990 Nos. 126 and 192;
1991 |
|
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rep. 2000 No. 72 |
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ad. 2002 No. 215 |
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rs. 2005 No. 326 |
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rep. 2007 No. 89 |
|
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R. 98B.................................... |
ad. 2005 No. 327 |
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am. 2006 No. 187 |
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rep. 2007 No. 89 |
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R. 98C.................................... |
ad. 2005 No. 327 |
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am. 2006 No. 187 |
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rep. 2007 No. 89 |
|
|
R. 98D.................................... |
ad. 2005 No. 327 |
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am. 2006 No. 187 |
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|
rep. 2007 No. 89 |
|
|
R. 98A..................................... |
ad. 2005 No. 326 |
|
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|
rep. 2007 No. 89 |
|
|
Subdiv. 3A of Div. 2 of.......... |
ad. 1998 No. 14 |
|
|
R. 99....................................... |
ad. 1984 No. 172 |
|
|
|
am. 1984 No. 286; 1988 No. 208; Act No. 97, 1988; 1989 No. 141; 1990 No. 126; 1991 No. 390; 1993 No. 202; 1995 No. 139 |
|
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|
rs. 1998 No. 14 |
|
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|
am. 2002 No. 302 |
|
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|
rep. 2007 No. 89 |
|
|
R. 99A..................................... |
ad. 1995 No. 139 |
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rs. 1998 No. 14 |
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am. 2002 No. 302 |
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|
rep. 2007 No. 89 |
|
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R. 99B.................................... |
ad. 1998 No. 14 |
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am. 2002 No. 302 |
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|
rep. 2007 No. 89 |
|
|
R. 99C.................................... |
ad. 1998 No. 14 |
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am. 2002 No. 302 |
|
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|
rep. 2007 No. 89 |
|
|
R. 99D.................................... |
ad. 1998 No. 14 |
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am. 2002 No. 302; 2006 No. 187 |
|
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|
rep. 2007 No. 89 |
|
|
R. 99E.................................... |
ad. 1998 No. 14 |
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|
rep. 2007 No. 89 |
|
|
R. 99F..................................... |
ad. 1998 No. 14 |
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|
rs. 2000 No. 72 |
|
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|
rep. 2007 No. 89 |
|
|
R. 99G.................................... |
ad. 1998 No. 14 |
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rep. 2007 No. 89 |
|
|
R. 99H.................................... |
ad. 1998 No. 14 |
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rs. 2002 No. 302 |
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|
rep. 2007 No. 89 |
|
|
R. 99I...................................... |
ad. 1998 No. 14 |
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am. 2000 No. 72; 2002 No. 302 |
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|
rep. 2007 No. 89 |
|
|
Rr. 99J, 99K.......................... |
ad. 1998 No. 14 |
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|
rep. 2000 No. 72 |
|
|
R. 99L..................................... |
ad. 1998 No. 14 |
|
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|
rs. 2002 No. 302 |
|
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|
rep. 2007 No. 89 |
|
|
R. 99M.................................... |
ad. 1998 No. 14 |
|
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|
rep. 2007 No. 89 |
|
|
R. 100..................................... |
ad. 1989 No. 141 |
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|
|
am. 1990 No. 151; 1991 No. 390 |
|
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|
rs. 1998 No. 14 |
|
|
|
rep. 2000 No. 72 |
|
|
Subdiv. 3B of Div. 2.............. |
ad. 1998 No. 14 |
|
|
R. 100A.................................. |
ad. 1998 No. 14 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 100B.................................. |
ad. 1998 No. 14 |
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am. 2002 No. 302 |
|
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|
rep. 2007 No. 89 |
|
|
R. 100C.................................. |
ad. 1998 No. 14 |
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|
am. 2002 No. 302 |
|
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|
rep. 2007 No. 89 |
|
|
R. 100D.................................. |
ad. 1998 No. 14 |
|
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|
rep. 2007 No. 89 |
|
|
R. 100E.................................. |
ad. 1998 No. 14 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 100F.................................. |
ad. 1998 No. 14 |
|
|
|
rep. 2002 No. 302 |
|
|
R. 100G.................................. |
ad. 1998 No. 14 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 100H.................................. |
ad. 1998 No. 14 |
|
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|
rep. 2007 No. 89 |
|
|
R. 100I.................................... |
ad. 1998 No. 14 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 100J................................... |
ad. 1998 No. 14 |
|
|
|
rep. 2007 No. 89 |
|
|
Heading to Subdiv. 4........... |
rs. 1982 No.
280 |
|
|
Subdiv. 4 of Div. 2................. |
ad. 1982 No.
128 |
|
|
R. 101..................................... |
ad. 1982 No. 128 |
|
|
|
am. 1982 No. 280; 1983 Nos. 87 and 213 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 102..................................... |
ad. 1982 No. 280 |
|
|
|
rep. 2000 No. 72 |
|
|
Rr. 103, 104.......................... |
ad. 1982 No. 128 |
|
|
|
am. 1982 No. 280 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 105..................................... |
ad. 1982 No. 128 |
|
|
|
am. 1982 No. 280; 1983 No. 213 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 106..................................... |
ad. 1982 No. 128 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 107..................................... |
ad. 1982 No. 128 |
|
|
|
am. 1982 No. 280 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 108..................................... |
ad. 1982 No. 128 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 109..................................... |
ad. 1982 No. 128 |
|
|
|
am. 1982 No. 280 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 110..................................... |
ad. 1982 No. 128 |
|
|
|
am. 1982 No. 280; 1983 No. 213 |
|
|
|
rep. 2000 No. 72 |
|
|
Rr. 111, 112.......................... |
ad. 1982 No. 280 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 113..................................... |
ad. 1982 No. 128 |
|
|
|
rep. 2000 No. 72 |
|
|
Heading to Subdiv. 5........... |
ad. 1945 No.
169 |
|
|
Subdiv. 5 of Div. 2................. |
rep. 2000 No. 72 |
|
|
R. 114..................................... |
ad. 1944 No. 90 |
|
|
|
am. 1970 No. 43; 1988 No. 384 |
|
|
|
rs. 1994 No. 462 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 115..................................... |
ad. 1944 No. 90 |
|
|
|
am. 1970 No. 43; 1994 No. 462 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 116..................................... |
ad. 1944 No. 90 |
|
|
|
am. 1960 No. 44; 1966 No. 156 |
|
|
|
rep. 1994 No. 195 |
|
|
R. 117..................................... |
ad. 1944 No. 90 |
|
|
|
am. 1970 No. 43 |
|
|
|
rep. 1994 No. 195 |
|
|
R. 118..................................... |
ad. 1944 No. 90 |
|
|
|
am. 1947 No. 173;
1970 No. 43; 1988 No. 384; 1994 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 119..................................... |
ad. 1944 No. 90 |
|
|
|
am. 1947 No. 173; 1970 No. 43; 1988 No. 384; 1990 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 120..................................... |
ad. 1944 No. 90 |
|
|
|
am. 1970 No. 43; 1988 No. 384; 1993 No. 370; 1994 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 120A.................................. |
ad. 1990 No. 390 |
|
|
|
rep. 2000 No. 72 |
|
|
Heading to Subdiv. 6........... |
ad. 1945 No.
169 |
|
|
|
rep. 2000 No. 72 |
|
|
Subdiv. 6 of Div. 2................. |
rep. 2000 No. 72 |
|
|
R. 121..................................... |
ad. 1944 No. 90 |
|
|
|
am. 1947 No. 173; 1988 No. 384; 1994 No. 462 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 122..................................... |
ad. 1944 No. 90 |
|
|
|
rs. 1947 No. 173 |
|
|
|
am. 1994 No. 462 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 123..................................... |
ad. 1944 No. 90 |
|
|
|
rep. 2000 No. 72 |
|
|
Heading to Div. 3.................. |
rs. 1987 No.
120 |
|
|
Div. 3 of Part 7....................... |
ad. 1950 No.
101 |
|
|
R. 124..................................... |
ad. 1950 No. 101 |
|
|
|
rep. 1956 No. 96 |
|
|
|
ad. 1987 No. 120 |
|
|
|
rs. 1988 No. 381 |
|
|
|
am. 1993 Nos. 91 and 370; 1994 No. 174 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 124A.................................. |
ad. 1994 No. 174 |
|
|
|
rep. 2000 No. 72 |
|
|
Div. 4 of Part 7....................... |
ad. 1983 No.
111 |
|
|
R. 125..................................... |
ad.1983 No. 111 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 125A.................................. |
ad. 1998 No. 348 |
|
|
|
rep. 2000 No. 72 |
|
|
Heading to r. 126................. |
rs. 1998 No. 348 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 126..................................... |
ad. 1983 No. 111 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 126A.................................. |
ad. 1998 No. 348 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 127..................................... |
ad. 1983 No. 111 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 128..................................... |
ad. 1983 No. 111 |
|
|
|
am. 1985 No. 274; 1988 No. 384; Act No. 97, 1988; 1989 No. 115; 1990 No. 192 |
|
|
|
rep. 1993 No. 15 |
|
|
|
ad. 1993 No. 91 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 129..................................... |
ad. 1983 No. 111 |
|
|
|
rs. 1993 No. 15 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 130..................................... |
ad. 1983 No. 111 |
|
|
|
am. 1993 No. 15 |
|
|
|
rep. 1994 No. 195 |
|
|
R. 131..................................... |
ad. 1983 No. 111 |
|
|
|
rs. 1993 No. 15 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 132..................................... |
ad. 1983 No. 111 |
|
|
|
am. 1993 No. 15; 1994 No. 462 |
|
|
|
rep. 2000 No. 72 |
|
|
Div. 5 of Part 7....................... |
ad. Act No. 97,
1988 |
|
|
R. 133..................................... |
ad. Act No. 97, 1988 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 134..................................... |
ad. Act No. 97, 1988 |
|
|
|
am. 1989 No. 115; 1990 No. 192 |
|
|
|
rep. 2000 No. 72 |
|
|
Heading to Div. 6 of Part 7.. |
rs. 1968 No. 1 |
|
|
|
rep. 2000 No. 72 |
|
|
Div. 6 of Part 7....................... |
ad. 1960 No. 44
|
|
|
R. 135..................................... |
ad. 1960 No. 44 |
|
|
|
am. 1968 No. 1; 1969 No. 68; 1973 No. 266; 1976 No. 212; Act No. 49, 1986; 1991 No. 391 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 136..................................... |
ad. 1960 No. 44 |
|
|
|
am. 1968 No. 1; 1972 No. 48; 1980 No. 149; 1988 No. 384; 1991 No. 391 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 137..................................... |
ad. 1968 No. 1 |
|
|
|
am. 1988 No. 384; 1989 No. 123 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 137A.................................. |
ad. 1993 No. 47 |
|
|
|
am. 1997 No. 338 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 138..................................... |
ad. 1960 No. 44 |
|
|
|
rs. 1968 No. 1 |
|
|
|
am. 1988 No. 384 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 139..................................... |
ad. 1960 No. 44 |
|
|
|
rs. 1968 No. 1 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 140..................................... |
ad. 1960 No. 44 |
|
|
|
am. 1966 No. 156; 1988 No. 384 |
|
|
|
rep. 1994 No. 195 |
|
|
R. 141..................................... |
ad. 1960 No. 44 |
|
|
|
rs. 1968 No. 1 |
|
|
|
am. 1970 No. 43; 1988 No. 384 |
|
|
|
rs. 1994 No. 462 |
|
|
|
rep. 2000 No. 72 |
|
|
Div. 7 of Part 7....................... |
ad. 1980 No. 86
|
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|
Rr. 142, 143.......................... |
ad. 1980 No. 86 |
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rep. 2000 No. 72 |
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R. 144..................................... |
ad. 1980 No. 86 |
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rep. 1994 No. 195 |
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R. 145..................................... |
ad. 1980 No. 86 |
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rs. 1994 No. 462 |
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rep. 2000 No. 72 |
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Div. 8 of Part 7....................... |
ad. 1989 No. 80 |
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|
rep. 2006 No. 216 |
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R. 146..................................... |
ad. 1989 No. 80 |
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|
am. Act No. 30, 1995 |
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|
rep. 2006 No. 216 |
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Heading to r. 147................. |
am. 1998 No. 129 |
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|
rep. 2006 No. 216 |
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R. 147..................................... |
ad. 1989 No. 80 |
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|
am. Act No. 30, 1995 |
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|
rep. 2006 No. 216 |
|
|
Note to r. 147........................ |
ad. 1998 No. 129 |
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rep. 2006 No. 216 |
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Div. 9 of Part 7....................... |
ad. 1993 No.
370 |
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R. 147A.................................. |
ad. 1993 No. 370 |
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rep. 1994 No. 460 |
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Div. 9 of Part 7....................... |
ad. 1994 No.
399 |
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Rr. 147A-147C..................... |
ad. 1994 No. 399 |
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rep. 2000 No. 72 |
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Div. 10 of Part 7.................... |
ad. 1994 No.
399 |
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Rr. 147D, 147E..................... |
ad. 1994 No. 399 |
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rep. 2000 No. 72 |
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Div. 11 of Part 7.................... |
ad. 1994 No.
399 |
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R. 147F.................................. |
ad. 1994 No. 399 |
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rep. 2000 No. 72 |
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Div. 11A of Part 7.................. |
ad. 1995 No.
316 |
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Rr. 147FA, 147FB................. |
ad. 1995 No. 316 |
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rep. 2000 No. 72 |
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Div. 11B of Part 7.................. |
ad. 1996 No.
346 |
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Rr. 147FC-147FE................ |
ad. 1996 No. 346 |
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rep. 2000 No. 72 |
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Division 12 |
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|
Heading to Div. 12............... |
rs. 2006 No. 216 |
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|
Div. 12 of Part 7.................... |
ad. 1994 No. 460 |
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R. 147G.................................. |
ad. 1994 No. 460 |
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Part 8 |
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Heading to Part 8................. |
rs. 1997 No. 148 |
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Part 8...................................... |
ad. 1990 No. 192 |
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Division 1 |
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