Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsStatutory Rules 1936 No. 94 as amended
This compilation was prepared on 21 June 2011
taking into account amendments up to SLI 2011 No. 110
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] 5
2 Interpretation 5
Part 3 Liability to taxation
6 Prescribed classes of persons (Act, subsection 23AB (2)) 6
7 Termination dates of operational areas (Act, subsection 23AC (7)) 6
7A Declaration of eligible duty (Act, subsection 23AD (2)) 6
9 Prescribed Life Tables -- subsection 27H (4) of the Act 7
12 Excluded car parking facilities 8
13 Prescribed stock exchanges 9
14AA Debentures issued on overseas capital market (subsection 128F (8)) 9
Part 4 Returns and assessments
19 Statement to be furnished by employers 10
20 Amendment of assessments for an income year 11
Part 4A Preferred address for service and service of documents
35 References to Act include references to 1997 Act 15
36 Preferred address for service 15
37 Change or withdrawal of preferred address for service 16
37A Requirement to maintain a preferred address for service 16
38 Substitute preferred address for service 16
39 Failure to notify change of address 17
40 Service of documents 17
Part 6 Tax file numbers
54 Interpretation 19
55 File number reports 19
56 Annual investment income reports 20
56A Paragraph 202DDB (1) (b) of the Act: condition 25
57 Reviewable decisions 25
Part 8 Rebate for low income aged persons and in respect of certain pensions and benefits
Division 1 General
148 Interpretation 26
149 Amount of rebate of tax 27
Division 1A Rebate under sections 160AAAA and 160AAAB of the Act
150AA Definitions 27
150AB Eligibility -- amount of rebate income 28
150AD Rebate for low income aged persons 30
150AE Transfer of unused rebate from taxpayer other than trustee 31
150AF Transfer of unused rebate from taxpayer who is trustee 33
Division 2 Rebate in respect of certain pensions
150A Definitions 35
151 Rebate for section 160AAA of the Act 35
Division 3 Rebate in respect of certain benefits
152 Rebate of tax in respect of rebatable benefits 43
Part 8A Foreign income
Division 1 General
152A Interpretation 45
Division 2 Controlled foreign companies
152B Income or profits as designated concession income 46
152C Listed countries and section 404 countries 47
152D Capital gains regarded as subject to tax 47
152E Circumstances specified for the definition of roll-over relief in regulation 152D 47
152F Accruals tax laws 49
152G State foreign taxes that are treated as federal foreign taxes 50
Part 10 Miscellaneous
171 Signatures 51
172 Presumption as to signatures 51
173 Appointment of Public Officer 52
174 Scale of expenses in respect of persons required to attend before Commissioner etc under section 264 of the Act 52
175 Oath or affirmation for purposes of section 265 52
Schedule 5 Scale of expenses 53
Schedule 9 Designated concession income 54
Part 1 Interpretation 54
Part 2 Items of designated concession income 55
Schedule 10 Listed countries and section 404 countries 62
Part 1 Listed countries 62
Part 2 Section 404 countries 62
Notes 64
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: |
-- |
|
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) |
1 Oct 2010 |
-- |
|
2009 No. 156 |
25 June 2009 (see F2009L02405) |
Rr. 1-3 and Schedule 1: 26 June 2009 |
-- |
|
2009 No. 334 |
27 Nov 2009 (see F2009L04313) |
1 Mar 2010 (see r. 2 and F2009L04314) |
-- |
|
2010 No. 7 |
11 Feb 2010 (see F2010L00323) |
1 July 2009 |
-- |
|
2010 No. 136 |
18 June 2010 (see F2010L01575) |
Rr. 1-3 and Schedule 1: 31 July 2009 |
-- |
|
2011 No. 3 |
14 Feb 2011 (see F2011L00244) |
15 Feb 2011 |
-- |
|
2011 No. 4 |
14 Feb 2011 (see F2011L00247) |
15 Feb 2011 |
-- |
|
2011 No. 36 |
15 Mar 2011 (see F2011L00422) |
17 Dec 2010 |
-- |
|
2011 No. 110 |
20 June 2011 (see F2011L01082) |
21 June 2011 |
-- |
(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; 2010 No. 7; 2011 Nos. 4 and 36 |
|
|
Part 2...................................... |
rep. 2011 No. 36 |
|
|
R. 3.......................................... |
am. 1988 No. 384 |
|
|
|
rep. 2011 No. 36 |
|
|
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; 2010 No. 136 |
|
|
|
rs. 2009 No. 156 |
|
|
|
am. 2011 No. 110 |
|
|
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; 2010 No. 7 |
|
|
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 |
|
|
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...................................... |
rep. 2011 No. 3 |
|
|
Heading to Div. 1 of Part 7. |
ad. 1944 No. 90 |
|
|
|
rep. 2006 No. 216 |
|
|
Div. 1 of Part 7...................... |
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 |
|
|
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 |
|
|
Div. 2 of Part 7...................... |
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 |
|
|
|
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 |
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R. 98D.................................... |
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. 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 |
|
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|
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 |
|
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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 |
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R. 99C.................................... |
ad. 1998 No. 14 |
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am. 2002 No. 302 |
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rep. 2007 No. 89 |
|
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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 |
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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 |
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R. 99H.................................... |
ad. 1998 No. 14 |
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rs. 2002 No. 302 |
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rep. 2007 No. 89 |
|
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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 |
|
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Rr. 99J, 99K........................... |
ad. 1998 No. 14 |
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rep. 2000 No. 72 |
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R. 99L..................................... |
ad. 1998 No. 14 |
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rs. 2002 No. 302 |
|
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|
rep. 2007 No. 89 |
|
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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 |
|
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|
rep. 2000 No. 72 |
|
|
Subdiv. 3B of Div. 2............. |
ad. 1998 No. 14 |
|
|
R. 100A.................................. |
ad. 1998 No. 14 |
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|
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 |
|
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R. 100E.................................. |
ad. 1998 No. 14 |
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|
rep. 2007 No. 89 |
|
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R. 100F................................... |
ad. 1998 No. 14 |
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|
rep. 2002 No. 302 |
|
|
R. 100G.................................. |
ad. 1998 No. 14 |
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|
rep. 2007 No. 89 |
|
|
R. 100H.................................. |
ad. 1998 No. 14 |
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rep. 2007 No. 89 |
|
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R. 100I.................................... |
ad. 1998 No. 14 |
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|
rep. 2007 No. 89 |
|
|
R. 100J................................... |
ad. 1998 No. 14 |
|
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|
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 |
|
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am. 1982 No. 280 |
|
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|
rep. 2000 No. 72 |
|
|
R. 105..................................... |
ad. 1982 No. 128 |
|
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|
am. 1982 No. 280; 1983 No. 213 |
|
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|
rep. 2000 No. 72 |
|
|
R. 106..................................... |
ad. 1982 No. 128 |
|
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|
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 |
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|
|
am. 1982 No. 280 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 110..................................... |
ad. 1982 No. 128 |
|
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|
am. 1982 No. 280; 1983 No. 213 |
|
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|
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 |
|
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|
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 |
|
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|
ad. 1987 No. 120 |
|
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|
rs. 1988 No. 381 |
|
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|
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 |
|
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|
rep. 2000 No. 72 |
|
|
Heading to r. 126................. |
rs. 1998 No. 348 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 126..................................... |
ad. 1983 No. 111 |
|
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|
rep. 2000 No. 72 |
|
|
R. 126A.................................. |
ad. 1998 No. 348 |
|
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|
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
|
|
|
Rr. 142, 143........................... |
ad. 1980 No. 86 |
|
|
|
rep. 2000 No. 72 |
|
|
R. 144..................................... |
ad. 1980 No. 86 |
|
|
|
rep. 1994 No. 195 |
|
|
R. 145..................................... |
ad. 1980 No. 86 |
|
|
|
rs. 1994 No. 462 |
|
|
|
rep. 2000 No. 72 |
|
|
Div. 8 of Part 7...................... |
ad. 1989 No. 80 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 146..................................... |
ad. 1989 No. 80 |
|
|
|
am. Act No. 30, 1995 |
|
|
|
rep. 2006 No. 216 |
|
|
Heading to r. 147................. |
am. 1998 No. 129 |
|
|
|
rep. 2006 No. 216 |
|
|
R. 147..................................... |
ad. 1989 No. 80 |
|
|
|
am. Act No. 30, 1995 |
|
|
|
rep. 2006 No. 216 |
|
|
Note to r. 147........................ |
ad. 1998 No. 129 |
|
|
|
rep. 2006 No. 216 |
|
|
Div. 9 of Part 7...................... |
ad. 1993 No.
370 |
|
|
R. 147A.................................. |
ad. 1993 No. 370 |
|
|
|
rep. 1994 No. 460 |
|
|
Div. 9 of Part 7...................... |
ad. 1994 No.
399 |
|
|
Rr. 147A-147C..................... |
ad. 1994 No. 399 |
|
|
|
rep. 2000 No. 72 |
|
|
Div. 10 of Part 7.................... |
ad. 1994 No.
399 |
|
|
Rr. 147D, 147E..................... |
ad. 1994 No. 399 |
|
|
|
rep. 2000 No. 72 |
|
|
Div. 11 of Part 7.................... |
ad. 1994 No.
399 |
|
|
R. 147F................................... |
ad. 1994 No. 399 |
|
|
|
rep. 2000 No. 72 |
|
|
Div. 11A of Part 7................. |
ad. 1995 No.
316 |
|
|
Rr. 147FA, 147FB................. |
ad. 1995 No. 316 |
|
|
|
rep. 2000 No. 72 |
|
|
Div. 11B of Part 7................. |
ad. 1996 No.
346 |
|
|
Rr. 147FC-147FE................ |
ad. 1996 No. 346 |
|
|
|
rep. 2000 No. 72 |
|
|
Heading to Div. 12 of Part 7............................................. |
rs. 2006 No. 216 |
|
|
|
rep. 2011 No. 3 |
|
|
Div. 12 of Part 7.................... |
ad. 1994 No. 460 |
|
|
|
rep. 2011 No. 3 |
|
|
R. 147G.................................. |
ad. 1994 No. 460 |
|
|
|
rep. 2011 No. 3 |
|
|
Part 8 |
|
|
|
Heading to Part 8................. |
rs. 1997 No. 148 |
|
|
Part 8...................................... |
ad. 1990 No. 192 |
|
|
Division 1 |
|
|
|
Heading to Div. 1 of Part 8. |
ad. 1996 No. 150 |
|
|
R. 148..................................... |
ad. 1990 No. 192 |
|
|
|
am. 1990 No. 468; 1991 No. 158 |
|
|
|
rs. 1992 No. 216 |
|
|
|
am. 1993 No. 91; 1994 No. 127; 1995 Nos. 382 and 447; 1996 No. 150; 1997 No. 148; 2010 No. 136 |
|
|
R. 149..................................... |
ad. 1990 No. 192 |
|
|
|
rs. 1997 No. 148 |
|
|
R. 150..................................... |
ad. 1990 No. 192 |
|
|
|
rep. 1997 No. 148 |
|
|
Division 1A |
|
|
|
Div. 1A of Part 8................... |
ad. 1997 No. 148 |
|
|
R. 150AA................................ |
ad. 1997 No. 148 |
|
|
|
am. Act No. 60, 1999; 2002 No. 45; 2006 No. 167 |
|
|
Heading to r. 150AB............ |
rs. 2009 No. 156 |
|
|
R. 150AB................................ |
ad. 1997 No. 148 |
|
|
|
am. Act No. 60, 1999; 2001 Nos. 81 and 107; 2002 No. 45; 2005 Nos. 161 and 195; 2006 No. 167; 2010 No. 136 |
|
|
R. 150AC............................... |
ad. 1997 No. 148 |
|
|
|
rep. 2002 No. 45 |
|
|
R. 150AD............................... |
ad. 1997 No. 148 |
|
|
|
am. 2009 No. 156 |
|
|
R. 150AE................................ |
ad. 1997 No. 148 |
|
|
|
am. 2001 No. 107; 2002 No. 45 |
|
|
R. 150AF................................ |
ad. 1997 No. 148 |
|
|
|
am. 2002 No. 45 |
|
|
Division 2 |
|
|
|
Heading to Div. 2 of Part 8. |
ad. 1996 No. 150 |
|
|
R. 150A.................................. |
ad. 1996 No. 150 |
|
|
|
am. 1997 No. 148; 2010 No. 136 |
|
|
Heading to r. 151................. |
rs. 2001 No. 107 |
|
|
R. 151..................................... |
ad. 1990 No. 192 |
|
|
|
am. 1992 No. 216; 1993 No. 91; 1994 No. 127; 1997 |
|
|
Division 3 |
|
|
|
Heading to Div. 3 of Part 8. |
ad. 1996 No. 150 |
|
|
R. 152..................................... |
ad. 1990 No. 192 |
|
|
|
am. 1991 No. 158; 1992 No. 216; 1993 No. 91; 1995 |
|
|
|
rs. 1996 No. 345 |
|
|
|
am. 1997 No. 148; 2000 No. 90; 2003 No. 262; 2005 |
|
|
|
rs. 2006 No. 167 |
|
|
Part 8A |
|
|
|
Part 8A................................... |
ad. 1991 No. 20 |
|
|
Division 1 |
|
|
|
Heading to Div. 1 of............. |
ad. 2004 No. 115 |
|
|
R. 152A.................................. |
ad. 1991 No. 20 |
|
|
|
am. 1997 No. 368; 2004 Nos. 115 and 248 |
|
|
Division 2 |
|
|
|
Heading to Div. 2 of............. |
ad. 2004 No. 115 |
|
|
R. 152B.................................. |
ad. 1991 No. 20 |
|
|
|
am. 1997 No. 368 |
|
|
|
rs. 2004 No. 115 |
|
|
R. 152C.................................. |
ad. 1991 No. 20 |
|
|
|
am. 1992 No. 38; 1994 No. 412; 1997 No. 368 |
|
|
|
rs. 2004 Nos. 115 and 248 |
|
|
R. 152D.................................. |
ad. 1991 No. 20 |
|
|
|
am. 1997 No. 368 |
|
|
|
rs. 2004 No. 115 |
|
|
R. 152E.................................. |
ad. 1991 No. 20 |
|
|
|
am. 1997 No. 368 |
|
|
|
rs. 2004 No. 115 |
|
|
R. 152F................................... |
ad. 1991 No. 20 |
|
|
|
am. 1997 No. 368 |
|
|
|
rep. 2004 No. 115 |
|
|
R. 152G.................................. |
ad. 1991 No. 20 |
|
|
|
rep. 2004 No. 115 |
|
|
R. 152H.................................. |
ad. 1991 No. 20 |
|
|
|
am. 1997 No. 368 |
|
|
|
rep. 2004 No. 115 |
|
|
R. 152HA............................... |
ad. 1992 No. 38 |
|
|
|
am. 1997 No. 368 |
|
|
Renumbered r. 152F........ |
2004 No. 115 |
|
|
Heading to r. 152I................ |
am. 1997 No. 368 |
|
|
R. 152I.................................... |
ad. 1991 No. 20 |
|
|
|
am. 1997 No. 368 |
|
|
|
rep. 2004 No. 115 |
|
|
R. 152J................................... |
ad. 1991 No. 20 |
|
|
|
rs. 1997 No. 368 |
|
|
|
rep. 2004 No. 115 |
|
|
R. 152K.................................. |
ad. 1991 No. 20 |
|
|
Renumbered r. 152G....... |
2004 No. 115 |
|
|
Division 3 |
|
|
|
Heading to Div. 3 of............. |
ad. 2004 No.
115 |
|
|
R. 152L................................... |
ad. 1993 No. 216 |
|
|
|
am. 1997 Nos. 176 and 197; 2001 No. 163 |
|
|
Renumbered r. 152H....... |
2004 No. 115 |
|
|
|
rep. 2011 No. 4 |
|
|
R. 152M.................................. |
ad. 1993 No. 216 |
|
|
|
rep. 1997 No. 368 |
|
|
R. 152N.................................. |
ad. 1993 No. 275 |
|
|
Renumbered r. 152I......... |
2004 No. 115 |
|
|
|
rep. 2011 No. 2 |
|
|
R. 152P.................................. |
ad. 1993 No. 275 |
|
|
Renumbered r. 152J........ |
2004 No. 115 |
|
|
|
rep. 2011 No. 2 |
|
|
Part 9...................................... |
ad. 1943 No. 127 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 153..................................... |
ad. 1941 No. 327 |
|
|
|
rep. 1942 No. 339 |
|
|
|
ad. 1943 No. 127 |
|
|
|
am. 1956 No. 96; 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 154..................................... |
ad. 1941 No. 327 |
|
|
|
rep. 1942 No. 339 |
|
|
|
ad. 1943 No. 127 |
|
|
|
am. 1972 No. 48; 1988 No. 384; 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 155..................................... |
ad. 1943 No. 127 |
|
|
|
am. 1972 No. 48; 1988 No. 384 |
|
|
|
rs. 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 156..................................... |
ad. 1988 No. 262 |
|
|
|
am. 1989 No. 250 |
|
|
|
rs. 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 157..................................... |
ad. 1943 No. 127 |
|
|
|
am. 1988 No. 262 |
|
|
|
rep. 2005 No. 117 |
|
|
R. 158..................................... |
ad. 1943 No. 127 |
|
|
|
rs. 1988 No. 262; 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 158A.................................. |
ad. 1997 No. 416 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 159..................................... |
ad. 1943 No. 127 |
|
|
|
am. 1988 No. 262; 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 160..................................... |
ad. 1943 No. 127 |
|
|
|
am. 1988 No. 262; 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 161..................................... |
ad. 1943 No. 127 |
|
|
|
am. 1947 No. 77 |
|
|
|
rs. 1988 No. 262 |
|
|
|
am. 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 162..................................... |
ad. 1943 No. 127 |
|
|
|
rep. 2005 No. 117 |
|
|
R. 163..................................... |
ad. 1947 No. 77 |
|
|
|
am. 1967 No. 126; 1984 No. 408; 1989 No. 123; 2002 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 164..................................... |
ad. 1943 No. 127 |
|
|
|
am. 1988 No. 262; 2002 No. 302; 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 165..................................... |
ad. 1943 No. 127 |
|
|
|
am. 1944 No. 90; 1990 No. 192; 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 166..................................... |
ad. 1943 No. 127 |
|
|
|
am. 1947 No. 77 |
|
|
|
rs. 1988 No. 262 |
|
|
|
am. 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 167..................................... |
ad. 1943 No. 127 |
|
|
|
rs. 1988 No. 262 |
|
|
|
am. 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 168..................................... |
ad. 1943 No. 127 |
|
|
|
am. 1945 No. 85; 1972 No. 48; 1984 No. 416; 1988 |
|
|
|
rep. 2009 No. 334 |
|
|
R. 169..................................... |
ad. 1947 No. 77 |
|
|
|
am. 1989 No. 123; 2005 No. 117 |
|
|
|
rep. 2009 No. 334 |
|
|
Heading to Part 9A.............. |
ad. 2005 No. 33 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 170..................................... |
am. 1988 No. 384; 1991 No. 20; 1997 No. 176 |
|
|
|
rep. 2001 No. 289 |
|
|
|
ad. 2005 No. 33 |
|
|
|
rs. 2005 No. 33 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 170A.................................. |
ad. 2006 No. 366 |
|
|
|
rep. 2007 No. 89 |
|
|
Part 10 |
|
|
|
R. 171..................................... |
am. 1997 No. 176 |
|
|
R. 172..................................... |
am. 1972 No. 48 |
|
|
|
rs. 1984 No. 416 |
|
|
|
am. 1989 No. 123; 1997 No. 176 |
|
|
R. 174..................................... |
am. 1967 No. 126 |
|
|
|
rs. 1972 No. 48; 1984 No. 416 |
|
|
|
am. 1988 No. 384; 1990 No. 192 |
|
|
R. 175..................................... |
ad. 1979 No. 126 |
|
|
R. 176..................................... |
am. 1967 No. 126 |
|
|
|
rs. 1984 No. 408 |
|
|
|
am. Act No. 97, 1988 |
|
|
|
rep. 2002 No. 302 |
|
|
R. 177..................................... |
ad. 1997 No. 191 |
|
|
|
rs. 2002 No. 111 |
|
|
|
rep. 2007 No. 89 |
|
|
R. 178..................................... |
ad. 2002 No. 101 |
|
|
|
rep. 2007 No. 89 |
|
|
Heading to Schedule.......... |
ad. 1990 No. 192 |
|
|
|
rep. 2006 No. 216 |
|
|
Schedule 1............................ |
am. 1943 No. 127; 1944 No. 124; 1951 No. 157; 1958 |
|
|
|
rep. 2011 No. 36 |
|
|
Form 1................................. |
1936 No. 94 |
|
|
|
am. 1984 No. 416 |
|
|
|
rep. 2011 No. 36 |
|
|
Form 2................................. |
1936 No. 94 |
|
|
|
am. 1984 No. 416 |
|
|
|
rep. 2011 No. 36 |
|
|
Form 3................................. |
1936 No. 94 |
|
|
|
rep. 2006 No. 216 |
|
|
Form 4................................. |
1936 No. 94 |
|
|
|
rs. 1984 No. 408 |
|
|
|
rep. 2006 No. 216 |
|
|
Heading to Schedule 2....... |
ad. 1990 No. 192 |
|
|
|
rep. 2006 No. 216 |
|
|
Schedule 2............................ |
am. 1967 No. 126 |
|
|
|
rep. 2006 No. 216 |
|
|
Schedule 2A......................... |
ad. 1994 No. 461 |
|
|
|
rep. 2007 No. 89 |
|
|
Schedule 2B......................... |
ad. 1994 No. 461 |
|
|
|
am. 2002 No. 215 |
|
|
|
rep. 2007 No. 89 |
|
|
Heading to Schedule 3....... |
ad. 1990 No. 192 |
|
|
|
rep. 2006 No. 216 |
|
|
Schedule 3............................ |
ad. 1941 No. 327 |
|
|
|
rs. 1942 No. 339; 1943 No. 80; 1945 Nos. 85 and 192;
1946 No. 135; 1947 Nos. 77 and 173; 1948 No. 115; 1949 |
|
|
|
am. 1958 No. 27 |
|
|
|
rs. 1959 No. 81; 1960 No. 74; 1962 Nos. 15 and 44 |
|
|
|
am. 1963 No. 92 |
|
|
|
rs. 1964 No. 121; 1965 No. 133; 1967 No. 126; 1970 No. 126; 1971 No. 120; 1972 Nos. 50 and 137; 1974 Nos. 193 and 226; 1975 Nos. 101 and 213; 1976 No. 115 |
|
|
|
am. 1976 No. 188 |
|
|
|
rs. 1977 Nos. 77 and 248; 1978 Nos. 85 and 193; 1979 No. 239; 1980 No. 137; 1981 No. 116; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 No. 274; 1986 No. 325; 1987 No. 92 |
|
|
|
am. 1988 No. 383 |
|
|
|
rs. 1989 No. 115 |
|
|
|
am. 1989 No. 115 (as am. by 1989 No. 358) |
|
|
|
rs. 1989 No. 358; 1990 No. 398 |
|
|
|
am. 1993 No. 91 |
|
|
|
rs. 1993 No. 288 |
|
|
|
am. 1995 No. 194 |
|
|
|
rs. 1996 No. 133 |
|
|
|
am. 1997 No. 141; 1998 No. 129 |
|
|
|
rep. 2006 No. 216 |
|
|
Schedule 4............................ |
ad. 1982 No. 128 |
|
|
|
rep. 2006 No. 216 |
|
|
Schedule 5 |
|
|
|
Heading to Schedule 5....... |
ad. 1990 No. 192 |
|
|
Schedule 5............................ |
ad. 1984 No. 416 |
|
|
Schedule 6............................ |
ad. 1989 No. 80 |
|
|
|
am. 1989 No. 124; 1990 No. 192; 1991 No. 121; 1992 No. 129; 1993 No. 65; 1994 No. 96; 1995 No. 58; 1996 No. 38; 1997 No. 68 |
|
|
|
rep. 2006 No. 216 |
|
|
Schedule 9 |
|
|
|
Schedule 9............................ |
ad. 1991 No. 20 |
|
|
|
am. 1997 No. 368 |
|
|
|
rs. 1997 No. 368; 2004 No. 115 |
|
|
Schedule 10 |
|
|
|
Heading to Schedule 10..... |
rs. 2004 Nos. 115 and 248 |
|
|
Schedule 10.......................... |
ad. 1991 No. 20 |
|
|
|
rs. 1997 No. 368 |
|
|
|
am. 2001 No. 100; 2003 No. 372; 2004 No. 248 |
|
|
Schedule 11.......................... |
ad. 1993 No. 216 |
|
|
|
rep. 1997 No. 368 |
|
|
Heading to Schedule 12..... |
rs. 2004 No. 115 |
|
|
|
rep. 2011 No. 4 |
|
|
Schedule 12.......................... |
ad. 1993 No. 275 |
|
|
|
am. 1997 No. 368; 2003 No. 215; 2005 Nos. 32 and
181; |
|
|
|
rep. 2011 No. 4 |
|
|
Heading to Schedule 13..... |
rs. 2004 No. 115 |
|
|
|
rep. 2011 No. 4 |
|
|
Schedule 13.......................... |
ad. 1993 No. 275 |
|
|
|
rep. 2011 No. 4 |
|
|
Schedule 14.......................... |
ad. 1997 No. 191 |
|
|
|
am. 2002 No. 111 |
|
|
|
rep. 2007 No. 89 |
|
Repeal Table
Certain provisions of the Income Tax Regulations 1936, as amended, were repealed either prior to renumbering by the Income Tax Regulations (Amendment) (1990 No. 192) or by that Regulation. The amendment history of the repealed provisions appears in the Table below.
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
||
|
Provision affected |
How affected |
|
|
R. 2......................................... |
am. 1940 No. 289; 1941 No. 327; 1942 No. 339; 1943 No. 127; 1944 No. 90; 1945 No. 169; 1949 No. 25; 1950 Nos. 63 and 101 |
|
|
|
rs. 1956 No. 96 |
|
|
|
am. 1960 No. 44; 1965 No. 187; 1966 No. 156; 1968 No. 1; 1970 No. 168; 1972 No. 48 |
|
|
|
rep. 1974 No. 267 |
|
|
R. 4AD.................................... |
ad. 1952 No. 90 |
|
|
|
am. 1956 No. 34 |
|
|
|
rep. 1956 No. 96 |
|
|
R. 4AB.................................... |
ad. 1947 No. 77 |
|
|
|
rs. 1949 No. 25 |
|
|
|
am. 1950 Nos. 63 and 101 |
|
|
|
rs. 1957 No. 39 |
|
|
|
am. 1957 No. 74; 1960 No. 44; 1962 No. 112; 1963 No. 53; 1966 No. 156; 1972 No. 48 |
|
|
|
rep. 1988 No. 196 |
|
|
R. 4AD.................................... |
ad. 1965 No. 187 |
|
|
|
am. 1967 Nos. 112 and 126 |
|
|
|
rep. 1989 No. 123 |
|
|
R. 4A....................................... |
ad. 1942 No. 553 |
|
|
|
am. 1945 No. 12 |
|
|
|
rs. 1954 No. 11; 1955 No. 23; 1959 No. 25; 1972 No. 48; 1975 No. 89 |
|
|
|
rep. 1984 No. 172 |
|
|
R. 4B....................................... |
ad. 1953 No. 55 |
|
|
|
am. 1967 No. 126 |
|
|
|
rep. 1988 No. 384 |
|
|
R. 6A....................................... |
ad. 1939 No. 6 |
|
|
|
rep. 1939 No. 42 |
|
|
R. 7B....................................... |
ad. 1943 No. 80 |
|
|
|
am. 1943 No. 151 |
|
|
|
rep. 1956 No. 96 |
|
|
R. 8A....................................... |
ad. 1960 No. 44 |
|
|
|
rep. 1968 No. 1 |
|
|
|
ad. 1977 No. 107 |
|
|
|
am. 1978 No. 85 |
|
|
|
rep. 1983 No. 319 |
|
|
R. 11B.................................... |
ad. 1960 No. 44 |
|
|
|
rep. 1968 No. 1 |
|
|
R. 22....................................... |
am. 1960 No. 44 |
|
|
|
rs. 1970 No. 43 |
|
|
|
rep. 1983 No. 79 |
|
|
R. 26A.................................... |
ad. 1963 No. 53 |
|
|
|
rep. 1988 No. 384 |
|
|
R. 33....................................... |
am. 1943 No. 127; 1945 No. 169; 1988 No. 384 |
|
|
|
rep. 1990 No. 152 |
|
|
Heading to Part VIA............. |
rep. 1944 No. 90 |
|
|
Subdiv. A of Div. 2 of.......... |
rep. 1975 No. 213 |
|
|
R. 54AA.................................. |
ad. 1950 No. 101 |
|
|
|
am. 1958 No. 27; 1964 No. 74; 1974 No. 193 |
|
|
|
rep. 1975 No. 213 |
|
|
R. 54AB.................................. |
ad. 1974 No. 267 |
|
|
|
rep. 1975 No. 213 |
|
|
R. 54DAE............................... |
ad. 1975 No. 213 |
|
|
|
am. 1976 No. 115; 1977 No. 77; 1978 Nos. 85 and 193; 1980 No. 137; 1981 No. 116; 1982 No. 267 |
|
|
|
rep. 1988 No. 382 |
|
|
R. 54DAEA............................ |
ad. 1976 No. 115 |
|
|
|
am. 1977 No. 77; 1978 Nos. 85 and 193; 1980 No. 137; 1981 Nos. 116 and 360 |
|
|
|
rep. 1988 No. 382 |
|
|
R. 54DAF............................... |
ad. 1975 No. 213 |
|
|
|
rep. 1988 No. 382 |
|
|
Subdiv. AA of Div. 2 of ....... |
ad. 1974 No.
267 |
|
|
R. 54DI................................... |
ad. 1974 No. 267 |
|
|
|
rep. 1978 No. 193 |
|
|
R. 54E.................................... |
ad. 1941 No. 120 |
|
|
|
am. 1942 No. 339 |
|
|
|
rep. 1944 No. 90 |
|
|
Heading to Div. 3 of Part VI |
rep. 1945 No. 169 |
|
|
R. 54L..................................... |
ad. 1944 No. 90 |
|
|
|
rep. 1947 No. 173 |
|
|
R. 54M.................................... |
ad. 1944 No. 90 |
|
|
|
am. 1945 No. 85 |
|
|
|
rep. 1947 No. 173 |
|
|
Heading to Div. 4 of Part VI |
rep. 1945 No. 169 |
|
|
Rr. 54P, 54Q......................... |
ad. 1944 No. 90 |
|
|
|
am. 1945 No. 169 |
|
|
|
rep. 1947 No. 173 |
|
|
R. 54R.................................... |
ad. 1944 No. 90 |
|
|
|
rep. 1947 No. 173 |
|
|
R. 54S.................................... |
ad. 1944 No. 90 |
|
|
|
am. 1945 No. 169 |
|
|
|
rep. 1947 No. 173 |
|
|
Rr. 54T-54V.......................... |
ad. 1944 No. 90 |
|
|
|
rep. 1947 No. 173 |
|
|
R. 54W................................... |
ad. 1944 No. 90 |
|
|
|
am. 1945 No. 85 |
|
|
|
rep. 1947 No. 173 |
|
|
Rr. 54AA-54AF.................... |
ad. 1944 No. 90 |
|
|
|
rep. 1947 No. 173 |
|
|
Div. 3 of Part VI.................... |
rep. 1950 No. 101 |
|
|
R. 54AG................................. |
ad. 1945 No. 169 |
|
|
|
rep. 1950 No. 101 |
|
|
R. 54AH................................. |
ad. 1946 No. 135 |
|
|
|
rep. 1950 No. 101 |
|
|
R. 54AJ.................................. |
ad. 1947 No. 77 |
|
|
|
rep. 1950 No. 101 |
|
|
R. 54AK.................................. |
ad. 1948 No. 162 |
|
|
|
rep. 1950 No. 101 |
|
|
R. 54AL.................................. |
ad. 1949 No. 50 |
|
|
|
rep. 1950 No. 101 |
|
|
R. 54ZB.................................. |
ad. 1951 No. 157 |
|
|
|
rep. 1956 No. 96 |
|
|
R. 54ZC.................................. |
ad. 1952 No. 102 |
|
|
|
rep. 1956 No. 96 |
|
|
R. 54ZD.................................. |
ad. 1953 No. 88 |
|
|
|
rep. 1956 No. 96 |
|
|
R. 54ZE.................................. |
ad. 1954 No. 112 |
|
|
|
rs. 1965 No. 187; 1970 No. 168; 1971 No. 148 |
|
|
|
am. 1972 No. 50 |
|
|
|
rep. 1988 No. 384 |
|
|
R. 54ZEA............................... |
ad. 1966 No. 156 |
|
|
|
rep. 1970 No. 168 |
|
|
Part VII................................... |
rep. 1984 No. 408 |
|
|
R. 55....................................... |
am. 1972 No. 48 |
|
|
|
rep. 1984 No. 408 |
|
|
Rr. 56-58............................... |
rep. 1984 No. 408 |
|
|
Part VIIA................................. |
ad. 1941 No.
327 |
|
|
Rr. 58A, 58B.......................... |
ad. 1941 No. 327 |
|
|
|
rep. 1942 No. 339 |
|
|
R. 58D.................................... |
ad. 1943 No. 127 |
|
|
|
rep. 1988 No. 262 |
|
|
R. 58FA.................................. |
ad. 1947 No. 77 |
|
|
|
rep. 1988 No. 262 |
|
|
R. 58PA.................................. |
ad. 1947 No. 77 |
|
|
|
am. 1949 No. 25 |
|
|
|
rep. 1988 No. 262 |
|
|
R. 61....................................... |
rep. 1989 No. 123 |
|
|
R. 66....................................... |
ad. 1943 No. 127 |
|
|
|
rs. 1950 No. 101 |
|
|
|
am. 1955 No. 23; 1967 No. 126; 1975 No. 213 |
|
|
|
rep. 1989 No. 123 |
|
|
Heading to The First............ |
rep. 1990 No. 192 |
|
|
Form 3................................. |
1936 No. 94 |
|
|
|
rep. 1984 No. 286 |
|
|
Form 4................................. |
1936 No. 94 |
|
|
|
rs. 1951 No. 157 |
|
|
|
am. 1965 No. 187; 1967 No. 126 |
|
|
|
rep. 1984 No. 286 |
|
|
Form 5................................. |
1936 No. 94 |
|
|
|
rep. 1951 No. 157 |
|
|
Form 6................................. |
1936 No. 94 |
|
|
|
rep. 1958 No. 27 |
|
|
Form 7................................. |
1936 No. 94 |
|
|
|
am. 1943 No. 127; 1944 No. 124 |
|
|
|
rep. 1990 No. 152 |
|
|
Form 10.............................. |
1936 No. 94 |
|
|
|
rs. 1951 No. 157 |
|
|
|
am. 1965 No. 187 |
|
|
|
rep. 1984 No. 408 |
|
|
Form 11.............................. |
1936 No. 94 |
|
|
|
rep. 1984 No. 408 |
|
|
Heading to The Second..... |
rep. 1990 No. 192 |
|
|
Heading to The Third.......... |
rep. 1990 No. 192 |
|
|
The Fourth Schedule.......... |
ad. 1941 No. 327 |
|
|
|
rep. 1942 No. 339 |
|
|
Fourth Schedule.................. |
ad. 1965 No. 187 |
|
|
|
rep. 1967 No. 126 |
|
|
|
ad. 1974 No. 267 |
|
|
|
rep. 1978 No. 193 |
|
|
The Fifth Schedule.............. |
ad. 1966 No. 156 |
|
|
|
rs. 1972 No. 48 |
|
|
|
rep. 1975 No. 89 |
|
|
Sixth Schedule..................... |
ad. 1967 No. 112 |
|
|
|
rep. 1989 No. 123 |
|
|
Heading to Seventh............ |
rep. 1990 No. 192 |
|
Table A Application, saving or transitional provisions
Statutory Rules 1996 No. 346
4 Transitional
4.1 For the purposes of subsection 220AF (2) of the Act,
the specified percentage is 0% if the reportable payment is a payment to which
regulation 147FD of the Income Tax Regulations, as amended by these
Regulations, applies and
is made in the period from 1 March 1997 to 30 June 1997 inclusive.
Statutory Rules 1997 No. 148
2 Application
2.1 The amendments made by these Regulations apply in relation to a year of income ending after 30 June 1996.
Statutory Rules 1997 No. 191
2 Application
2.1 The Income Tax Regulations as amended by these Regulations apply to an assessment to which section 104 of the Taxation Laws Amendment (No. 2) Act 1994 applies.
Statutory Rules 1997 No. 368
Division 4.2 Transitional
10 Phased application of Division 4.1
10.1 The amendments made by Division 4.1 apply to matters dealt with by the Act from the time when amendments made by Schedule 1 of the Taxation Laws Amendment (Foreign Income Measures) Act 1997 apply to those matters.
Statutory Rules 1998 No. 313
4 Application
The amendments made by Schedule 1 apply to:
(a) an annuity that arises under a contract under which the payment of the purchase price was completed on or after 20 September 1998; or
(b) a pension to which the primary beneficiary became entitled, on or after 20 September 1998, under rules that provide that the commencement day is the day when the primary beneficiary became entitled to the benefit.
Statutory Rules 1999 No. 114
4 Application
The amendments made by these regulations apply to group certificates issued for a period beginning on or after 1 July 1999.
Statutory Rules 2000 No. 72
4 Transitional
(1) The amendments of the Income Tax Regulations 1936 made by items [12] to [22], [24] to [27], [29] and [30] of Schedule 1 do not apply in relation to a payment made before 1 July 2000.
(2) Despite the amendments of the Income Tax Regulations 1936 made by item [12] of Schedule 1, a declaration mentioned in regulation 85, 86, 86A, 88 or 88A of those Regulations (as in force immediately before 1 July 2000) that had effect at that time continues to have effect as if it were a declaration given under subsection 15-50 (1) of Schedule 1 to the Taxation Administration Act 1953 on 1 July 2000.
Statutory Rules 2000 No. 90
4 Application
The amendments made by these Regulations apply in relation to a year of income ending after 30 June 2000.
Statutory Rules 2003 No. 262
4 Application
The amendments made by these Regulations apply in relation to a year of income ending after 30 June 2003.
Statutory Rules 2004 No. 115
4 Transitional
The amendments made by Schedules 1 and 2 apply in relation to:
(a) accounting periods; and
(b) statutory accounting periods; and
(c) years of income;
commencing on or after 1 July 2004.
Select Legislative Instrument 2005 No. 161
4 Transitional
The amendments made by Schedule 1 apply in relation to assessments of income for the income year 2005-2006 and later income years.
Select Legislative Instrument 2005 No. 195
4 Transitional
The amendment made by Schedule 1 applies in relation to assessments of income for the income year 2005-2006 and later income years.
Select Legislative Instrument 2007 No. 89
3 Amendment of Income Tax Regulations 1936
(1) Schedule 1 amends the Income Tax Regulations 1936.
(2) The amendments made by Schedule 1 apply in relation to an income year that starts on or after 1 July 2007.
Select Legislative Instrument 2007 No. 176
4 Transitional
The amendment made by Schedule 1 applies in relation to assessments for the 2007-2008 income year and later income years.
Select Legislative Instrument 2008 No. 141
4 Application
These Regulations apply to amounts withheld from fund payments made in relation to the first income year starting on or after the first 1 July after the commencement of these Regulations, and later income years.
Renumbering Table
This Table shows new part and regulation numbers of the Income Tax Regulations 1936 after renumbering by the Income Tax Regulations (Amendment) (1990 No. 192).
Note This Table does not form part of the Income Tax Regulations 1936 and is printed for convenience of reference only.
|
Old |
New |
|
Part I |
Part 1 |
|
Regulation |
Regulation |
|
1 |
1 |
|
3 |
2 |
|
Part II |
Part 2 |
|
Regulation |
Regulation |
|
4 |
3 |
|
Part III |
Part 3 |
|
Regulation |
Regulation |
|
4AA |
4 |
|
4AAA |
5 |
|
4AC |
6 |
|
4ACA |
7 |
|
4ADA |
8 |
|
4AE |
9 |
|
5 |
10 |
|
6 |
11 |
|
7 |
12 |
|
7A |
13 |
|
8 |
14 |
|
Part IV |
Part 4 |
|
Regulation |
Regulation |
|
9 |
15 |
|
10 |
16 |
|
11 |
17 |
|
11A |
18 |
|
12 |
19 |
|
13 |
20 |
|
14 |
21 |
|
Regulation |
Regulation |
|
15 |
22 |
|
16 |
23 |
|
17 |
24 |
|
18 |
25 |
|
19 |
26 |
|
20 |
27 |
|
21 |
28 |
|
22A |
29 |
|
22B |
30 |
|
22C |
31 |
|
23 |
32 |
|
24 |
33 |
|
25 |
34 |
|
26 |
35 |
|
27 |
36 |
|
28 |
37 |
|
29 |
38 |
|
30 |
39 |
|
31 |
40 |
|
32 |
41 |
|
33A |
42 |
|
Part V |
Part 5 |
|
Regulation |
Regulation |
|
34A |
43 |
|
34 |
44 |
|
35 |
45 |
|
36 |
46 |
|
37 |
47 |
|
Regulation |
Regulation |
|
38 |
48 |
|
39 |
49 |
|
40 |
50 |
|
41 |
51 |
|
42 |
52 |
|
43 |
53 |
|
Part VA |
Part 6 |
|
Regulation |
Regulation |
|
43A |
54 |
|
43B |
55 |
|
43C |
56 |
|
43D |
57 |
|
Part VI |
Part 7 |
|
Division 1 |
Division 1 |
|
Regulation |
Regulation |
|
44 |
58 |
|
45 |
59 |
|
46 |
60 |
|
47 |
61 |
|
48 |
62 |
|
49 |
63 |
|
50 |
64 |
|
51 |
65 |
|
52 |
66 |
|
53 |
67 |
|
54 |
68 |
|
Division 2 |
Division 2 |
|
Subdivision AAAA |
Subdivision 1 |
|
Regulation |
Regulation |
|
54AA |
69 |
|
Subdivision A |
Subdivision 2 |
|
Regulation |
Regulation |
|
54A |
70 |
|
54AB |
71 |
|
54B |
72 |
|
54BA |
73 |
|
54C |
74 |
|
Regulation |
Regulation |
|
54CA |
75 |
|
54CB |
76 |
|
54D |
77 |
|
54DA |
78 |
|
54DAA |
79 |
|
54DAAA |
80 |
|
54DAAB |
81 |
|
54DAAC |
82 |
|
54DAAD |
83 |
|
54DAB |
84 |
|
54DAC |
85 |
|
54DACA |
86 |
|
54DACB |
87 |
|
54DACC |
88 |
|
54DAD |
89 |
|
54DAG |
90 |
|
54DAH |
91 |
|
54DAJ |
92 |
|
54DAK |
93 |
|
54DAL |
94 |
|
54DAM |
95 |
|
54DAN |
96 |
|
Subdivision AAA |
Subdivision 3 |
|
Regulation |
Regulation |
|
54DAO |
97 |
|
54DAP |
98 |
|
54DAQ |
99 |
|
54DAR |
100 |
|
Subdivision AA |
Subdivision 4 |
|
Regulation |
Regulation |
|
54DB |
101 |
|
54DBA |
102 |
|
54DC |
103 |
|
54DD |
104 |
|
54DE |
105 |
|
54DF |
106 |
|
54DG |
107 |
|
Regulation |
Regulation |
|
54DH |
108 |
|
54DJ |
109 |
|
54DK |
110 |
|
54DKA |
111 |
|
54DKB |
112 |
|
54DL |
113 |
|
Subdivision B |
Subdivision 5 |
|
Regulation |
Regulation |
|
54E |
114 |
|
54F |
115 |
|
54G |
116 |
|
54H |
117 |
|
54J |
118 |
|
54K |
119 |
|
54N |
120 |
|
Subdivision C |
Subdivision 6 |
|
Regulation |
Regulation |
|
54X |
121 |
|
54Y |
122 |
|
54Z |
123 |
|
Division 3 |
Division 3 |
|
Regulation |
Regulation |
|
54ZA |
124 |
|
Division 3A |
Division 4 |
|
Regulation |
Regulation |
|
54ZEA |
125 |
|
54ZEB |
126 |
|
54ZEC |
127 |
|
54ZED |
128 |
|
54ZEF |
129 |
|
54ZEG |
130 |
|
54ZEH |
131 |
|
54ZEJ |
132 |
|
Division 3B |
Division 5 |
|
Regulation |
Regulation |
|
54ZEK |
133 |
|
54ZEL |
134 |
|
Division 4 |
Division 6 |
|
Regulation |
Regulation |
|
54ZF |
135 |
|
54ZG |
136 |
|
54ZGA |
137 |
|
54ZH |
138 |
|
54ZI |
139 |
|
54ZJ |
140 |
|
54ZK |
141 |
|
Division 5 |
Division 7 |
|
Regulation |
Regulation |
|
54ZL |
142 |
|
54ZM |
143 |
|
54ZN |
144 |
|
54ZP |
145 |
|
Division 6 |
Division 8 |
|
Regulation |
Regulation |
|
55 |
146 |
|
56 |
147 |
|
Part VII |
Part 8 |
|
Regulation |
Regulation |
|
57 |
148 |
|
58 |
149 |
|
58AA |
150 |
|
58AB |
151 |
|
58AC |
152 |
|
Part VIIA |
Part 9 |
|
Regulation |
Regulation |
|
58A |
153 |
|
58B |
154 |
|
58C |
155 |
|
58CA |
156 |
|
58F |
157 |
|
58G |
158 |
|
58H |
159 |
|
58J |
160 |
|
58K |
161 |
|
58L |
162 |
|
Regulation |
Regulation |
|
58LA |
163 |
|
58M |
164 |
|
58N |
165 |
|
58P |
166 |
|
58Q |
167 |
|
58R |
168 |
|
58S |
169 |
|
Part VIII |
Part 10 |
|
Regulation |
Regulation |
|
59 |
170 |
|
60 |
171 |
|
62 |
172 |
|
63 |
173 |
|
Regulation |
Regulation |
|
64 |
174 |
|
64A |
175 |
|
65 |
176 |
|
Schedule 1 |
Schedule 1 |
|
Form 1 |
Form 1 |
|
Form 2 |
Form 2 |
|
Form 8 |
Form 3 |
|
Form 9 |
Form 4 |
|
Schedule 2 |
Schedule 2 |
|
Schedule 3 |
Schedule 3 |
|
Schedule 4 |
Schedule 4 |
|
Schedule 7 |
Schedule 5 |
|
Schedule 8 |
Schedule 6 |