Commonwealth Consolidated Regulations

INCOME TAX REGULATIONS 1936 - REG 35

                In this Part, unless the contrary intention appears:

                (a)    a reference to the Act includes a reference to the Income Tax Assessment Act 1997 ; and

               (b)    a reference to these Regulations includes a reference to Regulations made under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 .