Commonwealth Consolidated Regulations

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INCOME TAX REGULATIONS 1936 - REG 54

Interpretation

                In this Part:

"investment body" means an investment body as defined in section 202D of the Act.

"investment reference number" , in relation to an investment of a kind mentioned in section 202D of the Act, means the number used by the investment body in its records for the purpose of identifying the investments of investors.

"investor" means an investor as defined in section 202D of the Act.

"phasing-in period" means the phasing-in period mentioned in section 202DA of the Act.

"quarter" means a period of 3 months commencing on 1 January, 1 April, 1 July or 1 October.



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