Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 1976 - REG 17

                For the purposes of sub‑subparagraph 16 (2) (a) (i) (B) of the Act, each of the following provisions is prescribed:

                (a)    subsection 264 (3) of the Income Tax Assessment Act 1936 ;

               (b)    subsection 14I (3) of the Taxation Administration Act 1953 ;

                (c)    subregulation 168 (4) of the Income Tax Regulations 1936 .