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INCOME TAX ASSESSMENT AMENDMENT REGULATIONS 2005 (NO. 3) (SLI NO 102 OF 2005)

- Registered on FRLII: 26 May 2005 11:13:14 AM
- Department:Treasury
- Description:Regulations to clarify that certain redeemable preference shares are not precluded from being 'debt interests'.

TABLE OF PROVISIONS

   1.      Name of Regulations  
   2.      Commencement  
   3.      Amendment of Income Tax Assessment Regulations 1997  
   4.      Application of amendment  
           SCHEDULE 1 Amendment taken to have commenced on 1 July 2001
           SCHEDULE 2 Amendments commencing on day after registration

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