Commonwealth Numbered Regulations

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INCOME TAX AMENDMENT REGULATIONS 2005 (NO. 2) (SLI NO 33 OF 2005)

- Registered on FRLII: 14 March 2005 10:49:05 AM
- Department:Treasury
- Description:The regulations specify that an allocated pension and market linked pension, within the meaning of the Superannuation Industry (Supervision) Regulations 1994, are prescribed pensions for the purposes of section 273A of the Income Tax Assessment Act 1936.

TABLE OF PROVISIONS

   1.      Name of Regulations  
   2.      Commencement  
   3.      Amendment of Income Tax Regulations 1936  
           SCHEDULE 1 Amendment taken to have commenced on 1 July 2004
           SCHEDULE 2 Amendment taken to have commenced on 20 September 2004

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