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INCOME TAX AMENDMENT REGULATIONS 2006 (NO. 5) (SLI NO 366 OF 2006)

- Registered on FRLII: 14 December 2006
- Department:Treasury
- Description:These Regulations amend the Income Tax Regulations 1936 to prescribe the manner in which a trustee of a superannuation fund is to work out the amount of pre-1 July 1988 funding credits that can be used to reduce the superannuation fund's assessable income in a year of income.

TABLE OF PROVISIONS

   1.      Name of Regulations  
   2.      Commencement  
   3.      Amendment of Income Tax Regulations 1936  
           SCHEDULE 1 Amendment

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