Commonwealth Numbered Regulations

1992 No. 38 INCOME TAX REGULATIONS (AMENDMENT) - REG 5

  5.1   The amendments made by subregulations 3.1, 3.2 and 3.4 apply as
follows:

   (a)  for the purposes of section 23AH of the Income Tax Assessment Act
        1936, the amendments apply in respect of the year of income of the
        taxpayer that commences on or after 1 March 1992;

   (b)  for the purposes of Division 6AAA of Part III of that Act, the
        amendments apply in respect of the year of income of a non-resident
        trust estate of a kind referred to in that Division that commences on
        or after 1 March 1992;

   (c)  for the purposes of Division 6 of Part X of that Act, the amendments
        apply in respect of an accounting period of a company of a kind
        referred to in that Division that commences on or after 1 March 1992;

   (d)  for the purposes of Division 7 of Part X of that Act, the amendments
        apply in respect of a statutory accounting period of a company of a
        kind referred to in that Division that commences on or after 1 March
        1992;

   (e)  for the purposes of the other provisions of that Act, the amendments
        apply on and from 1 March 1992.