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INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 No. 275 - REG 3

Excluded STBs (Act, section 24AT) 
3. For the purposes of paragraph (a) of the definition of "excluded STB" in
section 24AT of the Income Tax Assessment Act 1936:

   (a)  an STB specified in Schedule 1 is an excluded STB in relation to the
        1994-95 financial year; and

   (b)  an STB specified in Schedule 2 is an excluded STB in relation to the
        1995-96 and 1996-97 financial years.

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