Income Tax Regulations 1936 (Cth)

Income Tax Regulations 1936

Statutory Rules No. 94, 1936

made under the

Income Tax Assessment Act 1936

Compilation No. 95

Compilation date: 1 July 2015

Includes amendments up to:SLI No. 79, 2015

Registered: 22 July 2015

This compilation includes commenced amendments made by SLI No. 39, 2015.

About this compilation

This compilation

This is a compilation of the Income Tax Regulations 1936 that shows the text of the law as amended and in force on 1 July 2015 (the compilation date).

This compilation was prepared on 21 July 2015.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1Preliminary 1Name of regulations

These Regulations are the Income Tax Regulations 1936.

2Definitions

In these Regulations:
Act means the Income Tax Assessment Act 1936.
ESS interest has the meaning given by subsection 83A‑10(1) of the Income Tax Assessment Act 1997.

Part 3Liability to taxation 6Prescribed class of persons (Act, subsection 23AB(2))

For subsection 23AB(2) of the Act, members of the Australian Federal Police who are members of the force, created by the United Nations, for keeping peace in Cyprus are a prescribed class of persons.

7ADeclaration of eligible duty

For subsection 23AD(2) and subparagraph 23AD(3)(b)(iii) of the Act, duty with an organisation specified in an item of the following table is eligible duty if:
(a)
the duty is in an area specified in the item; and
(b)
the duty occurs:
(i)
after the day specified in column 3 of the item; and
(ii)
before the day (if any) specified in column 4 of the item.

Eligible duty
Column 1	Column 2	Column 3	Column 4
Item	Organisation	Area	After the day	Before the day
1	Australian Defence Force on Operation Accordion	The land area, territorial waters, airspace and superjacent airspace of the following countries: (a) the Kingdom of Bahrain; (b) the State of Qatar; (c) the United Arab Emirates.	30 June 2014	1 July 2016
2	Australian Defence Force on Operation Augury	The land area, territorial waters, airspace and superjacent airspace of the Hashemite Kingdom of Jordan.	3 July 2014
3	Australian Defence Force on Operation Highroad	The land area, territorial waters, airspace and superjacent airspace of Afghanistan.	31 December 2014	1 July 2016
4	Australian Defence Force on Operation Manitou	The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of: (a) the Arabian Sea north of latitude 11°00′00″S and west of longitude 68°00′00″E; and (b) the Gulf of Aden; and (c) the Gulf of Oman; and (d) the Persian Gulf; and (e) the Red Sea; and (f) the Strait of Hormuz.	30 June 2014	1 July 2016
5	Australian Defence Force on Operation Okra	The following areas: (a) the land area, territorial waters, airspace and superjacent airspace of the following countries: (i) Albania; (ii) Bosnia and Herzegovina; (iii) Bulgaria; (iv) Croatia; (v) Cyprus; (vi) Czech Republic; (vii) Estonia; (viii) Hungary; (ix) Iraq; (x) Kuwait; (xi) Montenegro; (xii) Poland; (xiii) Romania (xiv) the Hashemite Kingdom of Jordan; (xv) the Kingdom of Bahrain; (xvi) the State of Qatar; (xvii) the United Arab Emirates; (b) the waters and superjacent airspace of the Persian Gulf.	8 August 2014	1 July 2016
6	United Nations—Assistance Mission in Afghanistan (Operation Palate II)	The land area, territorial waters, airspace and superjacent airspace of Afghanistan.	26 June 2005	1 January 2016

9Prescribed Life Tables – subsection 27H(4) of the Act

For the purposes of the definition of life expectation factor in subsection 27H(4) of the Act, the following Australian Life Tables published by the Australian Government Actuary are prescribed:
(a)
for an annuity first commencing to be payable before 1 September 1988—the Australian Life Tables 1975–1977;
(b)
for an annuity first commencing to be payable on or after 1 September 1988 but before 1 May 1993—the Australian Life Tables 1980–1982;
(c)
for an annuity first commencing to be payable on or after 1 May 1993 but before 1 July 1993—the Australian Life Tables 1985–1987;
(d)
for an annuity first commencing to be payable on or after 1 July 1993—the Australian Life Tables that are most recently published before the year in which the annuity first commences to be payable.

12Excluded car parking facilities

(1)
For the purposes of paragraph 51AGA(1)(e) of the Act, the provision of car parking facilities for a car during a period referred to in section 51AGA of the Act is taken to be excluded from that section if:
- (a)
  the facilities are provided to an employee who:
  - (i)
    is entitled under the law of a State or Territory to the use of a disabled persons’ car parking space; and
  - (ii)
    is the driver of, or is a passenger in, the car; and
- (b)
  a valid disabled persons’ car parking permit is displayed on the car.
(2)
In this regulation:
disabled persons’ car parking space means a car parking space:
- (a)
  in a public car parking area; and
- (b)
  designated for the exclusive use of disabled persons.
disabled persons’ car parking permit means a permit, label or other document:
- (a)
  issued by the appropriate authority in a State or Territory; and
- (b)
  authorising the parking of a car in a disabled persons’ car parking space.

Part 4Returns and assessments 20Amendment of assessments for an income year

For a provision of subsection 170(1) of the Act mentioned in an item of the table, the circumstances set out in the item are prescribed.
Note: If a circumstance in an item of the table exists, the Commissioner of Taxation may amend an assessment of the taxpayer within 4 years after the day on which the Commissioner gives notice of the assessment to the taxpayer, unless a longer amendment period applies to the taxpayer.

Item	Provision	Circumstance
1	Paragraph (f) of item 1 of the table in subsection 170(1) Paragraph (e) of item 2 of the table in subsection 170(1) Paragraph (d) of item 3 of the table in subsection 170(1)	All of the following exist: (a) there has been a transaction involving associates (within the meaning of section 318 of the Act), that has income tax consequences, in the year of income mentioned in the item; (b) the parties were not dealing with each other at arm’s length in relation to the transaction; (c) the period during which the Commissioner may amend an assessment in relation to one of the parties is at least 4 years.
2	Paragraph (f) of item 1 of the table in subsection 170(1) Paragraph (e) of item 2 of the table in subsection 170(1) Paragraph (d) of item 3 of the table in subsection 170(1)	All of the following exist: (a) a private company is taken to have paid a dividend to an entity, as described in section 109C, 109D, 109E or 109F of the Act, in the year of income mentioned in the item; (b) the entity is: (i) a shareholder of the company; or (ii) an associate of a shareholder of the company; or (iii) a former shareholder of the company; or (iv) an associate of a former shareholder of the company; (c) the period during which the Commissioner may amend an assessment in relation to the company is at least 4 years.
3	Paragraph (f) of item 1 of the table in subsection 170(1) Paragraph (d) of item 3 of the table in subsection 170(1)	All of the following exist: (a) the effect of section 109XB of the Act is that an amount is included as a dividend in the assessable income of a taxpayer as described in subsection 109XA(1), (2) or (3) of the Act in the year of income mentioned in the item; (b) the matter involves a taxpayer who is: (i) a shareholder of a company; or (ii) an associate of a shareholder of a company; (c) the period during which the Commissioner may amend an assessment in relation to both the trust and the company is at least 4 years.
4	Paragraph (f) of item 1 of the table in subsection 170(1) Paragraph (e) of item 2 of the table in subsection 170(1) Paragraph (d) of item 3 of the table in subsection 170(1)	All of the following exist in the year of income mentioned in the item: (a) a taxpayer has acquired an ESS interest; (b) subsection 83A‑35(5) of the Income Tax Assessment Act 1997 (integrity rule about share trading and investment companies) did not apply to the ESS interest; (c) the entity that provided the ESS interest to the taxpayer is not a small business entity in relation to which item 2 or 3 of the table in subsection 170(1) of the Act applies.
5	Paragraph (f) of item 1 of the table in subsection 170(1) Paragraph (e) of item 2 of the table in subsection 170(1) Paragraph (d) of item 3 of the table in subsection 170(1)	Both of the following exist in the year of income mentioned in the item: (a) the taxpayer has not identified income (ordinary or statutory) from one or more foreign transactions for the purposes of, or in the course of, an assessment; (b) the income has not been received from a resident investment vehicle within the meaning of the Income Tax Assessment Act 1997.
6	Paragraph (f) of item 1 of the table in subsection 170(1) Paragraph (e) of item 2 of the table in subsection 170(1) Paragraph (d) of item 3 of the table in subsection 170(1)	Both of the following exist in the year of income mentioned in the item: (a) subsection 345(5) of the Act (transfer under a scheme) may be applicable to the taxpayer; (b) not all of the relevant information regarding the application of that subsection can be obtained from a resident investment vehicle within the meaning of the Income Tax Assessment Act 1997.
7	Paragraph (f) of item 1 of the table in subsection 170(1)	Both of the following exist in the year of income mentioned in the item: (a) paragraph 448(1A)(f) of the Act (provision of services under a scheme) may be applicable to the taxpayer;
Paragraph (e) of item 2 of the table in subsection 170(1) Paragraph (d) of item 3 of the table in subsection 170(1)	(b) not all of the relevant information regarding the application of that paragraph can be obtained from a resident investment vehicle within the meaning of the Income Tax Assessment Act 1997.
8	Paragraph (f) of item 1 of the table in subsection 170(1) Paragraph (e) of item 2 of the table in subsection 170(1) Paragraph (d) of item 3 of the table in subsection 170(1)	Any of the following provisions applies in relation to the taxpayer in the year of income mentioned in the item: (a) section 45A of the Act (streaming of dividends and capital benefits); (b) section 45B of the Act (schemes to provide certain benefits); (c) subsection 102AE(7) of the Act (excluded income for minors); (d) section 177E of the Act (stripping of company profits); (e) section 177EA of the Act (franking debit creation and franking credit cancellation schemes); (f) Division 270 of Schedule 2F to the Act (scheme to take advantage of deductions);
(g) subsection 26‑50(7) of the Income Tax Assessment Act 1997 (expenses for a leisure facility or boat); (h) any of sections 165‑180 to 165‑205 (rules affecting the operation of tests for changing ownership of a company), and Division 175 (use of a company’s tax losses or deductions to avoid income tax), of the Income Tax Assessment Act 1997; (i) Subdivision 207‑F of the Income Tax Assessment Act 1997 (cancellation of gross‑up or tax offset where the imputation system has been manipulated).
9	Paragraph (f) of item 1 of the table in subsection 170(1)	The making of an election under paragraph 96‑7(1)(a) or (b) in Schedule 1 to the Taxation Administration Act 1953 in relation to an excess non‑concessional contributions determination for a financial year that corresponds to the year of income mentioned in the item.

Part 8Rebate for low income aged persons and pensioners and rebate in respect of certain benefitsDivision 1General148Interpretation

In this Part:
lowest marginal tax rate, in relation to a year of income, means the rate that is:
(a)
the lowest rate specified in the table in Part 1 of Schedule 7 to the Income Tax Rates Act 1986, in the application of the table to that year of income; and
(b)
expressed as a decimal fraction.
rebatable benefit has the same meaning as in subsection 160AAA(1) of the Act.
tax‑free threshold, in relation to a year of income, has the meaning given by subsection 3(1) of the Income Tax Rates Act 1986.

149Amount of rebate of tax

(1)
For sections 160AAAA and 160AAAB of the Act, the amount of an entitlement to a rebate of tax is ascertained in accordance with Division 1A of this Part.
(2)
For section 160AAA of the Act, the amount of an entitlement to a rebate of tax is ascertained in accordance with Division 3 of this Part.

Division 1ARebate under sections 160AAAA and 160AAAB of the Act150AADefinitions

In this Division:
rebate threshold has the meaning given by subregulations 150AB(3) and (3A).
relevant income‑recipient means the beneficiary of a trust, if the trustee in relation to the trust:
(a)
is the taxpayer; and
(b)
is liable to be assessed under section 98 of the Act in respect of the beneficiary’s share of the net income of the trust estate.

150ABEligibility – amount of rebate income

(1)
For subsection 160AAAA(3) or 160AAAB(3) of the Act, the amount mentioned is:
(2)
A taxpayer’s rebate amount for a year of income is the amount in the relevant item in the following table:

Item	Class of person	Rebate amount
1	Single person	$2 230
2	Member of a couple	$1 602
3	Member of an illness‑separated couple	$2 040

(2B)
If, in a year of income, more than one item in the table in subregulation (2) applies to a taxpayer, the taxpayer’s rebate amount is the amount that gives the taxpayer the greatest rebate entitlement.
(3)
If subregulation (3A) does not apply, a taxpayer’s rebate threshold for a year of income is the amount calculated using the formula:

where:
D is the tax‑free threshold.
E is the maximum amount of rebate allowable under section 159N of the Act.
F is the taxpayer’s rebate amount for the year of income.
Note: The rebate amount is worked out in accordance with subregulations (2) and (2B), but may then be affected by regulation 150AE or 150AF.
C is the lowest marginal tax rate.
Note: For lowest marginal tax rate and tax‑free threshold— see regulation 148.
(3A)
If the taxpayer’s rebate threshold, if it were calculated using the formula in subregulation (3), would be an amount that is greater than the amount at which the rebate of tax under section 159N of the Act is reduced, the taxpayer’s rebate threshold for a year of income is the amount calculated using the formula:

where:
C is the lowest marginal tax rate.
D is the tax‑free threshold.
E is the maximum amount of rebate allowable under section 159N of the Act.
F is the taxpayer’s rebate amount for the year of income.
Note: The rebate amount is worked out in accordance with subregulations (2) and (2B), but may then be affected by regulation 150AE or 150AF.
G is the amount at which the rebate of tax under section 159N of the Act is reduced.
H is the rate at which the rebate of tax under subsection 159N(2) of the Act is reduced, expressed as a decimal fraction.
I is the second lowest marginal tax rate, expressed as a decimal fraction.
Note: For lowest marginal tax rate and tax‑free threshold— see regulation 148.
(4)
If an amount worked out under subregulation (1), (2), (3) or (3A) is not an amount of whole dollars, the amount must be rounded up to the nearest whole dollar.
(5)
In this regulation:
illness separated couple has the same meaning as in subsection 4(7) of the Social Security Act 1991.
member of a couple has the same meaning as in:
- (a)
  the Social Security Act 1991; or
- (b)
  the Veteran’s Entitlements Act 1986.
single person means a person who, at any time in the year of income, is not the spouse of another person.

150ADRebate for low income aged persons and pensioners

Subject to regulations 150AE and 150AF, a taxpayer who, under section 160AAAA or 160AAAB of the Act, is eligible, in a year of income, for a rebate of tax is entitled, in respect of income, or trust income, of the year of income, to a rebate of tax amounting to:
(a)
if the relevant income‑recipient’s rebate income of the year of income does not exceed his or her rebate threshold—the taxpayer’s rebate amount; or
(b)
if the relevant income‑recipient’s rebate income of the year of income exceeds his or her rebate threshold—the taxpayer’s rebate amount, reduced by 12.5 cents for each $1 of the amount of the excess.

150AETransfer of unused rebate from taxpayer other than trustee

(1)
Regulation 150AD is affected by subregulation (2) if, in relation to a year of income:
- (a)
  a taxpayer (TP1) is entitled to a rebate of tax under section 160AAAA of the Act; and
- (aa)
  a person (TP2) who is, at any time in that year of income, TP1’s spouse, is entitled to a rebate of tax under section 160AAAA of the Act; and
- (b)
  TP1’s rebate amount for the year of income, worked out under this regulation, exceeds the tax payable by TP1 in respect of income of that year (disregarding any credits or rebates); and
- (c)
  the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAA of the Act for the year of income is less than TP2’s rebate amount for that year.
(2)
In the circumstances mentioned in subregulation (1):
- (a)
  TP1’s rebate amount for the year of income is the amount ascertained under subregulation 150AB(2) reduced by the amount of the excess rebate amount mentioned in paragraph (1)(b); and
- (b)
  TP2’s rebate amount for the year of income is the amount ascertained under subregulation 150AB(2) increased by the amount of excess rebate ascertained under subregulation (11).
(3)Regulation 150AD is affected by subregulation (4) if, in relation to a year of income:
- (a)
  a taxpayer (TP1) is, under section 160AAAA of the Act, entitled to a rebate of tax; and
- (b)
  TP1 is, at any time in that year of income, the spouse of a person who is a relevant income‑recipient in relation to a taxpayer (TP2) who is entitled under section 160AAAB to a rebate of tax; and
- (c)
  TP1’s rebate amount for the year of income worked out under this regulation exceeds the tax payable by TP1 in respect of income of that year (disregarding any credits or rebates); and
- (d)
  the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAB for the year of income in relation to TP1’s spouse is less than TP2’s rebate amount for that year in relation to TP1’s spouse.
(4)
In the circumstances mentioned in subregulation (3), the rebate amount for the year of income is:
- (a)
  for TP1—the amount ascertained under subregulation 150AB(2) or 151(3) reduced by the amount of the excess rebate amount mentioned in paragraph (3)(c); and
- (b)
  for TP2—the amount ascertained under subregulation 150AB(2) increased by the amount of the excess rebate amount ascertained under subregulation (11).
(7)
This regulation applies whether TP1 is, or is not, the same person as TP2.

(8)
For this regulation, if:
- (a)
  TP1 received, at any time in the year of income, a pension under:
  - (i)
    Part 2.3, 2.4 or 2.5 of the Social Security Act 1991; or
  - (ii)
    Division 4 or 5 of Part III of the Veterans’ Entitlements Act 1986; and
- (b)
  the pension payments were exempt payments under Subdivision 52‑A or 52‑B of the Income Tax Assessment Act 1997;
the amount of TP1’s assessable income of that year is to be calculated as if that pension were assessable income.
(11)
In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income for the year is $6 000 or less, the amount of excess rebate is the excess rebate amount mentioned in paragraph (1)(b).
(12)
In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income for the year is greater than $6 000, and each rate of tax payable by TP1 is a rate set out in Part I of Schedule 7 to the Income Tax Rates Act 1986:
- (a)
  the amount of excess rebate is calculated using the formula:
where:
A is TP1’s rebate amount for the year of income, worked out under this regulation.
B is TP1’s taxable income for the year; but
- (b)
  if the amount calculated in paragraph (a) is less than zero, the amount of excess rebate is zero.
(13)
In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income for the year is greater than $6 000, and each rate of tax payable by TP1 is a rate set out in Part II of Schedule 7 to the Income Tax Rates Act 1986, the amount of excess rebate is the excess rebate amount mentioned in paragraph (1)(b).

150AFTransfer of unused rebate from taxpayer who is trustee

(1)
Regulation 150AD is affected by subregulation (2) if, in relation to a year of income:
- (a)
  a taxpayer (TP1) is entitled to a rebate under section 160AAAB of the Act; and
- (b)
  the relevant income‑recipient in relation to that rebate is, at any time in that year of income, the spouse of a taxpayer (TP2) who is entitled to a rebate of tax under section 160AAAA of the Act; and
- (c)
  TP1’s rebate amount in relation to the relevant income‑ recipient mentioned in paragraph (b) exceeds the tax payable by TP1 in relation to that relevant income‑ recipient for income of that year (disregarding any credits or rebates); and
- (d)
  the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAA of the Act for the year of income is less than TP2’s rebate amount for that year.
(2)
In the circumstances mentioned in subregulation (1), the rebate amount for the year of income is:
- (a)
  for TP1—the amount ascertained under subregulation 150AB(2) reduced by the amount of the excess rebate amount mentioned in paragraph (1)(c); and
- (b)
  for TP2—the amount ascertained under subregulation 150AB(2) increased by the amount of the excess rebate amount ascertained under subregulation (8) or (9).
(3)
Regulation 150AD is affected by subregulation (4) if, in relation to a year of income:
- (a)
  a taxpayer (TP1) is entitled to a rebate under section 160AAAB of the Act; and
- (b)
  the relevant income‑recipient in relation to TP1 (RIR1) is, at any time in that year of income, the spouse of a person (RIR2) who is the relevant income‑recipient in relation to a taxpayer (TP2) who is entitled to a rebate of tax under section 160AAAB of the Act; and
- (c)
  TP1’s rebate amount in relation to RIR1 exceeds the tax payable by TP1 in relation to RIR1 for income of that year (disregarding any credits or rebates); and
- (d)
  the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAB of the Act for the year of income in relation to RIR2 is less than TP2’s rebate amount for that year in relation to RIR2.
(4)
In the circumstances mentioned in subregulation (3), the rebate amount for the year of income:
- (a)
  for TP1—is the amount ascertained under subregulation 150AB(2) reduced by the amount of the excess rebate amount mentioned in paragraph (3)(c); and
- (b)
  for TP2—is the amount ascertained under subregulation 150AB(2) increased by the amount of the excess rebate amount ascertained under subregulation (8) or (9).
(7)
This regulation applies whether TP1 is, or is not, the same person as TP2.
(7A)
For this regulation, if:
- (a)
  TP1 received, at any time in the year of income, a pension under:
  - (i)
    Part 2.3, 2.4 or 2.5 of the Social Security Act 1991; or
  - (ii)
    Division 4 or 5 of Part III of the Veterans’ Entitlements Act 1986; and
- (b)
  the pension payments were exempt payments under Subdivision 52‑A or 52‑B of the Income Tax Assessment Act 1997;
the amount of TP1’s assessable income for that year is to be calculated as if that pension were assessable income.
(8)
In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income in relation to the relevant income‑recipient for the year is $6 000 or less, the amount of excess rebate is the excess rebate amount mentioned in paragraph (1)(b).
(9)
In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income in relation to the relevant income‑recipient for the year is greater than $6 000, and each rate of tax payable by TP1 is a rate set out in Part I of Schedule 7 to the Income Tax Rates Act 1986:
- (a)
  the amount of excess rebate is calculated using the formula:
where:
A is TP1’s rebate amount for the year of income, worked out under this regulation.
B is TP1’s taxable income for the year; but
- (b)
  if the amount calculated in paragraph (a) is less than zero, the amount of excess rebate is zero.
(10)
In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income for the year is greater than $6 000, and each rate of tax payable by TP1 is a rate set out in Part II of Schedule 7 to the Income Tax Rates Act 1986, the amount of excess rebate is the excess rebate amount mentioned in paragraph (1)(c).

Division 3Rebate under section 160AAA of the Act152Rebate of tax in respect of rebatable benefits

(1)
If the assessable income of a taxpayer of a year of income includes an amount of rebatable benefit, the taxpayer is entitled in the taxpayer’s assessment in respect of income of that year of income to a rebate of tax of the amount calculated using the formula in subregulation (2) or (3).
(2)
If the taxpayer’s benefit amount is less than or equal to the threshold at the upper conclusion of the lowest marginal tax rate, the formula is:

where:
A is the taxpayer’s benefit amount, being the amount of rebatable benefit received by the taxpayer during the year of income, rounded down to the nearest whole dollar.
Note: For lowest marginal tax rate and tax‑free threshold—see regulation 148.
(3)
If the taxpayer’s benefit amount is greater than the threshold at the upper conclusion of the lowest marginal tax rate, the formula is:

where:
A is the taxpayer’s benefit amount, being the amount of rebatable benefit received by the taxpayer during the year of income, rounded down to the nearest whole dollar.
B is the threshold at the upper conclusion of the lowest marginal tax rate.
Note: For lowest marginal tax rate and tax‑free threshold—see regulation 148.
(4)
If the amount worked out under subregulation (2) or (3) is not an amount of whole dollars, the amount must be rounded up to the nearest whole dollar.

Part 8AForeign incomeDivision 1General152AInterpretation

(1)
In this Part, unless the contrary intention appears, words and phrases have the same meanings as they have in Part X of the Act.
(2)
In this Part, unless the contrary intention appears:
CGT asset has the meaning given by section 108‑5 of the Income Tax Assessment Act 1997.
compulsory acquisition, in relation to a CGT asset, means the compulsory acquisition of that asset by:
- (a)
  the government of a country, whether a federal, State or municipal government (however described); or
- (b)
  an authority of such a government.
permanent establishment, in relation to an entity that carries on business in a listed country:
- (a)
  if there is a double tax agreement in relation to the country and section 23AH of the Act applies to the entity—has the same meaning as in the agreement; or
- (b)
  in any other case—has the meaning given by subsection 6(1) of the Act.
wholly‑owned group has the meaning given by section 975‑500 of the Income Tax Assessment Act 1997.
(3)
In this Part (other than in regulation 152D):
capital gains means gains or profits of a capital nature that arise from the sale or disposal of all or part of a CGT asset, other than gains or profits that would not be capital gains but for a provision of Australian tax law.
(4)
In this Part:
passive income means passive income described in section 446 of the Act, subject to the following modifications:
- (a)
  omit paragraph 446(1)(k) and insert the following paragraph:
  - ‘(k)
    capital gains in respect of tainted assets;’;
- (b)
  if it is necessary to identify the designated concession income of an entity to which Division 6AAA of Part III of the Act applies, as part of using Schedule 9:
  - (i)
    read each reference, as appropriate, in Part X to a company as a reference to the entity; and
  - (ii)
    read each reference, as appropriate, in Part X to a statutory accounting period as a reference to a year of income;
- (c)
  if it is necessary to identify the designated concession income of an entity to which section 23AH of Part III of the Act applies, as part of using Schedule 9, read each reference, as appropriate, in Part X to a statutory accounting period as a reference to a year of income.

Division 2Controlled foreign companies152BIncome or profits as designated concession income

(1)
For the definition of designated concession income in section 317 of the Act, if:
- (a)
  a listed country is mentioned in column 2 of an item in Part 2 of Schedule 9; and
- (b)
  an entity mentioned in column 3 of the item derived income or profits that are:
  - (i)
    of a kind specified in column 4 of the item; and
  - (ii)
    further described in column 5 of the item;
the income or profits are designated concession income.
(2)
For subregulation (1), the income or profits of an entity include:
- (a)
  the entity’s interest in the income or profits of a partnership in which the entity is a partner; and
- (b)
  the entity’s beneficial interest in the income or profits of a trust estate in which the entity is a beneficiary.

152CListed countries

For the definition of listed country in subsection 320(1) of the Act, a foreign country or a part of a foreign country listed in Schedule 10 is declared to be a listed country for the purposes of Part X of the Act.

152DCapital gains regarded as subject to tax

(1)
In this regulation:
capital gains means gains or profits or other amounts of a capital nature.
roll‑over relief, in relation to a particular tax accounting period in relation to a listed country, means the deferral of tax liability in the tax accounting period under a tax law of the listed country because of a circumstance specified in regulation 152E.
(2)
For section 324 of the Act, if:
- (a)
  capital gains that are derived by an entity are not subject to tax in a listed country in a particular tax accounting period; and
- (b)
  apart from the availability of roll‑over relief, the capital gains would have been subject to tax in the listed country in the tax accounting period;
the capital gains are to be treated as if they were subject to tax in the listed country in the tax accounting period.

152ECircumstances specified for the definition of roll‑over relief in regulation 152D

For the definition of roll‑over relief in subregulation 152D(1), each of the following circumstances is specified:
(a)
an entity:
(i)
is taken to have disposed of all or part of a CGT asset because of an act, transaction or event as a result of which the entity has received an amount of money or a replacement CGT asset:
(A)
by way of compensation for the compulsory acquisition, or for the loss or destruction, of the original CGT asset; or
(B)
under a policy of insurance against the risk of loss or destruction of the original CGT asset; and
(ii)
after receiving an amount of money mentioned in subparagraph (i), in order to achieve a deferral of tax liability under the tax law of the listed country, is required:
(A)
to incur expenditure in acquiring a CGT asset in place of the original CGT asset; or
(B)
to incur expenditure of a capital nature in repairing or restoring the original CGT asset;
(b)
a company disposes of a CGT asset to another company, and the transferee is a member of the same wholly‑owned group as the transferor;
(c)
a company redeems or cancels all the shares of a particular class in the company, and:
(i)
an entity holds shares of that class in the company; and
(ii)
the company issues to the entity other shares in the company in substitution for the redeemed or cancelled shares; and
(iii)
the market value of the new shares immediately after they were issued is not less than the market value of the redeemed or cancelled shares immediately before the redemption or cancellation; and
(iv)
the entity did not receive any consideration (other than the new shares) in respect of the redemption or cancellation;
(d)
an entity owns an option to acquire shares in a company or a right, issued by a company, to acquire shares in the company or to acquire an option to acquire shares in the company, and:
(i)
any of the shares:
(A)
are consolidated and divided into new shares of a larger amount; or
(B)
are subdivided into shares of a smaller amount; and
(ii)
as a result of the consolidation or subdivision:
(A)
the original option is cancelled; or
(B)
the original right is cancelled; and
(iii)
the company issues to the entity:
(A)
another option relating to the new shares in substitution for the original option; or
(B)
another right relating to the new shares, in substitution for the original right; and
(iv)
the market value of the new option or the new right, immediately after it was issued, is not less than the market value of the original option or original right immediately before its cancellation; and
(v)
the entity did not receive any consideration in respect of the cancellation, other than the new option or right.

152FAccruals tax laws

For the purposes of the definition of accruals tax law in section 317 of the Act, each of the following laws of a broad‑exemption listed country is declared to be an accruals tax law:
(a)
sections 90 to 95 (inclusive) of the Income Tax Act of Canada;
(b)
article 209B of the General Tax Code of France;
(c)
sections 7 to 14 (inclusive) of the Foreign Tax Act of the Federal Republic of Germany;
(d)
articles 40‑4 to 40‑6 (inclusive) and 66‑6 to 66‑9 (inclusive) of the Special Taxation Measures Law of Japan;
(e)
sections CQ 1 to CQ 3 (inclusive) and sections EX 1 to EX 27 (inclusive) of the Income Tax Act 2007 of New Zealand;
(f)
Part 9A of the Taxation (International and Other Provisions) Act 2010 of the United Kingdom;
(g)
Chapter 3A of Part 2 of the Corporation Tax Act 2009 of the United Kingdom;
(h)
subpart F of Part III of subchapter N of Chapter 1 of the Internal Revenue Code of the United States of America.

152GState foreign taxes that are treated as federal foreign taxes

For the purposes of Part X of the Act, a foreign tax imposed in Switzerland that is a cantonal tax on income referred to in paragraph 3(b) of Article 2 of the Swiss convention within the meaning of the International Tax Agreements Act 1953 is to be treated as if it were an additional federal foreign tax of Switzerland.

Part 10Miscellaneous 173Appointment of Public Officer

Whenever the position of Public Officer of a company becomes vacant, and it is necessary for a new Public Officer to be appointed, the notice of appointment by the company of a new Public Officer must be given to the Commissioner in the approved form.

Part 15Application and transitional provisions 200Transitional arrangements arising out of the Income Tax Amendment Regulation 2013 (No. 1)

The amendments made by Schedule 1 to the Income Tax Amendment Regulation 2013 (No. 1) apply in relation to assessments of income for the 2012‑2013 income year and later income years.

201Transitional arrangements arising out of the Tax Laws Amendment (2013 Measures No. 1) Regulation 2013

The amendments made by items 1 to 5 of Schedule 1 to the Tax Laws Amendment (2013 Measures No. 1) Regulation 2013 apply in relation to assessments of income for the 2013‑2014 income year and later income years.
202Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (Release Conditions for Non‑concessional Contributions) Regulation 2015
The amendment of these Regulations made by item 1 of Schedule 1 to the Tax and Superannuation Laws Amendment (Release Conditions for Non‑concessional Contributions) Regulation 2015 applies in relation to assessments for the 2013‑14 year of income and later years of income.
202Transitional arrangements arising out of the Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015
The repeal made by item 17 of Schedule 1 to the Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015 applies in relation to quarters or financial years (as the case requires) beginning on or after 1 July 2015.

Schedule 9Designated concession income

(regulation 152B)

Part 1Interpretation

101 In this Schedule, unless the contrary intention appears, words and phrases have the same meanings as they have in Part X of the Act or Part 8A of these Regulations, as the case requires.
Note: Section 324 of the Act explains the meaning of the expression subject to tax. Section 325 of the Act explains when taxation occurs in a country at the country’s normal company tax rate.

Part 2Items of designated concession income

Item	Country	Entity	Kind of income or profit	Feature of income or profit under tax law of the country
201	Canada	An entity that operates in Canada as an international banking centre under Canadian law	All passive income and tainted services income	Not subject to tax in Canada in a tax accounting period
202	Canada	A company that operates in Canada as an investment corporation, or as a mutual fund corporation, under Canadian tax law	All passive income	Not taxed in Canada at the normal company tax rate
203	France	A company that operates in France as a société d’investissement à capital variable (SICAV) under French law	All passive income	Not subject to tax in France in a tax accounting period
204	France	A company that is treated as a resident of France for the purposes of the tax law of France, and that has elected to be taxed on a tonnage basis rather than on income or profits	All income or profits	Not used as the basis for establishing the amount of taxable income, taxable profits, tax base or tax liability of the entity under the tax law of France
205	Germany	A company that is treated as a resident of Germany for the purposes of the tax law of Germany	All passive income in carrying on business outside Germany at or through a permanent establishment	Not subject to tax in Germany in a tax accounting period
206	Germany	Either: (a) a company that is treated as a resident of Germany for the purposes of the tax law of Germany; or	Capital gains in respect of shares in companies	Not taxed in Germany at the normal company tax rate
(b) any company in carrying on business in Germany at or through a permanent establishment of the company in Germany
207	Germany	A company that is treated as a resident of Germany for the purposes of the tax law of Germany, and that has elected to be taxed on a tonnage basis rather than on income or profits	All income or profits	Not used as the basis for establishing the amount of taxable income, taxable profits, tax base or tax liability of the entity under the tax law of Germany
208	Japan	An entity in carrying on business in Japan at or through a permanent establishment of the entity in that country	All income or profits derived from Japanese governmental bonds	Not subject to tax in Japan in a tax accounting period
209	New Zealand	Either: (a) a company that is treated as a resident of New Zealand for the purposes of the tax law of New Zealand; or (b) any entity in carrying on business in New Zealand at or through a permanent establishment of the entity in New Zealand	Capital gains in respect of tainted assets	Not subject to tax in New Zealand in a tax accounting period

210	United Kingdom of Great Britain and Northern Ireland	A company that is treated as a resident of the United Kingdom of Great Britain and Northern Ireland for the purposes of the tax law of the United Kingdom of Great Britain and Northern Ireland	Capital gains in respect of shares in companies where: (a) the CGT assets of the companies; or (b) the underlying CGT assets of the companies held through one of more non‑resident entities that are associates; include CGT assets having the necessary connection with Australia	Not subject to tax in the United Kingdom of Great Britain and Northern Ireland in a tax accounting period as a consequence of the substantial shareholding exemption available under the tax law of the United Kingdom of Great Britain and Northern Ireland
211	United Kingdom of Great Britain and Northern Ireland	A company that is treated as a resident of the United Kingdom of Great Britain and Northern Ireland for the purposes of the tax law of the United Kingdom of Great Britain and Northern Ireland, and that has elected to be taxed on a tonnage basis rather than on income or profits	All income or profits	Not used as the basis for establishing the amount of taxable income, taxable profits, tax base or tax liability of the entity under the tax law of the United Kingdom of Great Britain and Northern Ireland
212	United Kingdom of Great Britain and Northern Ireland	An entity that operates in the United Kingdom of Great Britain and Northern Ireland as a open‑ended investment company under the law of the United Kingdom of Great Britain and Northern Ireland	All passive income	Not taxed in the United Kingdom of Great Britain and Northern Ireland at the normal company tax rate
213	United States of America	Either: (a) a company that is treated as a resident of the United States of America for the purposes of the tax law of the United States of America; or	All income or profits derived from tax‑exempt governmental bonds	Not subject to tax in the United States of America in a tax accounting period
(b) any entity in carrying on business in the United States of America at or through a permanent establishment of the entity in that country
214	United States of America	An entity that operates in the United States of America as a regulated investment company under the tax law of the United States of America	All passive income	Not taxed in the United States of America at the normal company tax rate

Schedule 10Listed countries

Note: See regulation 152C.

Listed countries
Canada
France
Germany
Japan
New Zealand
United Kingdom of Great Britain and Northern Ireland
United States of America

Part 2Section 404 countries

Argentina	Myanmar
Austria	Netherlands
Bangladesh	New Caledonia
Belgium	Norway
Brazil	Pakistan
Brunei	Papua New Guinea
Bulgaria	Philippines
China (except the Hong Kong Special Administrative Region)	Poland Portugal
Czech Republic	Romania
Denmark	Russian Federation
Fiji	Saudi Arabia
Finland	Singapore
French Polynesia	Slovak Republic
Greece	Solomon Islands
Hungary	South Africa
Iceland	Spain
India	Sri Lanka
Indonesia	Sweden
Iran	Switzerland
Ireland	Taiwan
Israel	Thailand
Italy	Tokelau
Kenya	Tonga
Kiribati	Turkey
Korea, Republic of	Tuvalu
Luxembourg	Vietnam
Malaysia	Western Samoa
Malta	Zimbabwe
Mexico

Endnotes

Endnote 1About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

A = Act	o = order(s)
ad = added or inserted	Ord = Ordinance
am = amended	orig = original
amdt = amendment	par = paragraph(s)/subparagraph(s)
c = clause(s)	/sub‑subparagraph(s)
C[x] = Compilation No. x	pres = present
Ch = Chapter(s)	prev = previous
def = definition(s)	(prev…) = previously
Dict = Dictionary	Pt = Part(s)
disallowed = disallowed by Parliament	r = regulation(s)/rule(s)
Div = Division(s)	Reg = Regulation/Regulations
exp = expires/expired or ceases/ceased to have	reloc = relocated
effect	renum = renumbered
F = Federal Register of Legislative Instruments	rep = repealed
gaz = gazette	rs = repealed and substituted
LI = Legislative Instrument	s = section(s)/subsection(s)
LIA = Legislative Instruments Act 2003	Sch = Schedule(s)
(md) = misdescribed amendment can be given	Sdiv = Subdivision(s)
effect	SLI = Select Legislative Instrument
(md not incorp) = misdescribed amendment	SR = Statutory Rules
cannot be given effect	Sub‑Ch = Sub‑Chapter(s)
mod = modified/modification	SubPt = Subpart(s)
No. = Number(s)	underlining = whole or part not
commenced or to be commenced

Endnote 3—Legislation history

Number and year	FRLI registration or gazettal	Commencement	Application, saving and transitional provisions
1936 No. 94	9 July 1936	9 July 1936
1939 No. 6	9 Feb 1939	9 Feb 1939	—
1939 No. 42	25 May 1939	25 May 1939	—
1940 No. 138	18 July 1940	18 July 1940	—
1940 No. 289	17 Dec 1940	17 Dec 1940	—
1941 No. 120	28 May 1941	1 Aug 1941	—
1941 No. 327	31 Dec 1941	31 Dec 1941	—
1942 No. 339	30 July 1942	1 Aug 1942	—
1942 No. 553	31 Dec 1942	31 Dec 1942	—
1943 No. 80	29 Mar 1943	1 Apr 1943	—
1943 No. 127	13 May 1943	13 May 1943	—
1943 No. 151	2 June 1943	2 June 1943	—
1944 No. 90	8 June 1944	r 16 (in part): 8 June 1944 Remainder: 1 July 1944	r 73(2) and (3)
1944 No. 124	24 Aug 1944	24 Aug 1944	—
1945 No. 12	8 Feb 1945	8 Feb 1945	r 2
1945 No. 85	5 June 1945	1 July 1945	—
1945 No. 169	1 Nov 1945	1 Nov 1945	—
1945 No. 192	6 Dec 1945	1 Jan 1946	—
1946 No. 135	9 Aug 1946	1 Sept 1946	—
1947 No. 77	13 June 1947	r 3–6 and 14: 1 July 1947 Remainder: 13 June 1947	—
1947 No. 173	22 Dec 1947	22 Dec 1947	r 1(2)
1948 No. 115	9 Sept 1948	1 Oct 1948	—
1948 No. 162	23 Dec 1948	23 Dec 1948	—
1949 No. 25	19 May 1949	1 July 1949	r 3(2)
1949 No. 50	18 Aug 1949	18 Aug 1949	—
1950 No. 63	9 Oct 1950	9 Oct 1950	r 2(2)
1950 No. 101	15 Dec 1950	r 6–8: 1 Jan 1951 Remainder: 15 Dec 1950	r 5(2) and 9(2)
1951 No. 136	1 Nov 1951	1 Nov 1951	—
1951 No. 157	12 Dec 1951	12 Dec 1951	—
1952 No. 89	26 Sept 1952	1 Oct 1952	—
1952 No. 90	9 Oct 1952	9 Oct 1952	r. 1(2)
1952 No. 102	11 Dec 1952	11 Dec 1952	r 1(2) and 2(2)
1953 No. 55	5 June 1953	5 June 1953	—
1953 No. 88	30 Oct 1953	1 Nov 1953	r 3(2)
1954 No. 11	16 Feb 1954	16 Feb 1954	r 2
1954 No. 99	24 Sept 1954	1 Oct 1954	—
1954 No. 112	15 Nov 1954	15 Nov 1954	—
1955 No. 23	6 Apr 1955	6 Apr 1955	r 4
1956 No. 34	19 Apr 1956	19 Apr 1956	—
1956 No. 35	10 May 1956	10 May 1956	r 3(2)
1956 No. 96	14 Dec 1956	r. 1 (1): 10 May 1956 r. 5 (1): 1 Jan 1957 Remainder: 14 Dec 1956	r 6(2)
1957 No. 39	15 Aug 1957	15 Aug 1957	r. 2
1957 No. 74	12 Dec 1957	12 Dec 1957	—
1958 No. 27	24 Apr 1958	24 Apr 1958	r 1(2) and 4(2)
1958 No. 70	30 Oct 1958	1 Nov 1958	—
1959 No. 25	16 Apr 1959	16 Apr 1959	—
1959 No. 81	24 Sept 1959	1 Oct 1959	—
1960 No. 44	17 June 1960	17 June 1960	r 14
1960 No. 74	22 Sept 1960	1 Oct 1960	—
1962 No. 15	22 Feb 1962	1 Mar 1962	—
1962 No. 44	25 June 1962	1 July 1962	—
1962 No. 112	13 Dec 1962	13 Dec 1962	r. 2
1963 No. 53	28 June 1963	28 June 1963	r 1(2)
1963 No. 92	23 Sept 1963	1 Oct 1963	—
1964 No. 74	25 June 1964	25 June 1964	r 1(2) and 3(2)
1964 No. 121	21 Sept 1964	1 Oct 1964	—
1964 No. 134	30 Oct 1964	30 Oct 1964	r. 2
1965 No. 133	13 Sept 1965	1 Oct 1965	—
1965 No. 187	14 Dec 1965	14 Dec 1965	—
1966 No. 156	17 Nov 1966	17 Nov 1966	—
1967 No. 112	31 Aug 1967	31 Aug 1967	—
1967 No. 126	25 Sept 1967	1 Oct 1967	r 10
1968 No. 1	1 Jan 1968	1 Jan 1968	r 15
1969 No. 68	16 May 1969	16 May 1969	—
1970 No. 43	2 Apr 1970	1 July 1970	—
1970 No. 126	11 Sept 1970	1 Oct 1970	—
1970 No. 168	30 Oct 1970	30 Oct 1970	—
1970 No. 213	30 Dec 1970	30 Dec 1970	—
1971 No. 120	14 Sept 1971	1 Oct 1971	—
1971 No. 148	19 Nov 1971	19 Nov 1971	—
1972 No. 48	20 Apr 1972	20 Apr 1972	—
1972 No. 50	24 Apr 1972	24 Apr 1972	—
1972 No. 137	18 Aug 1972	1 Sept 1972	r 5
1973 No. 266	19 Dec 1973	19 Dec 1973	—
1974 No. 193	15 Oct 1974	1 Nov 1974	—
1974 No. 226	4 Dec 1974	1 Jan 1975	—
1974 No. 267	23 Dec 1974	23 Dec 1974	—
1975 No. 88	27 May 1975	27 May 1975	r 3
1975 No. 89	27 May 1975	27 May 1975	—
1975 No. 99	30 May 1975	30 May 1975	—
1975 No. 101	6 June 1975	1 July 1975	—
1975 No. 213	28 Nov 1975	1 Jan 1976	r 2
1976 No. 115	8 June 1976	1 July 1976	r 2
1976 No. 188	1 Sept 1976	1 Oct 1976	r 2
1976 No. 212	28 Sept 1976	28 Sept 1976	—
1977 No. 77	14 June 1977	1 July 1977	r 2
1977 No. 107	30 June 1977	30 June 1977	r 1(2)
1977 No. 248	20 Dec 1977	1 Feb 1978	r 2 and 3
1978 No. 85	16 June 1978	1 July 1978	r 2
1978 No. 193	16 Oct 1978	1 Nov 1978	r 2 and 3
1979 No. 126	6 July 1979	6 July 1979	—
1979 No. 239	9 Nov 1979	1 Dec 1979	r 2
1980 No. 86	23 Apr 1980	23 Apr 1980	—
1980 No. 137	6 June 1980	1 July 1980	—
1980 No. 149	17 June 1980	17 June 1980	—
1981 No. 116	2 June 1981	1 July 1981 (r 1)	—
1981 No. 360	18 Dec 1981	18 Dec 1981	—
1982 No. 115	31 May 1982	31 May 1982	—
1982 No. 128	8 June 1982	8 June 1982	—
1982 No. 267	14 Oct 1982	1 Nov 1982	r 2
1982 No. 280	25 Oct 1982	1 Nov 1982	r 2
1983 No. 79	29 June 1983	29 June 1983	—
1983 No. 87	30 June 1983	30 June 1983	—
1983 No. 111	22 July 1983	22 July 1983	—
1983 No. 213	30 Sept 1983	1 Oct 1983	r 6
1983 No. 319	16 Dec 1983	1 Feb 1984	r 2
1984 No. 172	31 July 1984	1 Aug 1984	r 2(2)
1984 No. 286	12 Oct 1984	r 3–5, 8 and 9: 1 Nov 1984 Remainder: 12 Oct 1984	—
1984 No. 408	13 Dec 1984	13 Dec 1984	r 6
1984 No. 416	13 Dec 1984	13 Dec 1984	—
1985 No. 21	8 Mar 1985	8 Mar 1985	—
1985 No. 148	28 June 1985	28 June 1985	—
1985 No. 274	21 Oct 1985	r 2: 1 July 1986 r 3 and 4: 1 Nov 1985 Remainder: 21 Oct 1985	—
1985 No. 278	28 Oct 1985	28 Oct 1985	r 2
1986 No. 325	6 Nov 1986	1 Dec 1986	—
1987 No. 92	27 May 1987	1 July 1987	—
1987 No. 120	15 June 1987	15 June 1987	—
1988 No. 196	29 July 1988	29 July 1988	—
1988 No. 208	26 Aug 1988	1 Sept 1988	—
1988 No. 262	31 Oct 1988	31 Oct 1988	—
1988 No. 381	21 Dec 1988	21 Dec 1988	—
1988 No. 382	21 Dec 1988	1 Feb 1989	r 14
1988 No. 383	21 Dec 1988	1 Feb 1989	—
1988 No. 384	21 Dec 1988	r 13: 1 July 1989 Remainder: 21 Dec 1988	r 16
1989 No. 67	28 Apr 1989	1 May 1989	—
1989 No. 80	4 May 1989	4 May 1989	—
1989 No. 115	15 June 1989	r 9(2): 1 Jan 1990 Remainder: 1 July 1989	—
as amended by
1989 No. 358	7 Dec 1989	r 4–6: 1 Jan 1990 Remainder: 7 Dec 1989	—
1989 No. 123	21 June 1989	r 3, 6, 9(2) and 10: 1 July 1989 Remainder:21 June 1989	r 10
1989 No. 124	21 June 1989	21 June 1989	—
1989 No. 141	30 June 1989	r 3: 1 July 1989 Remainder: 30 June 1989	—
1989 No. 250	6 Oct 1989	6 Oct 1989	—
1989 No. 358	7 Dec 1989	r 4–6: 1 Jan 1990 Remainder: 7 Dec 1989	—
1990 No. 19	31 Jan 1990	31 Jan 1990	—
1990 No. 126	5 June 1990	30 June 1990	—
1990 No. 151	25 June 1990	25 June 1990	—
1990 No. 152	25 June 1990	25 June 1990	—
1990 No. 192	29 June 1990	1 July 1990	—
1990 No. 347	31 Oct 1990	1 Jan 1990	—
1990 No. 390	6 Dec 1990	6 Dec 1990	—
1990 No. 398	6 Dec 1990	1 Jan 1991	—
1990 No. 468	9 Jan 1991	9 Jan 1991	r 3
1991 No. 20	20 Feb 1991	1 July 1989	r 6
1991 No. 121	6 June 1991	6 June 1991	—
1991 No. 156	28 June 1991	28 June 1991	—
1991 No. 158	28 June 1991	1 July 1990	—
1991 No. 240	31 July 1991	r 5: 1 July 1990 Remainder: 31 July 1991	—
1991 No. 300	30 Sept 1991	1 July 1991	—
1991 No. 301	30 Sept 1991	1 Nov 1991	—
1991 No. 390	27 Nov 1991	27 Nov 1991	—
1991 No. 391	27 Nov 1991	27 Nov 1991	—
1992 No. 38	7 Feb 1992	r 3.3, 3.5, 3.6 and 4.1: 1 July 1989 Remainder: 1 Mar 1992	r 5
1992 No. 129	27 May 1992	27 May 1992	—
1992 No. 216	30 June 1992	1 July 1991	—
1992 No. 313	7 Oct 1992	7 Oct 1992	—
1992 No. 449	24 Dec 1992	24 Dec 1992	—
1993 No. 15	29 Jan 1993	29 Jan 1993	—
1993 No. 46	21 Apr 1993	21 Apr 1993	—
1993 No. 47	21 Apr 1993	21 Apr 1993	—
1993 No. 65	4 May 1993	4 May 1993	—
1993 No. 91	31 May 1993	r 3–5, 7 and 12: 1 July 1993 r 8 and 10: 1 July 1992 r 9: 1 July 1991 Remainder: 31 May 1993	—
1993 No. 159	29 June 1993	1 July 1993	—
1993 No. 202	20 July 1993	20 July 1993	—
1993 No. 216	3 Aug 1993	1 Jan 1993	—
1993 No. 275	5 Nov 1993	1 Jan 1993	—
1993 No. 288	5 Nov 1993	15 Nov 1993	—
1993 No. 370	23 Dec 1993	23 Dec 1993	—
1994 No. 95	7 Apr 1994	1 July 1994	—
1994 No. 96	7 Apr 1994	7 Apr 1994	—
1994 No. 127	3 May 1994	r 3 and 4.7: 20 Mar 1994 r 4.1–4.6: 1 July 1993 Remainder: 3 May 1994	—
1994 No. 174	8 June 1994	8 June 1994	—
1994 No. 195	16 June 1994	r 10 and 11: 16 June 1994 Remainder: 1 July 1992	—
1994 No. 219	30 June 1994	1 July 1994	—
1994 No. 399	30 Nov 1994	1 Dec 1994	—
1994 No. 412	13 Dec 1994	1 July 1989	—
1994 No. 460	30 Dec 1994	1 Dec 1994	—
1994 No. 461	30 Dec 1994	1 July 1994	—
1994 No. 462	30 Dec 1994	30 Dec 1994	—
1995 No. 58	29 Mar 1995	29 Mar 1995	—
1995 No. 107	18 May 1995	31 July 1994	—
1995 No. 139	15 June 1995	1 July 1995	—
1995 No. 152	29 June 1995	1 July 1994	—
1995 No. 153	29 June 1995	29 June 1995	—
1995 No. 194	30 June 1995	1 July 1995	—
1995 No. 316	26 Oct 1995	1 Nov 1995	r 4
1995 No. 356	23 Nov 1995	r 3: 27 Mar 1994 Remainder: 23 Nov 1995	—
1995 No. 381	6 Dec 1995	6 Dec 1995	—
1995 No. 382	6 Dec 1995	r 3.1 and 3.2: 28 Jan 1993 r 3.4, 3.7 and 4.5: 1 July 1992 r 4.3: 1 July 1991 Remainder: 6 Dec 1995	r 5
1995 No. 383	6 Dec 1995	6 Dec 1995	—
1995 No. 447	22 Dec 1995	22 Dec 1995	r 4
1996 No. 38	4 Apr 1996	4 Apr 1996	—
1996 No. 56	15 May 1996	1 June 1996	—
1996 No. 114	20 June 1996	20 June 1996	—
1996 No. 124	28 June 1996	1 July 1996	—
1996 No. 133	28 June 1996	1 July 1996	r 18
1996 No. 150	12 July 1996	12 July 1996	r 8
1996 No. 185	21 Aug 1996	21 Aug 1996	—
1996 No. 274	11 Dec 1996	5 Nov 1994	—
1996 No. 320	20 Dec 1996	1 Jan 1997	—
1996 No. 345	24 Dec 1996	24 Dec 1996	—
1996 No. 346	24 Dec 1996	1 Mar 1997	r 4
1997 No. 68	26 Mar 1997	26 Mar 1997	—
1997 No. 141	23 June 1997	1 July 1997	—
1997 No. 148	25 June 1997	25 June 1997	r 2
1997 No. 169	30 June 1997	1 July 1997	—
1997 No. 176	30 June 1997	1 July 1997	—
1997 No. 191	4 July 1997	4 July 1997	r 2
1997 No. 196	16 July 1997	1 Jan 1996	—
1997 No. 197	16 July 1997	1 July 1997	—
1997 No. 270	24 Sept 1997	24 Sept 1997	—
1997 No. 338	3 Dec 1997	20 Aug 1996 (r 1.1)	—
1997 No. 368	15 Dec 1997	Parts 1 and 2 (r 1–3): 1 Apr 1995 Part 3 (r. 4): 24 Dec 1996 Part 4 (r 5–10): 1 July 1997 Part 6 (r 12, 13): 1 Jan 1998 Part 7 (r 14): 1 July 1998 Remainder: 15 Dec 1997	r 10
1997 No. 416	24 Dec 1997	1 Jan 1998	—
1998 No. 14	18 Feb 1998	1 July 1998	—
1998 No. 92	21 May 1998	21 May 1998	—
1998 No. 129	9 June 1998	1 July 1998	—
1998 No. 163	25 June 1998	1 July 1998	—
1998 No. 313	19 Nov 1998	19 Nov 1998	r 4
1998 No. 348	22 Dec 1998	22 Dec 1998	—
1999 No. 79	19 May 1999	19 May 1999	—
1999 No. 80	19 May 1999	19 May 1999	—
1999 No. 114	17 June 1999	1 July 1999	r 4
2000 No. 39	29 Mar 2000	29 Mar 2000	—
2000 No. 72	12 May 2000	1 July 2000	r 4
2000 No. 90	1 June 2000	1 June 2000	r 4
2000 No. 117	15 June 2000	15 June 2000	—
2000 No. 229	17 Aug 2000	17 Aug 2000	—
2000 No. 262	15 Sept 2000	15 Sept 2000	—
2001 No. 81	11 May 2001	11 May 2001	—
2001 No. 100	23 May 2001	8 Sept 2000	—
2001 No. 104	31 May 2001	23 Feb 2000	—
2001 No. 107	31 May 2001	31 May 2001	—
2001 No. 163	29 June 2001	30 June 2001 (r 2)	—
2001 No. 289	5 Oct 2001	5 Oct 2001	—
2002 No. 44	7 Mar 2002	7 Mar 2002	—
2002 No. 45	7 Mar 2002	7 Mar 2002	—
2002 No. 101	23 May 2002	1 July 2002	—
2002 No. 111	5 June 2002	r 1–3 and Sch 1: 1 July 2000 Remainder: 5 June 2002	—
2002 No. 169	3 July 2002	3 July 2002	—
2002 No. 215	12 Sept 2002	28 Dec 2002 (r 2)	—
2002 No. 302	4 Dec 2002	4 Dec 2002	—
2003 No. 204	6 Aug 2003	6 Aug 2003	—
2003 No. 215	21 Aug 2003	1 July 2002	—
2003 No. 262	16 Oct 2003	1 July 2003	r 4
2003 No. 372	23 Dec 2003	1 Jan 2004	—
2004 No. 37	18 Mar 2004	18 Mar 2004	—
2004 No. 80	30 Apr 2004	30 Apr 2004	—
2004 No. 115	18 June 2004	1 July 2004	r 4
2004 No. 146	25 June 2004	20 Sept 2004	—
2004 No. 248	12 Aug 2004	12 Aug 2004	—
2005 No. 32	11 Mar 2005 (F2005L00426)	12 Mar 2005	—
2005 No. 33	14 Mar 2005 (F2005L00597)	r 1–3 and Sch 1: 1 July 2004 Remainder: 20 Sept 2004	—
2005 No. 117	8 June 2005 (F2005L01316)	9 June 2005	—
2005 No. 161	8 July 2005 (F2005L02002)	12 Aug 2005 (r 2)	r 4
2005 No. 181	9 Aug 2005 (F2005L02045)	1 Sept 2005	—
2005 No. 195	22 Aug 2005 (F2005L02271)	12 Aug 2005 (r 2)	r 4
2005 No. 262	14 Nov 2005 (F2005L03450)	15 Nov 2005	—
2005 No. 326	20 Dec 2005 (F2005L03989)	21 Dec 2005	—
2005 No. 327	20 Dec 2005 (F2005L04027)	1 Jan 2006	—
2006 No. 59	22 Mar 2006 (F2006L00797)	23 Mar 2006	—
2006 No. 166	26 June 2006 (F2006L01834)	27 June 2006	—
2006 No. 167	26 June 2006 (F2006L01864)	1 July 2006	—
2006 No. 187	17 July 2006 (F2006L02313)	18 July 2006	—
2006 No. 216	14 Aug 2006 (F2006L02613)	r 1–10 and Sch 1–7: 14 Sept 2006 (r 2 (a)) r 11–13 and Sch 8: 1 Jan 2007 (r 2(b))	—
2006 No. 366	14 Dec 2006 (F2006L04025)	15 Dec 2006	—
2007 No. 89	13 Apr 2007 (F2007L00955)	1 July 2007	r 3
2007 No. 176	26 June 2007 (F2007L01736)	27 June 2007	r 4
2007 No. 327	28 Sept 2007 (F2007L03799)	29 Sept 2007	—
2008 No. 141	25 June 2008 (F2008L02289)	23 June 2008 (r 2)	r 4
2009 No. 30	27 Feb 2009 (F2009L00616)	1 Oct 2010	—
2009 No. 156	25 June 2009 (F2009L02405)	r 1–3 and Sch 1: 26 June 2009 r 4 and Sch 2: 1 July 2009	—
2009 No. 334	27 Nov 2009 (F2009L04313)	1 Mar 2010 (r 2 and F2009L04314)	—
2010 No. 7	11 Feb 2010 (F2010L00323)	1 July 2009	—
2010 No. 136	18 June 2010 (F2010L01575)	r 1–3 and Sch 1: 31 July 2009 r 4 and Sch 2: 19 June 2010 r 5 and Sch 3: 1 July 2010	—
2011 No. 3	14 Feb 2011 (F2011L00244)	15 Feb 2011	—
2011 No. 4	14 Feb 2011 (F2011L00247)	15 Feb 2011	—
2011 No. 36	15 Mar 2011 (F2011L00422)	17 Dec 2010	—
2011 No. 110	20 June 2011 (F2011L01082)	21 June 2011	—
2012 No. 91	28 May 2012 (F2012L01090)	1 July 2012 (s 2)	—
2012 No. 115	18 June 2012 (F2012L01236)	19 June 2012	—
2012 No. 174	13 July 2012 (F2012L01557)	1 July 2012	—
2012 No. 222	14 Sept 2012 (F2012L01871)	15 Sept 2012	—
128, 2013	14 June 2013 (F2013L01001)	15 June 2013	—
129, 2013	14 June 2013 (F2013L00992)	15 June 2013	—
201, 2013	6 Aug 2013 (F2013L01515)	7 Aug 2013	—
279, 2013	16 Dec 2013 (F2013L02123)	Sch 1 (items 1–6): 17 Dec 2013	—
90, 2014	13 June 2014 (F2014L00712)	Sch 1: 14 June 2014 (s 2)	—
176, 2014	17 Nov 2014 (F2014L01519)	Sch 2: 18 Nov 2014 (s 2)	—
211, 2014	16 Dec 2014 (F2014L01718)	Sch 2: 17 Dec 2014 (s 2)	—
39, 2015	30 Mar 2015 (F2015L00367)	Sch 1 (items 12–35): 1 July 2015 (s 2 item 2)
as amended by
78, 2015	1 June 2015 (F2015L00771)	Sch 1 (item 2): 2 June 2015 (s 2(1) item 1)	—
78, 2015	1 June 2015 (F2015L00771)	Sch 1 (item 1): 2 June 2015 (s 2(1) item 1)	—
79, 2015	1 June 2015 (F2015L00773)	Sch 1 (items 1, 2): 2 June 2015 (s 2 item 2)	—

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986	28, 1986	19 May 1986	s 60: 22 May 1986 (Gazette 1986, No. S225)	—
Taxation Laws Amendment Act (No. 2) 1986	49, 1986	24 June 1986	s 40–42: 24 June 1986	s 42
Taxation Laws Amendment Act (No. 3) 1986	112, 1986	4 Nov 1986	s 40, 41: 4 Nov 1986	—
Taxation Laws Amendment (Tax File Numbers) Act 1988	97, 1988	25 Nov 1988	s 30 and Sch 2 (except amdt to r. 54ZED): 1 Jan 1989 (s 2(1) and Gazette 1988, No. S399) Schedule 2 (amdt to r 54ZED): 1 July 1989 (Gazette 1989, No. S159)	—
Taxation Laws Amendment Act (No. 3) 1994	138, 1994	28 Nov 1994	s 166, 167: 28 Nov 1994	s 167
Tax Law Improvement (Substantiation) Act 1995	30, 1995	7 Apr 1995	s 4 and Sch 3: 7 Apr 1995	s 4(2)
A New Tax System (Income Tax Laws Amendment) Act 1999	60, 1999	8 July 1999	s 3(2) and Sch 3: 9 July 1999 (s 2)	Sch. 3 (item 8)

Endnote 4Amendment history

Provision affected		How affected
Part 1
r. 1...........................................		am. 1950 No. 101; 1965 No. 187
rs. 1998 No. 348

r. 2...........................................		am. 1988 No. 384; Act No. 97, 1988; 1989 No. 123; 1990 No. 192; 1997 No. 141; 2000 No. 72; 2001 No. 289; 2005 No. 327; 2010 No. 7; 2011 Nos. 4 and 36
rs No 39, 2015
Part 2........................................		rep. 2011 No. 36
r. 3...........................................		am. 1988 No. 384
rep. 2011 No. 36
Part 3
r. 4...........................................		ad. 1947 No. 77
am. 1947 No. 173; 1952 No. 102
rs. 1955 No. 23
am. 1988 No. 384; 1997 No. 176
rep. 2006 No. 216
r. 5...........................................		ad. 1975 No. 88
rs. 1985 No. 148
am. 1991 No. 300; 1995 No. 107; 1997 No. 197
rep. 2006 No. 216
r. 6...........................................		ad. 1950 No. 101
rs. 1952 No. 90
rep. 1957 No. 39
ad. 1964 No. 134
am. 1989 No. 123
rs. 1995 No. 356
am. 1996 No. 274; 2001 No. 104
rs. 2009 No. 156; No 39, 2015
r. 7...........................................		ad. 1990 No. 19
rep. 1990 No. 390
ad. 1995 No. 356
am. 1997 No. 270
rep No 39, 2015
r. 7A.........................................		ad. 2000 No. 39
am. 2000 Nos. 117 and 262; 2002 No. 44; 2003 No. 204; 2004 No. 80; 2006 No. 59; 2010 No. 136
rs. 2009 No. 156
am No 110, 2011; No 115, 2012; No 222, 2012; No 129, 2013; No 201, 2013; No 90, 2014; No 176, 2014; No 211, 2014
rs No 78, 2015
r. 7B.........................................		ad. 2002 No. 169
rep. 2007 No. 89
r. 8...........................................		ad. 1985 No. 21
am. 1997 No. 148
rep. 2007 No. 89
r. 8A.........................................		ad. 2005 No. 262
rep. 2007 No. 89
r. 9...........................................		ad. 1984 No. 172
rs. 1988 No. 208
am. 1993 No. 46
rs. 1993 No. 202
r. 10.........................................		am. 1941 No. 327; 1951 No. 157; 1967 No. 126; 1984 No. 286; Act No. 112, 1986; 1988 No. 384; 1992 No. 313; 1995 No. 153; 1996 No. 114; 1997 No. 197
rep. 2006 No. 216
r. 11.........................................		am. 1988 No. 384; 1997 No. 197
rep. 2006 No. 216
r. 12.........................................		rep. 1958 No. 27
ad. 1966 No. 156
rs. 1975 No. 89
rep. 1990 No. 390
ad. 1993 No. 159
am. 1994 No. 95; No 39, 2015
r. 12A.......................................		ad. 1991 No. 156
rep. 2007 No. 89
r. 13.........................................		ad. 1942 No. 553
rep. 1956 No. 96
ad. 1970 No. 213
am. 1988 No. 384
rep No 39, 2015
r. 14.........................................		am. 1967 No. 126; 1988 No. 384; 1990 No. 192
rep. 2006 No. 216
r. 14AA....................................		ad. 1997 No. 196
rep No 39, 2015
Part 3A.....................................		ad. 1990 No. 347
rep. 2007 No. 89
r. 14A.......................................		ad. 1990 No. 347
rs. 1995 No. 152
rep. 2007 No. 89
r. 14B.......................................		ad. 1990 No. 347
rep. 2007 No. 89
r. 14C.......................................		ad. 1990 No. 347
rep. 2007 No. 89
r. 14D.......................................		ad. 1990 No. 347
am. 1995 No. 152
rep. 2007 No. 89
Part 3B.....................................		ad. 1995 No. 381
rep. 2006 No. 216
r. 14E.......................................		ad. 1995 No. 381
rs. 1996 No. 185; 1998 No. 92
rep. 2006 No. 216
r. 15.........................................		am. 1944 No. 90; 1960 No. 44; 1968 No. 1
rep. 2001 No. 289
r. 16.........................................		am. 1940 No. 289; 1941 No. 327; 1942 No. 339; 1943 No. 127; 1968 No. 1; 1972 No. 48; 1990 No. 152
rep. 2001 No. 289
r. 17.........................................		am. 1940 No. 289; 1942 No. 339; 1943 No. 127; 1944 No. 124; 1964 No. 74; 1967 No. 126; 1968 No. 1; Act No. 97, 1988; 1989 No. 123; 1990 Nos. 151, 152 and 390; 1994 No. 462
rep. 2001 No. 289
r. 18.........................................		ad. 1944 No. 90
am. 1990 No. 152
rep. 2001 No. 289
Part 4
r. 19.........................................		am. Act No. 97, 1988; 1994 No. 462; 2000 No. 72; 2002 No. 302
rep No 39, 2015
r. 20.........................................		am. 1984 No. 416
rep. 2001 No. 289
ad. 2006 No. 166
am. 2007 No. 176; 2010 No. 7; No 79, 2015
r. 21.........................................		am. 1960 No. 44; 1968 No. 1
rep. 2001 No. 289
rr. 22–27...................................		rep. 2001 No. 289
r. 28.........................................		am. 1940 No. 138; 1960 No. 44
rs. 1970 No. 43
am. 1983 No. 79; 1988 No. 384
rs. 1994 No. 462; 1997 No. 169
rep. 2001 No. 289
r. 29.........................................		ad. 1942 No. 553
am. 1960 No. 44
rs. 1970 No. 43
am. 1988 No. 384
rep. 1994 No. 462
r. 30.........................................		ad. 1960 No. 44
rs. 1968 No. 1
am. 1970 No. 43; 1988 No. 384
rep. 1994 No. 462
r. 31.........................................		ad. 1970 No. 43
rep. 1994 No. 462
r. 32.........................................		rep. 2001 No. 289
r. 33.........................................		rs. 1970 No. 43
am. 1988 No. 384
rep. 2001 No. 289
r. 34.........................................		rs. 1994 No. 462
am. 1997 No. 176
rep. 2001 No. 289
Part 4A.....................................		ad. 2001 No. 289
rep No 39, 2015
r. 35.........................................		rs. 1994 No. 462; 2001 No. 289
rep No 39, 2015
r. 36.........................................		rs. 2001 No. 289
rep No 39, 2015
r. 37.........................................		rs. 2001 No. 289
rep No 39, 2015
r. 37A.......................................		ad. 2001 No. 289
rep No 39, 2015
r. 38.........................................		am. 1997 No. 176
rs. 2001 No. 289
rep No 39, 2015
r. 39.........................................		am. 1988 No. 384; 1997 No. 176
rs. 2001 No. 289
rep No 39, 2015
r. 40.........................................		am. 1997 No. 176
rs. 2001 No. 289
rep No 39, 2015
r. 41.........................................		rep. 2001 No. 289
r. 42.........................................		ad. 1984 No. 172
am. 1988 No. 208; 1990 No. 126; 1991 No. 390; 1993 No. 202; 1995 No. 139
rep. 1998 No. 14
r. 43.........................................		ad. 1972 No. 48
rep. 1990 No. 390
Part 5
Part 5........................................		rep. 2006 No. 216
r. 44.........................................		am. 1990 No. 390
rep. 2006 No. 216
r. 45.........................................		am. 1990 No. 192
rep. 1990 No. 390
r. 45 (formerly r. 53) Renumbered.......		1990 No. 390
am. 1990 No. 390
rep. 2006 No. 216
Part 5A.....................................		ad. 1994 No. 461
rep. 2007 No. 89
r. 46.........................................		am. 1990 No. 192
rep. 1990 No. 390
ad. 1994 No. 461
rep. 2007 No. 89
r. 47.........................................		am. 1975 No. 99; 1990 No. 192
rep. 1990 No. 390
ad. 1994 No. 461
rep. 2007 No. 89
r. 48.........................................		rep. 1990 No. 390
ad. 1994 No. 461
rep. 2007 No. 89
r. 49.........................................		am. 1940 No. 138; 1942 No. 553; 1943 No. 127; 1944 No. 90; 1972 No. 48; 1984 No. 416; 1990 No. 192
rep. 1990 No. 390
ad. 1994 No. 461
rep. 2007 No. 89
r. 50.........................................		am. 1990 No. 192
rep. 1990 No. 390
ad. 1994 No. 461
rep. 2007 No. 89
r. 51.........................................		am. 1990 No. 192
rep. 1990 No. 390
ad. 1994 No. 461
rs. 1999 No. 80
rep. 2007 No. 89
r. 52.........................................		am. 1972 No. 48
rep. 1990 No. 390
ad. 1994 No. 461
rep. 2007 No. 89
r. 53.........................................		am. 1972 No. 48; 1988 No. 384
Renumbered r. 45......................		1990 No. 390
r 53..........................................		ad. 1994 No. 461
rep. 2007 No. 89
r. 53A.......................................		ad. 1994 No. 461
rep. 2007 No. 89
r. 53B.......................................		ad. 1994 No. 461
rep. 2007 No. 89
r. 53C.......................................		ad. 1994 No. 461
rep. 2007 No. 89
r. 53D.......................................		ad. 1994 No. 461
rep. 2007 No. 89
Heading to Div. 3....................... of Part 5A		rs. 1999 No. 80 rep. 2007 No. 89
r. 53E.......................................		ad. 1994 No. 461
am. 1999 No. 80
rep. 2007 No. 89
r. 53F........................................		ad. 1994 No. 461
rep. 2007 No. 89
r. 53FA.....................................		ad. 1999 No. 80
rep. 2007 No. 89
r. 53G.......................................		ad. 1994 No. 461
rep. 2007 No. 89
r. 53H.......................................		ad. 1994 No. 461
rep. 2007 No. 89
r. 53J........................................		ad. 1994 No. 461
am. 1998 No. 313
rs. 2002 No. 215
am. 2004 No. 146
rep. 2007 No. 89
r. 53K.......................................		ad. 1994 No. 461
rs. 2002 No. 215
rep. 2007 No. 89
r. 53L.......................................		ad. 1994 No. 461
rep. 2007 No. 89
r. 53M......................................		ad. 1994 No. 461
rep. 2007 No. 89
Part 6........................................		ad. Act No. 97, 1988
rep No 39, 2015
r. 54.........................................		ad. Act No. 97, 1988
rep No 39, 2015
r. 55.........................................		ad. Act No. 97, 1988
am. 1990 No. 151; 1991 No. 240; 2000 No. 72
rep No 39, 2015
r. 56.........................................		ad. Act No. 97, 1988
am. 1990 No. 151; 1991 No. 240; 1992 No. 449; 2000 No. 72; 2001 No. 289; 2006 No. 216; 2008 No. 141; 2009 No. 30
rep No 39, 2015
r. 56A.......................................		ad. 1991 No. 240
rep No 39, 2015
r. 57.........................................		ad. Act No. 97, 1988
rep No 39, 2015
Part 6A.....................................		ad. 1991 No. 240
rep. 2004 No. 37
r. 57A.......................................		ad. 1991 No. 240
rep. 2004 No. 37
r. 57B.......................................		ad. 1991 No. 240
rep. 2004 No. 37
r. 57C.......................................		ad. 1991 No. 240
rep. 2004 No. 37
r. 57D.......................................		ad. 1991 No. 240
rep. 2004 No. 37
Part 7........................................		rep. 2011 No. 3
Heading to Div. 1 of Part 7.........		ad. 1944 No. 90
rep. 2006 No. 216
Div. 1 of Part 7..........................		rep. 2006 No. 216
r. 58.........................................		am. 1940 Nos. 138 and 289; 1947 No. 173; 1960 No. 44; 1966 No. 156; 1968 No. 1
rep. 1994 No. 195
rr. 59–62...................................		am. 1944 No. 90
rep. 1994 No. 195
r. 63.........................................		am. 1972 No. 48
rep. 1994 No. 195
r. 64.........................................		rep. 1994 No. 195
r. 65.........................................		am. 1988 No. 384
rep. 2000 No. 229
r. 66.........................................		am. 1988 No. 384; 2000 No. 229
rep. 2006 No. 216
r. 67.........................................		am. 1972 No. 48; 1988 No. 384; 1989 No. 123
rs. 1994 No. 195
rep. 2000 No. 229
r. 68.........................................		am. 1944 No. 90
rs. 1994 No. 195
rep. 2000 No. 229
Heading to Div. 2 of Part 7.........		ad. 1944 No. 90
rs. 1945 No. 169
am. 1947 No. 173; 1965 No. 187
rs. 1975 No. 88; 2006 No. 216
rep. 2007 No. 89
Div. 2 of Part 7..........................		rep. 2007 No. 89
Subdiv. 1 of Div. 2..................... of Part 7		ad. 1990 No. 126 rep. 2000 No. 72
r. 69.........................................		ad. 1990 No. 126
rep. 2000 No. 72
Heading to Subdiv. 2.................. of Div. 2 of Part 7 (formerly Subdiv. A of Div. 2 of Part 7)		ad. 1945 No. 169 rep. 2000 No. 72
Subdiv. 2 of Div. 2 of................. Part 7		ad. 1975 No. 213 rep. 2000 No. 72
r. 70.........................................		ad. 1940 No. 289
rs. 1941 Nos. 120 and 327; 1942 No. 339; 1943 No. 80
am. 1945 Nos. 85 and 192; 1946 No. 135; 1947 No. 77; 1948 No. 115; 1949 No. 25
rs. 1951 No. 136; 1952 No. 89
am. 1953 No. 88; 1954 No. 99; 1959 No. 81; 1960 No. 74; 1962 Nos. 15 and 44; 1964 No. 121
rs. 1965 No. 133; 1967 No. 126; 1970 No. 126
am. 1971 No. 120; 1972 Nos. 50 and 137; 1974 Nos. 193 and 226; 1975 No. 101
rs. 1975 No. 213
am. 1976 Nos. 115 and 188; 1977 Nos. 77 and 248; 1978 Nos. 85 and 193; 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and 360; 1982 Nos. 115 and 267; 1983 No. 319; 1984 Nos. 172 and 286; 1986 No. 325; 1988 Nos. 382 and 384; 1989 No. 67; 1990 Nos. 126 and 398; 1991 Nos. 301 and 390; 1992 No. 216; 1993 Nos. 91 and 288; 1994 No. 219; 1995 No. 194; 1996 Nos. 133 and 320; 1997 No. 141; 1998 Nos. 14 and 163
rep. 2000 No. 72
r. 71.........................................		ad. 1986 No. 325
am. Act No. 97, 1988; 1989 No. 115; 1990 No. 192; 1994 No. 219; 1996 No. 133; 1997 No. 141
rep. 2000 No. 72
r. 72.........................................		ad. 1940 No. 289
am. 1941 No. 120
rs. 1941 No. 327
am. 1942 No. 339; 1943 No. 80; 1944 Nos. 90 and 124; 1945 Nos. 85 and 192; 1946 No. 135; 1947 No. 77; 1948 No. 115; 1949 No. 25
rs. 1950 No. 101; 1951 No. 136; 1952 No. 89
am. 1958 No. 27; 1965 No. 133; 1967 No. 126; 1974 Nos. 193 and 226; 1975 No. 101
rs. 1975 No. 213
am. 1976 No. 188
rs. 1978 No. 193
am. 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and 360; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 No. 274; 1986 No. 325; 1988 No. 383; Act No. 97, 1988; 1989 Nos. 67 and 358; 1990 No. 398; 1993 Nos. 91 and 288; 1994 No. 219; 1995 No. 194; 1996 No. 133; 1997 No. 141; 1998 No. 129
rep. 2000 No. 72
r. 72A.......................................		ad. 1996 No. 133
rep. 1997 No. 141
r. 73.........................................		ad. 1951 No. 136
rep. 1952 No. 89
ad. 1983 No. 319
am. 1984 No. 286; 1985 No. 274
rs. 1986 No. 325
am. 1988 No. 383; Act No. 97, 1988; 1989 Nos. 67 and 358; 1990 No. 398; 1993 Nos. 91 and 288; 1994 No. 219; 1995 No. 194; 1996 No. 133; 1997 No. 141; 1998 No. 129
rep. 2000 No. 72
r. 74.........................................		ad. 1940 No. 289
am. 1941 No. 120
rs. 1944 No. 90
am. 1945 No. 85; 1947 Nos. 77 and 173; 1950 No. 101; 1951 No. 136; 1953 No. 88; 1958 No. 27; 1964 No. 74; 1967 No. 126; 1971 No. 120; 1972 No. 137
rs. 1975 No. 213
am. 1976 No. 115
rs. 1976 No. 188
am. 1977 Nos. 77 and 248; 1978 No. 85
rs. 1978 No. 193
am. 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and 360; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 No. 274; 1986 No. 325; 1988 No. 382; Act No. 97, 1988; 1989 No. 67; 1994 No. 219; 1997 No. 141
rep. 2000 No. 72
r. 74A.......................................		ad. 1996 No. 133
rep. 1997 No. 141
r. 75.........................................		ad. 1983 No. 319
am. 1984 No. 286; 1985 No. 274; 1986 No. 325; 1988 No. 382; Act No. 97, 1988; 1989 No. 67; 1994 No. 219; 1997 No. 141
rep. 2000 No. 72
r. 76.........................................		ad. 1984 No. 286
am. Act No. 138, 1994
rep. 2000 No. 72
r. 77.........................................		ad. 1940 No. 289
rs. 1944 No. 90
am. 1947 No. 173
rs. 1975 No. 213
am. 1976 No. 115
rs. 1976 No. 188
am. 1977 Nos. 77 and 248; 1978 No. 85
rs. 1978 No. 193
am. 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and 360; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 No. 274; 1986 No. 325; Act No. 97, 1988; 1989 No. 67; 1994 No. 219; 1996 No. 133; 1997 No. 141
rep. 2000 No. 72
r. 78.........................................		ad. 1945 No. 85
am. 1947 No. 77; 1956 No. 96
rs. 1958 No. 70
am. 1965 No. 133; 1967 No. 126
rs. 1975 No. 213
am. 1976 Nos. 115 and 188; 1977 Nos. 77 and 248; 1978 No. 85
rep. 1978 No. 193
ad. 1982 No. 267
am. 1983 No. 319; 1984 No. 286; 1986 No. 325; Act No. 97, 1988; 1989 No. 67; 1994 No. 219
rep. 2000 No. 72
r. 79.........................................		ad. 1975 No. 213
am. 1976 No. 115; 1978 No. 193; 1981 No. 360; 1982 No. 115; 1983 No. 319; 1984 No. 286; Act No. 97, 1988
rs. 1988 No. 382
am. 1989 No. 67; 1994 No. 219; 1996 No. 133; 1997 No. 141
rep. 2000 No. 72
r. 80.........................................		ad. 1978 No. 193
am. 1979 No. 239; 1981 No. 360; 1982 No. 267; 1983 No. 319; 1986 No. 325; Act No. 97, 1988; 1989 No. 115; 1993 No. 288; 1995 No. 194; 1996 No. 133; 1997 Nos. 141 and 197
rep. 2000 No. 72
r. 80A.......................................		ad. 1993 No. 288
am. 1997 No. 141
rep. 2000 No. 72
r. 81.........................................		ad. Act No. 97, 1988
am. 1994 No. 219
rep. 2000 No. 72
r. 82.........................................		ad. 1989 No. 67
am. 1989 No. 115; 1993 No. 288; 1995 No. 194; 1996 No. 133; 1997 No. 141
rep. 2000 No. 72
r. 82A.......................................		ad. 1991 No. 301
rep. 2000 No. 72
r. 82B.......................................		ad. 1994 No. 219
am. 1996 No. 124; 1997 No. 141
rep. 2000 No. 72
r. 83.........................................		ad. 1990 No. 126
am. 1991 No. 301; 1995 No. 383
rep. 2000 No. 72
r. 83A.......................................		ad. 1996 No. 320
am. 1997 No. 141
rep. 2000 No. 72
r. 83B.......................................		ad. 1998 No. 163
rep. 2000 No. 72
r. 84.........................................		ad. 1975 No. 213
am. 1982 No. 267; 1984 No. 286; Act No. 97, 1988
rep. 2000 No. 72
r. 85.........................................		ad. 1975 No. 213
am. 1976 Nos. 115 and 188; 1977 No. 248; 1978 No. 193; 1981 No. 360; 1982 No. 267; 1986 No. 325; 1988 No. 382; Act No. 97, 1988; 1989 No. 67; 1994 No. 219; 1996 No. 320; 1998 No. 163
rep. 2000 No. 72
r. 86.........................................		ad. 1976 No. 188
rep. 1978 No. 193
ad. 1983 No. 319
am. 1986 No. 325; Act No. 97, 1988; 1996 No. 133; 1997 No. 141
rep. 2000 No. 72
r. 86A.......................................		ad. 1997 No. 141
rep. 2000 No. 72
r. 87.........................................		ad. 1983 No. 319
rs. 1996 No. 133; 1997 No. 141
rep. 2000 No. 72
r. 88.........................................		ad. 1990 No. 126
rep. 2000 No. 72
r. 88A.......................................		ad. 1991 No. 301
rep. 2000 No. 72
r. 89.........................................		ad. 1975 No. 213
am. 1976 Nos. 115 and 188; 1977 Nos. 77 and 107; 1978 Nos. 85 and 193; 1980 No. 137; 1981 Nos. 116 and 360; 1982 No. 267; 1983 No. 319; Act No. 97, 1988; 1996 No. 320
rs. 1988 No. 382
am. 1998 No. 163
rep. 2000 No. 72
r. 90.........................................		ad. 1975 No. 213
am. 1976 Nos. 115 and 188; 1977 No. 77; 1978 No. 193; 1979 No. 239; 1983 No. 319; 1988 No. 382; Act No. 97, 1988; 1990 No. 126; 1991 No. 301; 1997 No. 141

rep. 2000 No. 72
r. 91.........................................		ad. 1975 No. 213
am. 1976 No. 188; 1978 No. 193
rep. 2000 No. 72
r. 92.........................................		ad. 1975 No. 213
am. 1976 Nos. 115 and 188; 1977 No. 248
rs. 1978 No. 193
am. 1981 No. 360; 1982 No. 267; 1983 No. 319; 1986 No. 325; 1988 No. 382; 1990 No. 126; 1991 No. 301; 1994 No. 219; 1996 No. 320; 1998 No. 163
rep. 2000 No. 72
r. 93.........................................		ad. 1975 No. 213
am. 1976 Nos. 115 and 188; 1978 No. 193; 1981 No. 360; 1982 No. 267; 1983 No. 319; 1988 No. 382; Act No. 97, 1988; 1989 No. 67; 1990 No.126; 1991 No. 301; 1994 No. 219; 1996 Nos. 133 and 320; 1997 No. 141; 1998 No. 163
rep. 2000 No. 72
r. 94.........................................		ad. 1975 No. 213
am. 1976 No. 188; 1978 No. 193; 1983 No. 319; 1990 No. 126; 1991 No. 301
rep. 2000 No. 72
r. 95.........................................		ad. 1975 No. 213
am. 1976 Nos. 115 and 188
rs. 1978 No. 193
am. 1982 No. 267; 1983 No. 319; 1984 No. 286; 1988 No. 382; 1990 No. 126; 1996 No. 320; 1998 No. 163
rep. 2000 No. 72
r. 96.........................................		ad. 1975 No. 213
am. 1976 No. 188
rs. 1978 No. 193; Act No. 97, 1988
am. 1989 No. 141
rep. 2000 No. 72
Heading to Subdiv. 3.................. of Div. 2 of Part 7		rs. 1998 No. 14 rep. 2007 No. 89
Subdiv. 3 of Div. 2 of................. Part 7		ad. 1984 No. 172 rep. 2007 No. 89
Heading to r. 97.........................		rs. 2000 No. 72
rep. 2007 No. 89
r. 97.........................................		ad. 1984 No. 172
am. 1988 No. 208; Act No. 97, 1988; 1990 No. 126; 1991 No. 390; 1993 No. 202; 1996 No. 56; 1998 No. 14; 2000 No. 72; 2006 No. 187
rep. 2007 No. 89
r. 98.........................................		ad. 1984 No. 172
am. 1985 No. 278; 1986 No. 325; Act No. 97, 1988; 1989 Nos. 115 and 141; 1990 Nos. 126 and 192; 1991 No. 390; 1993 No. 202; 1996 Nos. 56 and 133; 1997 No. 141; 1998 No. 14
rep. 2000 No. 72
ad. 2002 No. 215
rs. 2005 No. 326
rep. 2007 No. 89
r. 98B.......................................		ad. 2005 No. 327
am. 2006 No. 187
rep. 2007 No. 89
r. 98C.......................................		ad. 2005 No. 327
am. 2006 No. 187
rep. 2007 No. 89
r. 98D.......................................		ad. 2005 No. 327
am. 2006 No. 187
rep. 2007 No. 89
r. 98A.......................................		ad. 2005 No. 326
rep. 2007 No. 89
Subdiv. 3A of Div. 2 of.............. Part 7		ad. 1998 No. 14 rep. 2007 No. 89
r. 99.........................................		ad. 1984 No. 172
am. 1984 No. 286; 1988 No. 208; Act No. 97, 1988; 1989 No. 141; 1990 No. 126; 1991 No. 390; 1993 No. 202; 1995 No. 139
rs. 1998 No. 14
am. 2002 No. 302
rep. 2007 No. 89
r. 99A.......................................		ad. 1995 No. 139
rs. 1998 No. 14
am. 2002 No. 302
rep. 2007 No. 89
r. 99B.......................................		ad. 1998 No. 14
am. 2002 No. 302
rep. 2007 No. 89
r. 99C.......................................		ad. 1998 No. 14
am. 2002 No. 302
rep. 2007 No. 89
r. 99D.......................................		ad. 1998 No. 14
am. 2002 No. 302; 2006 No. 187
rep. 2007 No. 89
r. 99E.......................................		ad. 1998 No. 14
rep. 2007 No. 89
r. 99F........................................		ad. 1998 No. 14
rs. 2000 No. 72
rep. 2007 No. 89
r. 99G.......................................		ad. 1998 No. 14
rep. 2007 No. 89
r. 99H.......................................		ad. 1998 No. 14
rs. 2002 No. 302
rep. 2007 No. 89
r. 99I........................................		ad. 1998 No. 14
am. 2000 No. 72; 2002 No. 302
rep. 2007 No. 89
rr. 99J, 99K...............................		ad. 1998 No. 14
rep. 2000 No. 72
r. 99L.......................................		ad. 1998 No. 14
rs. 2002 No. 302
rep. 2007 No. 89
r. 99M......................................		ad. 1998 No. 14
rep. 2007 No. 89
r. 100........................................		ad. 1989 No. 141
am. 1990 No. 151; 1991 No. 390
rs. 1998 No. 14
rep. 2000 No. 72
Subdiv. 3B of Div. 2.................. of Part 7		ad. 1998 No. 14 rep. 2007 No. 89
r. 100A.....................................		ad. 1998 No. 14
rep. 2007 No. 89
r. 100B.....................................		ad. 1998 No. 14
am. 2002 No. 302
rep. 2007 No. 89
r. 100C.....................................		ad. 1998 No. 14
am. 2002 No. 302
rep. 2007 No. 89
r. 100D.....................................		ad. 1998 No. 14
rep. 2007 No. 89
r. 100E......................................		ad. 1998 No. 14
rep. 2007 No. 89
r. 100F......................................		ad. 1998 No. 14
rep. 2002 No. 302
r. 100G.....................................		ad. 1998 No. 14
rep. 2007 No. 89
r. 100H.....................................		ad. 1998 No. 14
rep. 2007 No. 89
r. 100I.......................................		ad. 1998 No. 14
rep. 2007 No. 89
r. 100J......................................		ad. 1998 No. 14
rep. 2007 No. 89
Heading to Subdiv. 4.................. of Div. 2 of Part 7		rs. 1982 No. 280 rep. 2000 No. 72
Subdiv. 4 of Div. 2..................... of Part 7		ad. 1982 No. 128 rep. 2000 No. 72
r. 101........................................		ad. 1982 No. 128
am. 1982 No. 280; 1983 Nos. 87 and 213
rep. 2000 No. 72
r. 102........................................		ad. 1982 No. 280
rep. 2000 No. 72
rr. 103, 104...............................		ad. 1982 No. 128
am. 1982 No. 280
rep. 2000 No. 72
r. 105........................................		ad. 1982 No. 128
am. 1982 No. 280; 1983 No. 213
rep. 2000 No. 72
r. 106........................................		ad. 1982 No. 128
rep. 2000 No. 72
r. 107........................................		ad. 1982 No. 128
am. 1982 No. 280
rep. 2000 No. 72
r. 108........................................		ad. 1982 No. 128
rep. 2000 No. 72
r. 109........................................		ad. 1982 No. 128
am. 1982 No. 280
rep. 2000 No. 72
r. 110........................................		ad. 1982 No. 128
am. 1982 No. 280; 1983 No. 213
rep. 2000 No. 72
rr. 111, 112...............................		ad. 1982 No. 280
rep. 2000 No. 72
r. 113........................................		ad. 1982 No. 128
rep. 2000 No. 72
Heading to Subdiv. 5.................. of Div. 2 of Part 7		ad. 1945 No. 169 rep. 2000 No. 72
Subdiv. 5 of Div. 2..................... of Part 7		rep. 2000 No. 72
r. 114........................................		ad. 1944 No. 90
am. 1970 No. 43; 1988 No. 384
rs. 1994 No. 462
rep. 2000 No. 72
r. 115........................................		ad. 1944 No. 90
am. 1970 No. 43; 1994 No. 462
rep. 2000 No. 72
r. 116........................................		ad. 1944 No. 90
am. 1960 No. 44; 1966 No. 156
rep. 1994 No. 195
r. 117........................................		ad. 1944 No. 90
am. 1970 No. 43
rep. 1994 No. 195
r. 118........................................		ad. 1944 No. 90
am. 1947 No. 173; 1970 No. 43; 1988 No. 384; 1994 No. 462; 1997 No. 141
rep. 2000 No. 72
r. 119........................................		ad. 1944 No. 90
am. 1947 No. 173; 1970 No. 43; 1988 No. 384; 1990 No. 192; 1994 Nos. 219 and 462; 1999 Nos. 79 and 114
rep. 2000 No. 72
r. 120........................................		ad. 1944 No. 90
am. 1970 No. 43; 1988 No. 384; 1993 No. 370; 1994 No. 462
rep. 2000 No. 72
r. 120A.....................................		ad. 1990 No. 390
rep. 2000 No. 72
Heading to Subdiv. 6.................. of Div. 2 of Part 7		ad. 1945 No. 169 am. 1947 No. 173
rep. 2000 No. 72
Subdiv. 6 of Div. 2..................... of Part 7		rep. 2000 No. 72
r. 121........................................		ad. 1944 No. 90
am. 1947 No. 173; 1988 No. 384; 1994 No. 462
rep. 2000 No. 72
r. 122........................................		ad. 1944 No. 90
rs. 1947 No. 173
am. 1994 No. 462
rep. 2000 No. 72
r. 123........................................		ad. 1944 No. 90
rep. 2000 No. 72
Heading to Div. 3....................... of Part 7		rs. 1987 No. 120 rep. 2000 No. 72
Div. 3 of Part 7..........................		ad. 1950 No. 101 rep. 2000 No. 72
r. 124........................................		ad. 1950 No. 101
rep. 1956 No. 96
ad. 1987 No. 120
rs. 1988 No. 381
am. 1993 Nos. 91 and 370; 1994 No. 174
rep. 2000 No. 72
r. 124A.....................................		ad. 1994 No. 174
rep. 2000 No. 72
Div. 4 of Part 7..........................		ad. 1983 No. 111 rep. 2000 No. 72
r. 125........................................		ad.1983 No. 111
rep. 2000 No. 72
r. 125A.....................................		ad. 1998 No. 348
rep. 2000 No. 72
Heading to r. 126.......................		rs. 1998 No. 348
rep. 2000 No. 72
r. 126........................................		ad. 1983 No. 111
rep. 2000 No. 72
r. 126A.....................................		ad. 1998 No. 348
rep. 2000 No. 72
r. 127........................................		ad. 1983 No. 111
rep. 2000 No. 72
r. 128........................................		ad. 1983 No. 111
am. 1985 No. 274; 1988 No. 384; Act No. 97, 1988; 1989 No. 115; 1990 No. 192
rep. 1993 No. 15
ad. 1993 No. 91
rep. 2000 No. 72
r. 129........................................		ad. 1983 No. 111
rs. 1993 No. 15
rep. 2000 No. 72
r. 130........................................		ad. 1983 No. 111
am. 1993 No. 15
rep. 1994 No. 195
r. 131........................................		ad. 1983 No. 111
rs. 1993 No. 15
rep. 2000 No. 72
r. 132........................................		ad. 1983 No. 111
am. 1993 No. 15; 1994 No. 462
rep. 2000 No. 72
Div. 5 of Part 7..........................		ad. Act No. 97, 1988 rep. 2000 No. 72
r. 133........................................		ad. Act No. 97, 1988
rep. 2000 No. 72
r. 134........................................		ad. Act No. 97, 1988
am. 1989 No. 115; 1990 No. 192
rep. 2000 No. 72
Heading to Div. 6 of Part 7.........		rs. 1968 No. 1
rep. 2000 No. 72
Div. 6 of Part 7..........................		ad. 1960 No. 44 rep. 2000 No. 72
r. 135........................................		ad. 1960 No. 44
am. 1968 No. 1; 1969 No. 68; 1973 No. 266; 1976 No. 212; Act No. 49, 1986; 1991 No. 391
rep. 2000 No. 72
r. 136........................................		ad. 1960 No. 44
am. 1968 No. 1; 1972 No. 48; 1980 No. 149; 1988 No. 384; 1991 No. 391
rep. 2000 No. 72
r. 137........................................		ad. 1968 No. 1
am. 1988 No. 384; 1989 No. 123
rep. 2000 No. 72
r. 137A.....................................		ad. 1993 No. 47
am. 1997 No. 338
rep. 2000 No. 72
r. 138........................................		ad. 1960 No. 44
rs. 1968 No. 1
am. 1988 No. 384
rep. 2000 No. 72
r. 139........................................		ad. 1960 No. 44
rs. 1968 No. 1
rep. 2000 No. 72
r. 140........................................		ad. 1960 No. 44
am. 1966 No. 156; 1988 No. 384
rep. 1994 No. 195
r. 141........................................		ad. 1960 No. 44
rs. 1968 No. 1
am. 1970 No. 43; 1988 No. 384
rs. 1994 No. 462
rep. 2000 No. 72
Div. 7 of Part 7..........................		ad. 1980 No. 86 rep. 2000 No. 72
rr. 142, 143...............................		ad. 1980 No. 86
rep. 2000 No. 72
r. 144........................................		ad. 1980 No. 86
rep. 1994 No. 195
r. 145........................................		ad. 1980 No. 86
rs. 1994 No. 462
rep. 2000 No. 72
Div. 8 of Part 7..........................		ad. 1989 No. 80
rep. 2006 No. 216
r. 146........................................		ad. 1989 No. 80
am. Act No. 30, 1995
rep. 2006 No. 216
Heading to r. 147.......................		am. 1998 No. 129
rep. 2006 No. 216
r. 147........................................		ad. 1989 No. 80
am. Act No. 30, 1995
rep. 2006 No. 216
Note to r. 147............................		ad. 1998 No. 129
rep. 2006 No. 216
Div. 9 of Part 7..........................		ad. 1993 No. 370 rep. 1994 No. 460
r. 147A.....................................		ad. 1993 No. 370
rep. 1994 No. 460
Div. 9 of Part 7..........................		ad. 1994 No. 399 rep. 2000 No. 72
rr. 147A–147C..........................		ad. 1994 No. 399
rep. 2000 No. 72
Div. 10 of Part 7........................		ad. 1994 No. 399 rep. 2000 No. 72
rr. 147D, 147E...........................		ad. 1994 No. 399
rep. 2000 No. 72
Div. 11 of Part 7........................		ad. 1994 No. 399 rep. 2000 No. 72
r. 147F......................................		ad. 1994 No. 399
rep. 2000 No. 72
Div. 11A of Part 7......................		ad. 1995 No. 316 rep. 2000 No. 72
rr. 147FA, 147FB.......................		ad. 1995 No. 316
rep. 2000 No. 72
Div. 11B of Part 7......................		ad. 1996 No. 346 rep. 2000 No. 72
rr. 147FC–147FE.......................		ad. 1996 No. 346
rep. 2000 No. 72
Heading to Div. 12 of Part 7........		rs. 2006 No. 216
rep. 2011 No. 3
Div. 12 of Part 7........................		ad. 1994 No. 460
rep. 2011 No. 3
r. 147G.....................................		ad. 1994 No. 460
rep. 2011 No. 3
Part 8
Heading to Part 8.......................		rs. 1997 No. 148; 2012 No. 91
Part 8........................................		ad. 1990 No. 192
Division 1
Heading to Div. 1 of Part 8.........		ad. 1996 No. 150
r. 148........................................		ad. 1990 No. 192
am. 1990 No. 468; 1991 No. 158
rs. 1992 No. 216
am. 1993 No. 91; 1994 No. 127; 1995 Nos. 382 and 447; 1996 No. 150; 1997 No. 148; 2010 No. 136; 2012 No. 91
r. 149........................................		ad. 1990 No. 192
rs. 1997 No. 148
am. 2012 No. 91
r. 150........................................		ad. 1990 No. 192
rep. 1997 No. 148
Division 1A
Div. 1A of Part 8.......................		ad. 1997 No. 148
r. 150AA...................................		ad. 1997 No. 148
am. Act No. 60, 1999; 2002 No. 45; 2006 No. 167; 2012 No. 91
Heading to r. 150AB..................		rs. 2009 No. 156
r. 150AB...................................		ad. 1997 No. 148
am. Act No. 60, 1999; 2001 Nos. 81 and 107; 2002 No. 45; 2005 Nos. 161 and 195; 2006 No. 167; 2010 No. 136: 2012 Nos. 91 and 174
r. 150AC...................................		ad. 1997 No. 148
rep. 2002 No. 45
Heading to r. 150AD..................		rs. 2012 No. 91
r. 150AD...................................		ad. 1997 No. 148
am. 2009 No. 156; 2012 No. 91; No 39, 2015
r. 150AE...................................		ad. 1997 No. 148
am. 2001 No. 107; 2002 No. 45; 2012 Nos. 91, 174 and 222; No 128 and 279, 2013
Note to r 150AE(13)..................		rep No 279, 2013
r. 150AF...................................		ad. 1997 No. 148
am. 2002 No. 45; 2012 Nos. 91, 174 and 222; No 128 and 279, 2013
Heading to Div. 2 of Part 8.........		ad. 1996 No. 150
rep. 2012 No. 91
Div. 2 of Part 8..........................		rep. 2012 No. 91
r. 150A.....................................		ad. 1996 No. 150
am. 1997 No. 148; 2010 No. 136
rep. 2012 No. 91
Heading to r. 151.......................		rs. 2001 No. 107
rep. 2012 No. 91
r. 151........................................		ad. 1990 No. 192
am. 1992 No. 216; 1993 No. 91; 1994 No. 127; 1997 No. 197; Act No. 60, 1999; 2001 Nos. 81 and 107; 2009 No. 156; 2010 No. 136
rep. 2012 No. 91
Division 3
Heading to Div. 3 of Part 8.........		ad. 1996 No. 150
rs. 2012 No. 91
r. 152........................................		ad. 1990 No. 192
am. 1991 No. 158; 1992 No. 216; 1993 No. 91; 1995 Nos. 382 and 447; 1996 No. 150
rs. 1996 No. 345
am. 1997 No. 148; 2000 No. 90; 2003 No. 262; 2005 No. 161
rs. 2006 No. 167
am. 2012 No. 91; No 39, 2015
Part 8A
Part 8A.....................................		ad. 1991 No. 20
Division 1
Heading to Div. 1 of................... Part 8A		ad. 2004 No. 115
r. 152A.....................................		ad. 1991 No. 20
am. 1997 No. 368; 2004 Nos. 115 and 248
Division 2
Heading to Div. 2 of................... Part 8A		ad. 2004 No. 115
r. 152B.....................................		ad. 1991 No. 20
am. 1997 No. 368
rs. 2004 No. 115
r. 152C.....................................		ad. 1991 No. 20
am. 1992 No. 38; 1994 No. 412; 1997 No. 368
rs. 2004 Nos. 115 and 248
am No 39, 2015
r. 152D.....................................		ad. 1991 No. 20
am. 1997 No. 368
rs. 2004 No. 115
r. 152E......................................		ad. 1991 No. 20
am. 1997 No. 368
rs. 2004 No. 115
r. 152F......................................		ad. 1991 No. 20
am. 1997 No. 368
rep. 2004 No. 115
r. 152G.....................................		ad. 1991 No. 20
rep. 2004 No. 115
r. 152H.....................................		ad. 1991 No. 20
am. 1997 No. 368
rep. 2004 No. 115
r. 152HA...................................		ad. 1992 No. 38
am. 1997 No. 368
Renumbered r. 152F...................		2004 No. 115
r 152F.......................................		am No 39, 2015
Heading to r. 152I......................		am. 1997 No. 368
r. 152I.......................................		ad. 1991 No. 20
am. 1997 No. 368
rep. 2004 No. 115
r. 152J......................................		ad. 1991 No. 20
rs. 1997 No. 368
rep. 2004 No. 115
r. 152K.....................................		ad. 1991 No. 20
Renumbered r. 152G..................		2004 No. 115
r 152G......................................		am No 39, 2015
Division 3
Heading to Div. 3 of................... Part 8A		ad. 2004 No. 115 rep. 2011 No. 4
r. 152L......................................		ad. 1993 No. 216
am. 1997 Nos. 176 and 197; 2001 No. 163
Renumbered r. 152H..................		2004 No. 115
rep. 2011 No. 4
r. 152M.....................................		ad. 1993 No. 216
rep. 1997 No. 368
r. 152N.....................................		ad. 1993 No. 275
Renumbered r. 152I...................		2004 No. 115
rep. 2011 No. 2
r. 152P......................................		ad. 1993 No. 275
Renumbered r. 152J...................		2004 No. 115
rep. 2011 No. 2
Part 9........................................		ad. 1943 No. 127
rep. 2009 No. 334
r. 153........................................		ad. 1941 No. 327
rep. 1942 No. 339
ad. 1943 No. 127
am. 1956 No. 96; 2005 No. 117
rep. 2009 No. 334
r. 154........................................		ad. 1941 No. 327
rep. 1942 No. 339
ad. 1943 No. 127
am. 1972 No. 48; 1988 No. 384; 2005 No. 117
rep. 2009 No. 334
r. 155........................................		ad. 1943 No. 127
am. 1972 No. 48; 1988 No. 384
rs. 2005 No. 117
rep. 2009 No. 334
r. 156........................................		ad. 1988 No. 262
am. 1989 No. 250
rs. 2005 No. 117

rep. 2009 No. 334
r. 157........................................		ad. 1943 No. 127
am. 1988 No. 262
rep. 2005 No. 117
r. 158........................................		ad. 1943 No. 127
rs. 1988 No. 262; 2005 No. 117
rep. 2009 No. 334
r. 158A.....................................		ad. 1997 No. 416
rep. 2009 No. 334
r. 159........................................		ad. 1943 No. 127
am. 1988 No. 262; 2005 No. 117
rep. 2009 No. 334
r. 160........................................		ad. 1943 No. 127
am. 1988 No. 262; 2005 No. 117
rep. 2009 No. 334
r. 161........................................		ad. 1943 No. 127
am. 1947 No. 77
rs. 1988 No. 262
am. 2005 No. 117
rep. 2009 No. 334
r. 162........................................		ad. 1943 No. 127
rep. 2005 No. 117
r. 163........................................		ad. 1947 No. 77
am. 1967 No. 126; 1984 No. 408; 1989 No. 123; 2002 No. 302; 2005 No. 117
rep. 2009 No. 334
r. 164........................................		ad. 1943 No. 127
am. 1988 No. 262; 2002 No. 302; 2005 No. 117
rep. 2009 No. 334
r. 165........................................		ad. 1943 No. 127
am. 1944 No. 90; 1990 No. 192; 2005 No. 117
rep. 2009 No. 334
r. 166........................................		ad. 1943 No. 127
am. 1947 No. 77
rs. 1988 No. 262
am. 2005 No. 117
rep. 2009 No. 334
r. 167........................................		ad. 1943 No. 127
rs. 1988 No. 262
am. 2005 No. 117
rep. 2009 No. 334
r. 168........................................		ad. 1943 No. 127
am. 1945 No. 85; 1972 No. 48; 1984 No. 416; 1988 No. 262; 1989 No. 123; 1990 No. 192; 2002 No. 302; 2005 No. 117
rep. 2009 No. 334
r. 169........................................		ad. 1947 No. 77
am. 1989 No. 123; 2005 No. 117
rep. 2009 No. 334
Heading to Part 9A....................		ad. 2005 No. 33
rep. 2007 No. 89
r. 170........................................		am. 1988 No. 384; 1991 No. 20; 1997 No. 176
rep. 2001 No. 289
ad. 2005 No. 33
rs. 2005 No. 33
rep. 2007 No. 89
r. 170A.....................................		ad. 2006 No. 366
rep. 2007 No. 89
Part 10
r. 171........................................		am. 1997 No. 176
rep No 39, 2015
r. 172........................................		am. 1972 No. 48
rs. 1984 No. 416
am. 1989 No. 123; 1997 No. 176
rep No 39, 2015
r 173.........................................		am No 39, 2015
r. 174........................................		am. 1967 No. 126
rs. 1972 No. 48; 1984 No. 416
am. 1988 No. 384; 1990 No. 192
rep No 39, 2015
r. 175........................................		ad. 1979 No. 126
rep No 39, 2015
r. 176........................................		am. 1967 No. 126
rs. 1984 No. 408
am. Act No. 97, 1988
rep. 2002 No. 302
r. 177........................................		ad. 1997 No. 191
rs. 2002 No. 111
rep. 2007 No. 89
r. 178........................................		ad. 2002 No. 101
rep. 2007 No. 89
Part 15
Part 15......................................		ad. No. 128, 2013
r. 200........................................		ad. No. 128, 2013
rs No 279, 2013
r 201.........................................		ad No 279, 2013
r 202.........................................		ad No 79, 2015
r 202 (2nd occurring)..................		ad No 39, 2015
Heading to Schedule..................		ad. 1990 No. 192
rep. 2006 No. 216
Schedule 1................................		am. 1943 No. 127; 1944 No. 124; 1951 No. 157; 1958 No. 27; 1965 No. 187; 1967 No. 126; 1984 Nos. 286, 408 and 416; 1990 No. 152
rep. 2011 No. 36
Form 1......................................		1936 No. 94
am. 1984 No. 416
rep. 2011 No. 36
Form 2......................................		1936 No. 94
am. 1984 No. 416
rep. 2011 No. 36
Form 3......................................		1936 No. 94
rep. 2006 No. 216
Form 4......................................		1936 No. 94
rs. 1984 No. 408
rep. 2006 No. 216
Heading to Schedule 2................		ad. 1990 No. 192
rep. 2006 No. 216
Schedule 2................................		am. 1967 No. 126
rep. 2006 No. 216
Schedule 2A..............................		ad. 1994 No. 461
rep. 2007 No. 89
Schedule 2B..............................		ad. 1994 No. 461
am. 2002 No. 215
rep. 2007 No. 89
Heading to Schedule 3................		ad. 1990 No. 192
rep. 2006 No. 216
Schedule 3................................		ad. 1941 No. 327
rs. 1942 No. 339; 1943 No. 80; 1945 Nos. 85 and 192; 1946 No. 135; 1947 Nos. 77 and 173; 1948 No. 115; 1949 No. 25; 1950 No. 101; 1951 No. 136; 1952 No. 89; 1953 No. 88; 1954 No. 99
am. 1958 No. 27
rs. 1959 No. 81; 1960 No. 74; 1962 Nos. 15 and 44
am. 1963 No. 92
rs. 1964 No. 121; 1965 No. 133; 1967 No. 126; 1970 No. 126; 1971 No. 120; 1972 Nos. 50 and 137; 1974 Nos. 193 and 226; 1975 Nos. 101 and 213; 1976 No. 115
am. 1976 No. 188
rs. 1977 Nos. 77 and 248; 1978 Nos. 85 and 193; 1979 No. 239; 1980 No. 137; 1981 No. 116; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 No. 274; 1986 No. 325; 1987 No. 92
am. 1988 No. 383
rs. 1989 No. 115
am. 1989 No. 115 (as am. by 1989 No. 358)
rs. 1989 No. 358; 1990 No. 398
am. 1993 No. 91
rs. 1993 No. 288
am. 1995 No. 194
rs. 1996 No. 133
am. 1997 No. 141; 1998 No. 129
rep. 2006 No. 216
Schedule 4................................		ad. 1982 No. 128
rep. 2006 No. 216
Schedule 5 heading....................		ad. 1990 No. 192
rep No 39, 2015
Schedule 5................................		ad. 1984 No. 416
rep No 39, 2015
Schedule 6................................		ad. 1989 No. 80
am. 1989 No. 124; 1990 No. 192; 1991 No. 121; 1992 No. 129; 1993 No. 65; 1994 No. 96; 1995 No. 58; 1996 No. 38; 1997 No. 68
rep. 2006 No. 216
Schedule 9
Schedule 9................................		ad. 1991 No. 20
am. 1997 No. 368
rs. 1997 No. 368; 2004 No. 115
Schedule 10 heading..................		rs. 2004 Nos. 115 and 248; No 39, 2015
Schedule 10...............................		ad. 1991 No. 20
rs. 1997 No. 368
am. 2001 No. 100; 2003 No. 372; 2004 No. 248
rs No 39, 2015
Schedule 11...............................		ad. 1993 No. 216
rep. 1997 No. 368
Heading to Schedule 12..............		rs. 2004 No. 115
rep. 2011 No. 4
Schedule 12...............................		ad. 1993 No. 275
am. 1997 No. 368; 2003 No. 215; 2005 Nos. 32 and 181; 2007 No. 327
rep. 2011 No. 4
Heading to Schedule 13..............		rs. 2004 No. 115
rep. 2011 No. 4
Schedule 13...............................		ad. 1993 No. 275
rep. 2011 No. 4
Schedule 14...............................		ad. 1997 No. 191
am. 2002 No. 111
rep. 2007 No. 89

Endnote 5Repeal table

The amendment history of the repealed provisions of the Income Tax Regulations 1936 up to and including the Income Tax Regulations (Amendment) appears in the table below.

Provision affected		How affected
r. 2..........................................		am. 1940 No. 289; 1941 No. 327; 1942 No. 339; 1943 No. 127; 1944 No. 90; 1945 No. 169; 1949 No. 25; 1950 Nos. 63 and 101
rs. 1956 No. 96
am. 1960 No. 44; 1965 No. 187; 1966 No. 156; 1968 No. 1; 1970 No. 168; 1972 No. 48
rep. 1974 No. 267
r. 4AD.....................................		ad. 1952 No. 90
am. 1956 No. 34
rep. 1956 No. 96
r. 4AB.....................................		ad. 1947 No. 77
rs. 1949 No. 25
am. 1950 Nos. 63 and 101
rs. 1957 No. 39
am. 1957 No. 74; 1960 No. 44; 1962 No. 112; 1963 No. 53; 1966 No. 156; 1972 No. 48
rep. 1988 No. 196
r. 4AD.....................................		ad. 1965 No. 187
am. 1967 Nos. 112 and 126
rep. 1989 No. 123
r. 4A........................................		ad. 1942 No. 553
am. 1945 No. 12
rs. 1954 No. 11; 1955 No. 23; 1959 No. 25; 1972 No. 48; 1975 No. 89
rep. 1984 No. 172
r. 4B........................................		ad. 1953 No. 55
am. 1967 No. 126
rep. 1988 No. 384
r. 6A........................................		ad. 1939 No. 6
rep. 1939 No. 42
r. 7B........................................		ad. 1943 No. 80
am. 1943 No. 151
rep. 1956 No. 96
r. 8A........................................		ad. 1960 No. 44
rep. 1968 No. 1
ad. 1977 No. 107
am. 1978 No. 85
rep. 1983 No. 319
r. 11B......................................		ad. 1960 No. 44
rep. 1968 No. 1
r. 22........................................		am. 1960 No. 44
rs. 1970 No. 43
rep. 1983 No. 79
r. 26A......................................		ad. 1963 No. 53
rep. 1988 No. 384
r. 33........................................		am. 1943 No. 127; 1945 No. 169; 1988 No. 384
rep. 1990 No. 152
Heading to Part VIA.................		rep. 1944 No. 90
Subdiv. A of Div. 2 of............... Part VI (rr. 54AA, 54AB, 54A–54D, 54DA)		rep. 1975 No. 213
r. 54AA...................................		ad. 1950 No. 101
am. 1958 No. 27; 1964 No. 74; 1974 No. 193
rep. 1975 No. 213
r. 54AB....................................		ad. 1974 No. 267
rep. 1975 No. 213
r. 54DAE.................................		ad. 1975 No. 213
am. 1976 No. 115; 1977 No. 77; 1978 Nos. 85 and 193; 1980 No. 137; 1981 No. 116; 1982 No. 267
rep. 1988 No. 382
r. 54DAEA...............................		ad. 1976 No. 115
am. 1977 No. 77; 1978 Nos. 85 and 193; 1980 No. 137; 1981 Nos. 116 and 360
rep. 1988 No. 382
r. 54DAF.................................		ad. 1975 No. 213
rep. 1988 No. 382
Subdiv. AA of Div. 2 of ............ Part VI (rr. 54DB–54DJ)		ad. 1974 No. 267 rep. 1978 No. 193
r. 54DI.....................................		ad. 1974 No. 267
rep. 1978 No. 193
r. 54E......................................		ad. 1941 No. 120
am. 1942 No. 339
rep. 1944 No. 90
Heading to Div. 3 of Part VI......		rep. 1945 No. 169
r. 54L......................................		ad. 1944 No. 90
rep. 1947 No. 173
r. 54M.....................................		ad. 1944 No. 90
am. 1945 No. 85
rep. 1947 No. 173
Heading to Div. 4 of Part VI......		rep. 1945 No. 169
rr. 54P, 54Q.............................		ad. 1944 No. 90
am. 1945 No. 169
rep. 1947 No. 173
r. 54R......................................		ad. 1944 No. 90
rep. 1947 No. 173
r. 54S.......................................		ad. 1944 No. 90
am. 1945 No. 169
rep. 1947 No. 173
rr. 54T–54V.............................		ad. 1944 No. 90
rep. 1947 No. 173
r. 54W.....................................		ad. 1944 No. 90
am. 1945 No. 85
rep. 1947 No. 173
rr. 54AA–54AF........................		ad. 1944 No. 90
rep. 1947 No. 173
Div. 3 of Part VI....................... (rr. 54AG–54AL)		rep. 1950 No. 101
r. 54AG...................................		ad. 1945 No. 169
rep. 1950 No. 101
r. 54AH...................................		ad. 1946 No. 135
rep. 1950 No. 101
r. 54AJ.....................................		ad. 1947 No. 77
rep. 1950 No. 101
r. 54AK...................................		ad. 1948 No. 162
rep. 1950 No. 101
r. 54AL....................................		ad. 1949 No. 50
rep. 1950 No. 101
r. 54ZB....................................		ad. 1951 No. 157
rep. 1956 No. 96
r. 54ZC....................................		ad. 1952 No. 102
rep. 1956 No. 96
r. 54ZD....................................		ad. 1953 No. 88
rep. 1956 No. 96
r. 54ZE....................................		ad. 1954 No. 112
rs. 1965 No. 187; 1970 No. 168; 1971 No. 148
am. 1972 No. 50
rep. 1988 No. 384
r. 54ZEA..................................		ad. 1966 No. 156
rep. 1970 No. 168
Part VII................................... (rr. 55–58)		rep. 1984 No. 408
r. 55........................................		am. 1972 No. 48
rep. 1984 No. 408
rr. 56–58..................................		rep. 1984 No. 408
Part VIIA................................. (rr. 58A, 58B)		ad. 1941 No. 327 rep. 1942 No. 339
rr. 58A, 58B.............................		ad. 1941 No. 327
rep. 1942 No. 339
r. 58D......................................		ad. 1943 No. 127
rep. 1988 No. 262
r. 58FA....................................		ad. 1947 No. 77
rep. 1988 No. 262
r. 58PA....................................		ad. 1947 No. 77
am. 1949 No. 25
rep. 1988 No. 262
r. 61........................................		rep. 1989 No. 123
r. 66........................................		ad. 1943 No. 127
rs. 1950 No. 101
am. 1955 No. 23; 1967 No. 126; 1975 No. 213
rep. 1989 No. 123
Heading to The First.................. Schedule		rep. 1990 No. 192
Form 3.....................................		1936 No. 94
rep. 1984 No. 286
Form 4.....................................		1936 No. 94
rs. 1951 No. 157
am. 1965 No. 187; 1967 No. 126
rep. 1984 No. 286
Form 5.....................................		1936 No. 94
rep. 1951 No. 157
Form 6.....................................		1936 No. 94
rep. 1958 No. 27
Form 7.....................................		1936 No. 94
am. 1943 No. 127; 1944 No. 124
rep. 1990 No. 152
Form 10...................................		1936 No. 94
rs. 1951 No. 157
am. 1965 No. 187
rep. 1984 No. 408
Form 11...................................		1936 No. 94
rep. 1984 No. 408
Heading to The Second.............. Schedule		rep. 1990 No. 192
Heading to The Third................ Schedule		rep. 1990 No. 192
The Fourth Schedule.................		ad. 1941 No. 327
rep. 1942 No. 339
Fourth Schedule........................		ad. 1965 No. 187
rep. 1967 No. 126
ad. 1974 No. 267
rep. 1978 No. 193
The Fifth Schedule....................		ad. 1966 No. 156
rs. 1972 No. 48
rep. 1975 No. 89
Sixth Schedule..........................		ad. 1967 No. 112
rep. 1989 No. 123
Heading to Seventh................... Schedule		rep. 1990 No. 192

Endnote 6Renumbering table

The renumbering of provisions of the Income Tax Regulations 1936, made by the Income Tax Regulations (Amendment) appears in the table below.

Old number	New number
Part I	Part 1
Regulation	Regulation
1	1
3	2
Part II	Part 2
Regulation	Regulation
4	3
Part III	Part 3
Regulation	Regulation
4AA	4
4AAA	5
4AC	6
4ACA	7
4ADA	8
4AE	9
5	10
6	11
7	12
7A	13
8	14
Part IV	Part 4
Regulation	Regulation
9	15
10	16
11	17
11A	18
12	19
13	20
14	21
Regulation	Regulation
15	22
16	23
17	24
18	25
19	26
20	27
21	28
22A	29
22B	30
22C	31
23	32
24	33
25	34
26	35
27	36
28	37
29	38
30	39
31	40
32	41
33A	42
Part V	Part 5
Regulation	Regulation
34A	43
34	44
35	45
36	46
37	47
Regulation	Regulation
38	48
39	49
40	50
41	51
42	52
43	53
Part VA	Part 6
Regulation	Regulation
43A	54
43B	55
43C	56
43D	57
Part VI	Part 7
Division 1	Division 1
Regulation	Regulation
44	58
45	59
46	60
47	61
48	62
49	63
50	64
51	65
52	66
53	67
54	68
Division 2	Division 2
Subdivision AAAA	Subdivision 1
Regulation	Regulation
54AA	69
Subdivision A	Subdivision 2
Regulation	Regulation
54A	70
54AB	71
54B	72
54BA	73
54C	74
Regulation	Regulation
54CA	75
54CB	76
54D	77
54DA	78
54DAA	79
54DAAA	80
54DAAB	81
54DAAC	82
54DAAD	83
54DAB	84
54DAC	85
54DACA	86
54DACB	87
54DACC	88
54DAD	89
54DAG	90
54DAH	91
54DAJ	92
54DAK	93
54DAL	94
54DAM	95
54DAN	96
Subdivision AAA	Subdivision 3
Regulation	Regulation
54DAO	97
54DAP	98
54DAQ	99
54DAR	100
Subdivision AA	Subdivision 4
Regulation	Regulation
54DB	101
54DBA	102
54DC	103
54DD	104
54DE	105
54DF	106
54DG	107
Regulation	Regulation
54DH	108
54DJ	109
54DK	110
54DKA	111
54DKB	112
54DL	113
Subdivision B	Subdivision 5
Regulation	Regulation
54E	114
54F	115
54G	116
54H	117
54J	118
54K	119
54N	120
Subdivision C	Subdivision 6
Regulation	Regulation
54X	121
54Y	122
54Z	123
Division 3	Division 3
Regulation	Regulation
54ZA	124
Division 3A	Division 4
Regulation	Regulation
54ZEA	125
54ZEB	126
54ZEC	127
54ZED	128
54ZEF	129
54ZEG	130
54ZEH	131
54ZEJ	132
Division 3B	Division 5
Regulation	Regulation
54ZEK	133
54ZEL	134
Division 4	Division 6
Regulation	Regulation
54ZF	135
54ZG	136
54ZGA	137
54ZH	138
54ZI	139
54ZJ	140
54ZK	141
Division 5	Division 7
Regulation	Regulation
54ZL	142
54ZM	143
54ZN	144
54ZP	145
Division 6	Division 8
Regulation	Regulation
55	146
56	147
Part VII	Part 8
Regulation	Regulation
57	148
58	149
58AA	150
58AB	151
58AC	152
Part VIIA	Part 9
Regulation	Regulation
58A	153
58B	154
58C	155
58CA	156
58F	157
58G	158
58H	159
58J	160
58K	161
58L	162
Regulation	Regulation
58LA	163
58M	164
58N	165
58P	166
58Q	167
58R	168
58S	169
Part VIII	Part 10
Regulation	Regulation
59	170
60	171
62	172
63	173
Regulation	Regulation
64	174
64A	175
65	176
Schedule 1	Schedule 1
Form 1	Form 1
Form 2	Form 2
Form 8	Form 3
Form 9	Form 4
Schedule 2	Schedule 2
Schedule 3	Schedule 3
Schedule 4	Schedule 4
Schedule 7	Schedule 5
Schedule 8	Schedule 6