Income Tax Regulations (Amendment) (Cth)

Statutory

Rules1992No. 216 1

__________________

Income Tax Regulations 2(Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income Tax Assessment Act 1936.

 Dated 30 June 1992.

  BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

JOHN DAWKINS

Treasurer

____________

1.   Commencement

1.1   These Regulations are taken to have commenced on 1 July 1991.

2.   Amendment

2.1   The Income Tax Regulations are amended as set out in these Regulations.

3.   Regulation 70 (Interpretation)

3.1   Subregulation 70 (1) (paragraph (c) of the definition of “prescribed non-resident”):

Omit the paragraph, substitute:

• “(c)

  a provision of the Social Security Act 1991, other than Parts 2.11, 2.12, 2.14 or 2.15 of that Act;”.

4.   Regulation 148 (Interpretation)

4.2   Omit the regulation, substitute:

“Interpretation

“148.

In this Part:

‘18-20 at-home-rate benefit’means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in columns 2 and 3B of item 2 of Table B at point 1068-B1 of SSA91;

‘18-20 independent-rate benefit’means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in columns 2 and 3B of item 1 of Table B at point 1068-B1 of SSA91;

‘18-20 partnered-rate benefit’means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in columns 2 and 3B of item 6 or 8 of Table B at point 1068-B1 of SSA91;

‘dependant partner-rate benefit’means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91:

    (i) that is payable in the circumstances referred to in columns 2 and 3A of item 3 of Table B in point 1067-B1 of SSA91; and

   (ii) the rate of which has been increased under module C in section 1067 of SSA91; or

• (b)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91 that is payable in the circumstances referred to in:

   (i) columns 2 and 3A of item 6 of Table B in point 1068-B1 of SSA91; or

   (ii) columns 2 and 3A of item 7 of Table B in point 1068-B1 of SSA91; or

   (iii) columns 2 and 3B of item 7 of Table B in point 1068-B1 of SSA91; and

 the rate of which has been increased under module C in section 1068 of SSA91; or

• (c)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91:

   (i) that is payable in the circumstances referred to in columns 2 and 3A of item 3 of Table B in point 1067-B1 of SSA91, if the rate of the benefit has been increased under module C in section 1067 of SSA91; or

   (ii) columns 2 and 3A of item 6 of Table B in point 1068-B1 of SSA91, if the rate of the benefit has been increased under module C in section 1068 of SSA91; and

   (iii) that has been received at some time during the year of income and continuously since before 21 September 1990; and

   (iv) applies to a person who does not have a dependant child; or

• (d)

  a rebatable benefit (other than a benefit referred to in paragraph (a), (b) or (c)), if the benefit applies to a person who:

   (i) is a member of a couple; and:

   (ii) has turned 21; and

   (iii) has a dependant partner who has turned 21 and who does not get an AUSTUDY allowance or a prescribed pension; and

   (iv) does not have a dependant child; or

• (e)

  a rebatable benefit (other than a benefit referred to in paragraph (a), (b) (c) or (d)), if the benefit applies to a person:

   (i) who is a member of a couple; and

   (ii) has a dependant child; and

   (iii) whose partner does not receive an AUSTUDY allowance or a prescribed pension; or

• (f)

  a benefit, being:

   (i) a rebatable benefit (other than a benefit referred to in paragraph (a), (b) (c), (d) or (e)); or

   (ii) a benefit payable under the Social Security Act 1947 and continued under clause 31 of Schedule 1a of SSA91;

 that applies to a person who:

 (iii) is a member of a couple; and

 (iv) got the benefit at some time during the year of income and continuously since before 21 September 1990;

‘illness-separated-rate benefit’means a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91 that is payable in the circumstances referred to in:

• (a)

  columns 2 and 3A of item 4 of Table B at point 1067-B1 of SSA91, if the rate of the benefit has been increased under module C in section 1067 of SSA91; or

• (b)

  columns 2 and 3A of item 8 of Table B at point 1068-B1 of SSA91, if the rate of the benefit has been increased under module C in section 1068 of SSA91; or

• (c)

  columns:

 (i) 2 and 3A; or

 (ii) 2 and 3B;

 of item 9 of Table B at point 1068-B1 of SSA91, if the rate of the benefit has been increased under module C in section 1068 of SSA91;

‘illness-separated-rate pension’ means a pension that is an illness-separated-rate service pension or an illness-separated-rate social security pension;

‘illness-separated-rate service pension’ means a rebatable pension under VEA that is payable in the circumstances referred to in column 2 of item 4 in table B at point 41-B1 or 43-B1 of VEA;

‘illness-separated-rate social security pension’ means a rebatable pension under SSA91 that is payable in the circumstances referred to in:

(a)

column 2 of item 3 in table B in point 1064-B1; or;

(b)

column 2 of item 3 in table B in point 1065-B1;

of SSA91;

‘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 in 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;

‘member of a couple’ has the same meaning as in SSA91 and VEA;

‘over-21 single-rate benefit’ means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in columns 2 and 3B of item 3 or 4 of Table B at point 1068-B1 of SSA91;

‘over-60-rate benefit’ means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in columns 2 and 3B of item 5 of Table B at point 1068-B1 of SSA91;

‘partner’ has the same meaning as in SSA91 and VEA;

‘partnered half-rate benefit’ means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in columns 2 and 3B of item 7 of Table B at point 1068-B1 of SSA91, if the rate of the benefit has not been increased under module C in section 1068 of SSA91;

‘partnered parent half-rate benefit’ means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in:

• (c)

  columns 2 and 3A of item 3 of Table B at point 1067-B1 of SSA91, if the rate of the benefit has not been increased under module C in section 1067 of SSA91; or

• (d)

  columns 2 and 3A of item 6 or 7 of Table B at point 1068-B1 of SSA91, if the rate of the benefit has not been increased under module C in section 1068 of SSA91;

‘partnered-rate pension’ means a pension that is a partnered-rate service pension or a partnered-rate social security pension;

‘partnered-rate service pension’ means a rebatable pension under VEA that is payable in the circumstances referred to in column 2 of item 3 in Table B at point 41-B1 or 43-B1 of VEA;

‘partnered-rate social security pension’ means a rebatable pension under SSA91 that is payable in the circumstances referred to in:

(a)

column 2 of item 2 of Table B at point 1064-B1, or

(b)

column 2 of item 2 of Table B at point 1065-B1;

of SSA91;

‘prescribed pension’ means a pension or allowance that is:

• (a)

  an age pension, disability support pension, wife pension, carer pension or sole parent pension payable under SSA91; or

• (b)

  a widowed person allowance or a widow B pension payable under SSA91; or

• (c)

  a job search allowance, new start allowance, sickness allowance or special benefit payable under SSA91; or

• (d)

  a service pension, partner’s service pension or carer’s service pension payable under Part III of VEA; or

• (e)

  a rehabilitation allowance payable under the Social Security Act 1947 and continued under Clause 35 of Schedule 1a of SSA91;

‘rebatable benefit’ and ‘rebatable pension’ have the same meanings as in section 160AAA of the Act;

‘single-rate pension’ means a pension that is a single-rate service pension or a single-rate social security pension;

‘single-rate service pension’ means a rebatable pension under VEA that is payable in the circumstances referred to in column 2 of item 1 in Table B at point 41-B1 or 43-B1 of VEA;

‘single-rate social security pension’ means a rebatable pension under SSA91 that is payable under the circumstances referred to in:

(a)

column 2 of item 1 in Table B in point 1064-B1; or

(b)

column 2 of item 1 in Table B in point 1065-B1; or

(c)

column 2 of item 1 in Table B in point 1066-B1;

of SSA91;

‘sole-parent-rate benefit’ means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.12, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in:

• (c)

  columns 2 and 3A of item 1 or 2 of Table B at point 1067-B1 of SSA91; or

• (d)

  columns 2 and 3A of any of items 1 to 4 (inclusive) of Table B at point 1068-B1 of SSA91;

‘SSA91’ means the Social Security Act 1991;

‘tax-free threshold’, in relation to a year of income, means the lowest amount specified in the table in Part 1 in Schedule 7 of the Income Tax Rates Act 1986 to the extent that that table applies to the year of income;

‘under-18 at-home-rate benefit’ means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in columns 2 and 3B of item 1 of Table B at point 1067-B1 of SSA91;

‘under-18 independent-rate benefit’ means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in columns 2 and 3B of item 2 of Table B at point 1067-B1 of SSA91;

‘under-18 partnered-rate benefit’ means a benefit that is:

• (a)

  a benefit under any of Parts 2.11, 2.14 or 2.15 of SSA91; or

• (b)

  a rebatable benefit (other than a benefit referred to in paragraph (a));

and payable in the circumstances referred to in columns 2 and 3B of item 3 or 4 of Table B at point 1067-B1 of SSA91;

‘VEA’ means the Veterans’ Entitlements Act 1986;

‘Veterans’ Children Entitlement Scheme’ means the scheme established by section 117 of VEA.”.

5.   Regulation 151 (Rebate in respect of certain pensions)

5.1   Paragraph 151 (4) (a):

Omit “married-rate”, substitute “partnered-rate”.

5.2   Subparagraph 151 (4) (a) (i):

Omit “married-rate”, substitute “partnered-rate”.

5.3   Subparagraph 151 (4) a) (ii):

Omit “married-rate”, substitute “partnered-rate”.

5.4   Paragraph 151 (4) (b):

Omit “separated-rate”, substitute “illness-separated rate”.

5.5   Subparagraph 151 (4) (b) (i):

Omit “separated-rate”, substitute “illness-separated rate”.

5.6   Subparagraph 151 (4) (b) (ii):

Omit “separated-rate”, substitute “illness-separated rate”.

5.7   Subparagraph 151 (4) (e) (i):

Omit the subparagraph, substitute:

 “(i) if the annual pension amount in relation to the taxpayer for the year of income is referred to in subparagraph (a) (i) or (b) (i)—the amount, indexed in accordance with Division 21 in Part III of VEA, applicable under item 4 in Table D1 at point 41-D4;”.

5.8   Subparagraph 151 (4) (e) (ii):

Omit the subparagraph, substitute:

 “(ii) if the annual pension amount in relation to the taxpayer for the year of income is referred to in subparagraph (a) (ii) or (b) (ii)—the amount, indexed in accordance with Division 2 of Part 3.16 of SSA91, applicable under item 4 of column 2 in Table E-1 at point 1064‑E4 of SSA91;”.

5.9   Sub-subparagraph 151 (4) (e) (iii) (B):

Omit the sub-subparagraph, substitute:

 “(B) in the case of a subsequent year of income—the amount, indexed in accordance with Division 21 in Part III of VEA, applicable under item 1 in table D-1 at point 41-D4 of that Act; and”.

5.10   Sub-subparagraph 151 (4) (e) (iv) (B):

Omit the sub-subparagraph, substitute:

 “(B) in the case of a subsequent year of income—the amount, indexed in accordance with Division 2 of Part 3.16 of SSA91, applicable under item 1 of column 2 in Table E-1 at point 1064‑E4 of SSA91;”.

5.11   Paragraph 151 (4) (f):

Omit “marital ”.

5.12   Subparagraph 151 (4) (f) (i):

Omit “married-rate”, substitute “partnered-rate”.

5.13   Sub-subparagraph 151 (4) (f) (i) (A):

Omit “wife or husband”, substitute “partner”.

5.14   Sub-subparagraph 151 (4) (f) (i) (B):

Omit “wife or husband”, substitute “partner”.

5.15   Paragraph 151 (4) (f) (ii):

Omit “married-rate”, substitute “partnered-rate”.

5.16   Sub-subparagraph 151 (4) (f) (ii) (A):

Omit “wife or husband”, substitute “partner”.

5.17   Sub-subparagraph 151 (4) (f) (ii) (A):

Omit “Social Security Act 1947”, substitute “SSA91”.

5.18   Sub-subparagraph 151 (4) (f) (ii) (B):

Omit “wife or husband”, substitute “partner”.

5.19   Sub-subparagraph 151 (4) (f) (ii) (b):

Omit “Social Security Act 1947”, substitute “SSA91”.

5.20   Subparagraph 151 (4) (h) (i):

Omit “separated-rate”, substitute “illness-separated rate”.

5.21   Subparagraph 151 (4) (h) (ii):

Omit “married-rate”, substitute “partnered-rate”.

5.22   Paragraph 151 (6) (a):

Omit “marrried-rate”, substitute “partnered-rate”.

5.23   Paragraph 151 (6) (b):

Omit “marital ”.

5.24   Paragraph 151 (6) (e):

Omit “Part XIII of the Social Security Act 1947 ”, substitute “Parts 2.11, 2.12, 2.14 or 2.15 of SSA91 ”.

5.25   Paragraph 151 (7) (a):

Omit “Part IV of the Social Security Act 1947 ”, substitute “Parts 2.2, 2.3, 2.4 or 2.5 of SSA91 ”.

5.26   Paragraph 151 (7) (b):

Omit “section 23AD”, substitute “Division 1AA of Part III”.

6.   Regulation 152 (Rebate in respect of certain benefits)

6.1   Subregulation 152 (2):

Omit “Applicable spouse rebate amount” (twice occurring), substitute “Applicable concessional rebate amount”.

6.2   Subregulation 152 (3):

Omit “Applicable spouse rebate amount” (twice occurring), substitute “Applicable concessional rebate amount”.

6.3   Subregulation 152 (4):

Omit “applicable spouse rebate amount”, substitute “applicable concessional rebate amount”.

6.4   Subregulation 152 (4):

Insert after paragraph (a):

• “(aa)

  if both subsection 159k (1) of the Act and paragraph (5) (k) apply to the taxpayer—the amount specified in subsection 159k (1) of the Act; or

• (ab)

  if:

   (i) both subsection 159k (2) of the Act and paragraph (5) (k) apply to the taxpayer; and

   (ii) the rebate of tax (in this paragraph called “rebate A”) in relation to the taxpayer that would be calculated in accordance with subsections 159j (3), 159j (4) and 159k (2) of the Act is less than the taxpayer’s rebate amount (in this paragraph called “rebate B”) that would be calculated in accordance with subregulation (3) if the applicable concessional rebate amount in relation to the taxpayer were 0;

   the amount calculated according to the formula:

(rebate B) - (rebate A);”.

6.5   Subregulation 152 (5):

Omit the subregulation, substitute:

“(5)

In subregulation (3), ‘annual benefit amount’ means an amount, in relation to a year of income of a taxpayer, that is:

• (a)

  in the case of a taxpayer who, at any time in the year of income:

   (i) was a member of a couple; and

   (ii) received a dependant partner-rate benefit;

 the amount that would have been included in his or her assessable income of the year of income if he or she had received that benefit throughout that year at the rate specified in:

 (iii) item 3 of column 3A of Table B in point 1067-B1 of SSA91; or

 (iv) item 6 of column 3A of Table B in point 1068-B1 of SSA91; or

 (v) item 7 of column 3A of Table B in point 1068-B1 of SSA91; or

 (vi) item 7 of column 3B of Table B in point 1068-B1 of SSA91; or

 (vii) item 8 of column 3B of Table B in point 1068-B1 of SSA91;

 as increased under Module C in section 1067 or 1068 of SSA91, as the case requires;

• (b)

  in the case of a taxpayer whose assessable income in that year includes an amount paid as an under-18 at-home-rate benefit—the amount that would have been included in his or her assessable income of the year of income if the taxpayer had received that benefit throughout that year at the rate specified in item 1 of column 3B of Table B at point 1067-B1 of SSA91;

• (c)

  in the case of a taxpayer whose assessable income in that year includes an amount paid as an under-18 independent-rate benefit or an under-18 partnered-rate benefit—the amount that would have been included in his or her assessable income of the year of income if the taxpayer had received that benefit throughout that year at the rate specified in item 2 of column 3B of Table B at point 1067-B1 of SSA91;

• (d)

  in the case of a taxpayer who:

   (i) has assessable income in the year of income that includes an amount paid as an allowance under the Veterans’ Children Education Scheme; and

   (ii) at any time during that year, would have been eligible for a pension under subsection 13 (4) of VEA but for the application of subsection 13 (7) of that Act; and

   (iii) at the time of receipt of the allowance referred to in subparagraph (i), had turned 16 but not 18;

 the amount that would have been included in his or her assessable income of that year if he or she had received an 18-20 independent-rate benefit at the rate specified in item 1 of column 3b of Table B at point 1068-B1 of SSA91 throughout that year;

• (e)

  in the case of a taxpayer whose assessable income in that year includes an amount paid as an 18-20 at-home-rate benefit—the amount that would have been included in his or her assessable income of the year of income if the taxpayer had received that benefit throughout that year at the rate specified in item 2 of column 3b of Table B at point 1068-B1 of SSA91;

• (f)

  in the case of a taxpayer whose assessable income in that year includes an amount paid as an 18-20 partnered-rate benefit or an 18-20 independent-rate benefit—the amount that would have been included in his or her assessable income of the year of income if the taxpayer had received that benefit throughout that year at the rate specified in item 1 or 8 of column 3b in Table B at point 1068-B1 of SSA91;

• (g)

  in the case of a taxpayer whose assessable income in that year includes an amount paid as an over-60-rate benefit—the amount that would have been included in the taxpayer’s assessable income of the year of income if the taxpayer had received that benefit throughout the year at the rate specified in item 5 of column 3b of Table B at point 1068-B1 of SSA91;

• (h)

  in the case of a taxpayer who:

   (i) has assessable income for the year that includes an amount paid as a partnered half-rate benefit; and

   (ii) had, at the time of first receiving that benefit during the year of income, turned 21; and

   (iii) is a member of a couple of which the other member:

   (a) has not turned 21 at the time the benefit was received; and

   (b) gets an AUSTUDY allowance or a prescribed pension;

 the amount that would have been included in his or her assessable income if he or she had received that benefit throughout that year at the rate specified in item 7 of column 3b of Table B at point 1068-B1 of SSA91, if the rate of the benefit has not been increased under Module C in section 1068 of SSA91;

• (i)

  in the case of a taxpayer whose assessable income in the year of income includes an amount paid as a partnered parent half-rate benefit—the amount that would have been included in his or her assessable income if he or she had received that benefit at the rate specified in:

•  (i) item 3 of column 3A of Table B at point 1067-B1 of SSA91, if the rate of the benefit has not been increased under module C in section 1067 of SSA91; or

   (ii) item 6 or 7 of column 3A of Table B at point 1068-B1 of SSA91, if the rate of the benefit has not been increased under module C in section 1068 of SSA91;

 throughout that year;

• (j)

  in the case of a taxpayer whose assessable income in the year of income includes an amount paid as an over-21 single-rate benefit—the amount that would have been included in his or her assessable income of the year of income if he or she had received that benefit at the rate specified in item 3 of column 3b of Table B at point 1068-B1 throughout that year;

• (k)

  in the case of a taxpayer whose assessable income in the year of income includes an amount paid as a sole-parent-rate benefit—the amount that would have been included in his or her assessable income of the year of income if he or she had received that benefit at the rate specified in:

   (i) item 1 or 2 of column 3a of Table B at point 1067-B1 of SSA91; or

   (ii) item 1 to 4 (inclusive) of column 3a of Table B at point 1068-B1 of SSA91;

 throughout that year;

• (l)

  in the case of a taxpayer whose assessable income in the year of income includes an amount paid as an illness-separated-rate benefit—the amount that would have been included in his or her assessable income of the year of income if he or she had received that benefit throughout that year at the rate specified in:

   (i) item 4 of column 3a of Table B at point 1067-B1, as increased under module C at point 1067-C3, of SSA91; or

   (ii) item 8 or 9 of column 3a of Table B at point 1068-B1, as increased under module C at point 1068-C4 (b), of SSA91.”.

___________________________________________________________

NOTES

1. Notified in the Commonwealth of Australia Gazette on 30 June 1992.

 

2. Statutory Rules 1936 No. 94 as amended by 1939 Nos. 6 and 42; 1940 Nos. 138 and 289; 1941 Nos. 120 and 327; 1942 Nos. 339 and 553; 1943 Nos. 80, 127 and 151; 1944 Nos. 90 and 124; 1945 Nos. 12, 85, 169 and 192; 1946 No. 135; 1947 Nos. 77 and 173; 1948 Nos. 115 and 162; 1949 Nos. 25 and 50; 1950 Nos. 63 and 101; 1951 Nos. 136 and 157; 1952 Nos. 89, 90 and 102; 1953 Nos. 55 and 88; 1954 Nos. 11, 99 and 112; 1955 No. 23; 1956 Nos. 34, 35 and 96; 1957 Nos. 39 and 74; 1958 Nos. 27 and 70; 1959 Nos. 25 and 81; 1960 Nos. 44 and 74; 1962 Nos. 15, 44 and 112; 1963 Nos. 53 and 92; 1964 Nos. 74, 121 and 134; 1965 Nos. 133 and 187; 1966 No. 156; 1967 Nos. 112 and 126; 1968 No.1; 1969 No. 68; 1970 Nos. 43, 126, 168 and 213; 1971 Nos. 120 and 148; 1972 Nos. 48, 50 and 137; 1973 No. 266; 1974 Nos. 193, 226 and 267; 1975 Nos. 88, 89, 99, 101 and 213; 1976 Nos. 115, 188 and 212; 1977 Nos. 77, 107 and 248; 1978 Nos. 85 and 193; 1979 Nos. 126 and 239; 1980 Nos. 86, 137 and 149; 1981 Nos. 116 and  360; 1982 Nos. 115, 128, 267 and 280; 1983 Nos. 79, 87, 111, 213 and 319; 1984 Nos. 172, 286, 408, and 416; 1985 Nos. 21, 148, 274 and 278; 1986 No. 325 and Acts Nos. 28, 49 and 112, 1986; 1987 Nos. 92 and 120; 1988 Nos. 196, 208, 262, 381, 382, 383 and 384 and Act No. 97, 1988; 1989 Nos. 67, 80, 115, 123, 124, 141, 250 and 358; 1990 Nos. 19, 126, 151, 152, 192, 347, 390, 398 and 468; 1991 Nos. 20, 121, 156, 158, 240, 300, 301, 390 and 391; 1992 Nos. 38 and 129.