Income Tax Regulations (Amendment) (Cth)

Statutory Rules 1990

No. 192

Income Tax Regulations2 (Amendment)

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

Dated 26 June 1990.

BILL HAYDEN

Governor-General

By His Excellency's Command,

Paul Keating

Treasurer

Commencement

1. These Regulations commence on 1 July 1990.

Principal Regulations

2. In these Regulations, "Principal Regulations" means the Income Tax Regulations.

3. After Part VI of the Principal Regulations the following Part is inserted:

(S.R. 128/90)—Cat. No. 14/14.6.1990

"PART VII—REBATE IN RESPECT OF CERTAIN PENSIONS AND BENEFITS

Interpretation

"57. In this Part, unless the contrary intention appears:

'dependant spouse-rate benefit' means:

(a) a benefit under the Social Security Act 1947, if the rate of the benefit is increased under subsection 118 (2) of that Act: or

(b) a rebatable benefit (other than a benefit referred to in paragraph (a)), if the benefit applies to persons of the same marital status as the rate of the benefit referred to in paragraph (a);

'lowest marginal tax rate', in relation to a year of income, means the lowest rate specified in the table in Part I in Schedule 7 to the Income Tax Rates Act 1986, being a rate expressed as a decimal fraction, insofar as that table applies to the year of income;

'married-rate pension' means a married-rate service pension or a married-rate social security pension;

'married-rate service pension' means a rebatable pension under the Veterans' Entitlements Act 1986, if the rate of the pension is specified in paragraph 47 (1) (b) of that Act;

'married-rate social security pension' means a rebatable pension under the Social Security Act 1947, if the rate of the pension is specified in paragraph 33 (1) (b) of that Act;

'paragraph 118 (1) (a)-rate benefit' means:

(a) a benefit under the Social Security Act 1947, if the rate of the benefit is specified in paragraph 118 (1) (a) of that Act; or

(b) a rebatable benefit (other than a benefit referred to in paragraph (a)), if the benefit applies to persons of the same age as the rate of the benefit referred to in paragraph (a);

'paragraph 118 (1) (aa)-rate benefit' means:

(a) a benefit under the Social Security Act 1947, if the rate of the benefit is specified in paragraph 118 (1) (aa) of that Act; or

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

(i) are of the same age; and

(ii) receive a benefit under section 129 of that Act or a prescribed allowance;

as the rate of the benefit referred to in paragraph (a);

'paragraph 118 (1) (b)-rate benefit' means:

(a) a benefit under the Social Security Act1947, if the rate of the benefit is specified in paragraph 118 (1) (b) of that Act; or

(b) a rebatable benefit (other than a benefit referred to in paragraph (a)), if the benefit applies to persons of the same age as the rate of the benefit referred to in paragraph (a);

'paragraph 118 (1) (c)-rate benefit' means:

(a) a benefit under the Social Security Act1947, if the rate of the benefit is specified in paragraph 118 (1) (c) of that Act; or

(b) a rebatable benefit (other than a benefit referred to in paragraph (a)), if the benefit applies to persons of the same age as the rate of the benefit referred to in paragraph (a);

'paragraph 118 (1) (d)-rate benefit' means a benefit under the Social Security Act 1947, if the rate of the benefit is specified in paragraph 118 (1) (d) of that Act;

'prescribed allowance' means an allowance under:

(a) the scheme known as ABSTUDY, if the person receiving the allowance has been granted independent status under that scheme or is living away from home; or

(b) the scheme known as AUSTUDY, if the person receiving the allowance is paid at the rate payable under that scheme to persons who are taken to be of independent status or live away from home; or

(c) the Formal Training Allowance scheme, to the extent of the living component of the allowance paid under the scheme if the person receiving that component is a homeless person or an independent young person within the meaning of Part XIII of the Social Security Act1947; or

(d) the Veterans' Children Education Scheme, if the person receiving the allowance is paid at a particular rate because he or she is living away from home or has independent status;

'rebatable benefit' and 'rebatable pension' have the same respective meanings as in section 160aaa of the Act;

'separated-rate pension' means a separated-rate service pension or a separated-rate social security pension;

'separated-rate service pension' means a rebatable pension under the Veterans' Entitlements Act 1986, if:

(a) the rate of the pension is specified in paragraph 47 (1) (a) of that Act; and

(b) subsection 47 (2) of that Act applies;

 

'separated-rate social security pension' means a rebatable pension under the Social Security Act 1947, if:

(a) the rate of the pension is specified in paragraph 33 (1) (a) of that Act; and

(b) subsection 33 (2) of that Act applies;

'single-rate pension' means a single-rate service pension or a single-rate social security pension;

'single-rate service pension' means a rebatable pension under the Veterans' Entitlements Act 1986, if:

(a) the rate of the pension is specified in paragraph 47 (1) (a) of that Act; and

(b) subsection 47 (2) of that Act does not apply;

'single-rate social security pension' means a rebatable pension under the Social Security Act 1947, if:

(a) the rate of the pension is specified in paragraph 33 (1) (a) of that Act; and

(b) subsection 33 (2) of that Act does not apply;

'tax-free threshold', in relation to a year of income, means the lowest amount specified in the table in Part I in Schedule 7 to the Income Tax Rates Act 1986 insofar as that table applies to the year of income.

Amount of rebate of tax

"58. For the purposes of section 160aaa of the Act, the amount of a rebate of tax is ascertained in accordance with this Part.

Application of this Part

"58aa. This Part applies in relation to a year of income ending after the end of 30 June 1989.

Rebate in respect of certain pensions

"58ab. (1) Where the assessable income of a taxpayer of a year of income includes an amount paid as rebatable pension, the taxpayer is entitled in his or her assessment in respect of income of the year of income to a rebate of tax of:

(a) if the taxable income of the taxpayer of the year of income does not exceed his or her rebate threshold—the taxpayer's rebate amount; or

(b) if the taxable income of the taxpayer 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.

"(2) For the purposes of this regulation, the taxpayer's rebate threshold for a year of income is calculated using the formula:

 

where:

'Tax-free threshold' has the meaning given by regulation 57;

'Taxpayer's rebate amount' has the meaning given by subregulation (3);

'Lowest marginal tax rate' has the meaning given by regulation 57;

or, if the amount calculated using the formula is not an amount of whole dollars, that amount rounded up to the nearest whole dollar.

"(3) Subject to subregulation (5), for the purposes of this regulation, the taxpayer's rebate amount for a year of income is calculated using the formula:

Lowest Marginal tax rate × Annual Pension Amount + Non-pension Income limit - Tax-free threshold

where:

'Lowest marginal tax rate' has the meaning given by regulation 57;

'Annual pension amount' has the meaning given by subregulation (4);

'Non-pension income limit' has the meaning given by subregulation (4);

'Tax-free threshold' has the meaning given by regulation 57;

or, if the amount calculated using the formula is not an amount of whole dollars, that amount rounded up to the nearest whole dollar.

"(4) For the purposes of the application of this regulation in determining the rebate to which a taxpayer is entitled under subregulation (1) in relation to a year of income:

(a) where the taxpayer has received a married-rate pension—a reference in this regulation to the annual pension amount is a reference to whichever of the following amounts is the greater:

(i) the amount that would have been included in his or her assessable income of the year of income if he or she had received a married-rate service pension throughout that year;

(ii) the amount that would have been included in his or her assessable income of the year of income if he or she had received a married-rate social security pension throughout that year; and

(b) where the taxpayer has received a separated-rate pension—a reference in this regulation to the annual pension amount is a reference to whichever of the following amounts is the greater:

(i) the amount that would have been included in his or her

 

assessable income of the year of income if he or she had received a separated-rate service pension throughout that year;

(ii) the amount that would have been included in his or her assessable income of the year of income if he or she had received a separated-rate social security pension throughout that year; and

(c) where the taxpayer has received a single-rate pension—a reference in this regulation to the annual pension amount is a reference to whichever of the following amounts is the greater:

(i) the amount that would have been included in his or her assessable income of the year of income if he or she had received a single-rate service pension throughout that year;

(ii) the amount that would have been included in his or her assessable income of the year of income if he or she had received a single-rate social security pension throughout that year; and

(d) a reference in this regulation to whichever of the amounts referred to in paragraph (a), (b) or (c) is:

(i) in accordance with this regulation, the annual pension amount: and

(ii) an amount of dollars and cents;

is a reference to that amount rounded down to the nearest whole dollar; and

(e) a reference in this regulation to the non-pension income limit is a reference to whichever of the following amounts is applicable:

(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 applicable under sub-subparagraph 47 (5) (a) (i) (b) of the Veterans' Entitlements Act 1986 for the financial year to which that year of income relates;

(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 applicable under sub-subparagraph 33 (12) (a) (i) (b) of the Social Security Act 1947 for the financial year to which that year of income relates;

(iii) if the annual pension amount in relation to the taxpayer for the year of income is referred to in subparagraph (c) (i):

(a) in the case of the year of income commencing on 1 July 1989—$1,300; or

 

(b) in the case of a subsequent year of income—the amount applicable under sub-subparagraph 47 (5) (a) (i) (a) of the Veterans' Entitlements Act 1986 for the financial year to which that year of income relates; and

(iv) if the annual pension amount in relation to the taxpayer for the year of income is referred to in subparagraph (c) (ii):

(a) in the case of the year of income commencing on 1 July 1989—$1,300; or

(b) in the case of a subsequent year of income—the amount applicable under sub-subparagraph 33 (12) (a) (i) (a) of the Social Security Act 1947 for the financial year to which that year of income relates;

(f) a reference in this regulation to the marital partner of a taxpayer is a reference to whichever of the following persons is applicable:

(i) where the assessable income of the taxpayer of the year of income includes an amount paid as a married-rate service pension or a separated-rate service pension:

(a) if, on the last day of the year of income, a person was the wife or husband, within the meaning of Part III of the Veterans' Entitlements Act 1986, of the taxpayer—that person; or

(b) if sub-subparagraph (a) does not apply but, in the year of income, the death occurred of the last person who was the wife or husband, within the meaning of Part III of the Veterans' Entitlements Act 1986, of the taxpayer—that person;

(ii) where the assessable income of the taxpayer of the year of income includes an amount paid as a married-rate social security pension or a separated-rate social security pension:

(a) if on the last day of that year, a person was the wife or husband, within the meaning of the Social Security Act 1947, of the taxpayer—that person; or

(b) if sub-subparagraph (a) does not apply but, in the year of income, the death occurred of the last person who was the wife or husband, within the meaning of the Social Security Act 1947, of the taxpayer—that person; and

(g) a reference in this regulation to the taxpayer's adjusted rebate amount is a reference to the amount that would have been the taxpayer's rebate amount if the reference in subregulation (3)

 

to the annual pension amount were a reference to the adjusted annual pension amount; and

(h) subject to subregulation (7), a reference in this regulation to the adjusted annual pension amount is a reference to:

(i) if the assessable income of the taxpayer of the year of income includes an amount paid as a separated-rate pension—the amount determined in accordance with paragraph (b); and

(ii) in any other case, if the assessable income of the taxpayer of the year of income includes an amount paid as a married-rate pension—the amount determined in accordance with paragraph (a).

"(5) Subject to subregulation (6), for the purposes of this regulation, if the assessable income of a taxpayer of a year of income includes amounts paid as more than 1 kind of pension referred to in paragraph (4) (a), (b) or (c), then the taxpayer's rebate amount for the year is the greatest amount calculated in accordance with subregulation (3).

"(6) For the purposes of this regulation, if:

(a) subject to subregulation (7), the assessable income of a taxpayer (in this subregulation and subregulation (7) called 'the first taxpayer') of a year of income includes an amount paid as a married-rate pension or a separated-rate pension; and

(b) the assessable income of another taxpayer, being the marital partner of the first taxpayer (in this subregulation called 'the second taxpayer') of the year of income includes an amount paid as a pension referred to in paragraph (a); and

(c) the amount of the rebate to which the second taxpayer is, apart from this subregulation, entitled under subregulation (1) in relation to the year of income is less than the second taxpayer's rebate amount for that year; and

(d) subject to subregulation (7), the first taxpayer's adjusted rebate amount for the year of income exceeds the tax payable by the first taxpayer in respect of income of that year (disregarding any credits or rebates); and

(e) the second taxpayer was not in receipt of a benefit under Part XIII of the Social Security Act1947 on the last day of the year of income:

the following provisions have effect:

(f) in determining the rebate to which the first taxpayer is entitled under subregulation (1) for the year of income, the first taxpayer's rebate amount is to be reduced by the amount of the excess referred to in paragraph (d);

(g) in determining the rebate to which the second taxpayer is entitled under subregulation (1) for the year of income, the second taxpayer's rebate amount for the year of income, not

 

being a rebate amount determined by reference to a single-rate pension, is to be increased by the amount of the excess referred to in paragraph (d).

"(7) For the purposes of subregulation (6), if:

(a) the first taxpayer received at any time in the year of income a pension under Part IV of the Social Security Act 1947 or Part III of the Veterans' Entitlements Act 1986; and

(b) because of the operation of section 23ad of the Act the amount of the pension is not included in his or her assessable income;

the amount of the assessable income of that year of the first taxpayer is to be calculated as if that pension were assessable income.

Rebate in respect of certain benefits

"58ac. (1) Where the assessable income of a taxpayer of a year of income includes an amount paid as rebatable benefit, the taxpayer is entitled in his or her assessment in respect of income of the year of income to a rebate of tax of:

(a) if the taxable income of the taxpayer of the year of income does not exceed his or her rebate threshold—the taxpayer's rebate amount; or

(b) if the taxable income of the taxpayer 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.

"(2) For the purposes of this regulation, the taxpayer's rebate threshold for a year of income is calculated using the formula:

Tax-free threshold	+	Taxpayer's rebate amount	+	Applicable spouse rebate amount
		Lowest marginal tax rate

where:

'Tax-free threshold' has the meaning given by regulation 57;

'Taxpayer's rebate amount' has the meaning given by subregulation (3);

'Applicable spouse rebate amount' has the meaning given by subregulation (4);

'Lowest marginal tax rate' has the meaning given by regulation 57;

or, if the amount calculated using the formula is not an amount of whole dollars, that amount rounded up to the nearest whole dollar.

"(3) For the purposes of this regulation, the taxpayer's rebate amount for a year of income is calculated using the formula:

 

Lowest Marginal tax rate × Annual benefit amount – Tax free threshold Applicable spouse rebate amount

 Where:

'Lowest marginal tax rate' has the meaning given by regulation 57;

'Annual benefit amount' has the meaning given by subregulation (5);

'Tax-free threshold' has the meaning given by regulation 57;

'Applicable spouse rebate amount' has the meaning given by subregulation (4);

or, if the amount calculated using the formula is not an amount of whole dollars, that amount rounded up to the nearest whole dollar.

"(4) For the purposes of the application of this regulation in determining the rebate to which a taxpayer is entitled under subregulation (1) in relation to a year of income, a reference in this regulation to the applicable spouse rebate amount is a reference to:

(a) if paragraph (5) (a) applies to the taxpayer—the amount specified in subsection 159j (2) of the Act in respect of a person included in class 1; and

(b) in any other case—0.

"(5) For the purposes of the application of this regulation in determining the rebate to which a taxpayer is entitled under subregulation (1) in relation to a year of income, a reference in this regulation to the annual benefit amount is a reference to whichever of the following amounts is applicable:

(a) if:

(i) at any time during the year of income the taxpayer was a married person within the meaning of the Social Security Act 1947; and

(ii) the assessable income of the taxpayer of that year includes an amount paid as a dependant spouse-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 at the rate specified in paragraph 118 (1) (f) of that Act as increased because of subsection 118 (2) of that Act throughout that year;

(b) if:

(i) on 30 June in the year of income, the taxpayer had attained the age of 16 years but had not attained the age of 18 years; and

(ii) the assessable income of the taxpayer of that year includes an amount paid as a paragraph 118 (1) (a)-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 at the rate specified in paragraph 118 (1) (a) of the Social Security Act 1947 throughout that year;

(c) if:

(i) on 30 June in the year of income, the taxpayer had attained the age of 16 years but had not attained the age of 18 years: and

(ii) the assessable income of the taxpayer of that year includes an amount paid as a paragraph 118 (1) (aa)-rate benefit or a paragraph 118 (1) (d)-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 at the rate specified in paragraph 118 (1) (aa) of the Social Security Act 1947 throughout that year;

(d) if:

(i) on 30 June in the year of income, the taxpayer had attained the age of 16 years but had not attained the age of 18 years; and

(ii) the taxpayer would have been on that day eligible for a pension under subsection 13 (4) of the Veterans' Entitlements Act 1986 but for the application of subsection 13 (7) of that Act; and

(iii) the assessable income of the taxpayer of that year includes an amount paid as an allowance under the Veterans' Children Education Scheme;

the amount that would have been included in his or her assessable income of the year of income if he or she received a paragraph 118 (1) (b)-rate benefit at the rate specified in paragraph 118 (1) (b) of the Social Security Act 1947 throughout that year;

(e) if:

(i) on 30 June in the year of income, the taxpayer had attained the age of 18 years but had not attained the age of 21 years; and

(ii) the assessable income of the taxpayer of that year includes an amount paid as a paragraph 118 (1) (b)-rate benefit or a paragraph 118 (1) (d)-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 at the rate specified in paragraph 118 (1) (b) of the Social Security Act 1947 throughout that year;

(f) if:

(i) on 30 June 1990 the taxpayer had attained the age of 20 years: and

(ii) the taxpayer would have been on that day eligible for a

 

pension under subsection 13 (4) of the Veterans' Entitlements Act 1986 but for the application of subsection 13 (7) of that Act; and

(iii) the assessable income of the taxpayer of the year of income ending on that day included an amount paid as an allowance under the Veterans' Children Education Scheme;

the amount that would have been included in his or her assessable income if he or she received a paragraph 118 (1) (c)-rate benefit at the rate specified in paragraph 118 (1) (c) of the Social Security Act 1947 throughout that year;

(g) if:

(i) the taxpayer is a male person; and

(ii) on 30 June in the year of income, the taxpayer had attained the age of 60 years but had not attained the age of 65 years; and

(iii) the taxpayer had received unemployment benefits under the Social Security Act 1947 continuously for a period of at least 6 months, being a period that occurred wholly or partly during that year; and

(iv) his assessable income of that year includes an amount paid as a paragraph 118 (1) (d)-rate benefit;

the amount that would have been included in his assessable income of the year of income if he had received that benefit throughout that year;

(h) in any other case, if the assessable income of the taxpayer of the year of income includes an amount paid as a paragraph 118 (1) (c)-rate benefit or a paragraph 118 (1) (d)-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 at the rate specified in paragraph 118 (1) (c) of the Social Security Act 1947 throughout that year.

"(6) For the purposes of this regulation, if the assessable income of a taxpayer of a year of income includes amounts paid as more than 1 kind of benefit referred to in subregulation (5), then the taxpayer's rebate amount for the year is the greatest amount calculated in accordance with subregulation (3).

"(7) A reference in this regulation to whichever of the amounts referred to in subregulation (5) is:

(a) in accordance with this regulation, the annual benefit amount; and

(b) an amount of dollars and cents;

is a reference to that amount rounded down to the nearest whole dollar.".

 

The First Schedule

4. The First Schedule to the Principal Regulations is amended by omitting the heading "THE FIRST SCHEDULE" and substituting "SCHEDULE 1".

The Second Schedule

5. The Second Schedule to the Principal Regulations is amended by omitting the heading "THE SECOND SCHEDULE" and substituting "SCHEDULE 2".

Third Schedule

6. The Third Schedule to the Principal Regulations is amended by omitting the heading "THIRD SCHEDULE" and substituting "SCHEDULE 3".

Seventh Schedule

7. The Seventh Schedule to the Principal Regulations is amended by omitting the heading "SEVENTH SCHEDULE" and substituting "SCHEDULE 7".

Schedule 8

8. Schedule 8 to the Principal Regulations is amended by adding at the end the following Part:

"PART IV—YEAR OF INCOME COMMENCING ON 1 JULY 1989

13	Not exceeding 1600	Not exceeding 800	38.2
14	Exceeding 1600 but not exceeding 2000	Exceeding 800 but not exceeding 1000	46.4
15	Exceeding 2000 but not exceeding 3000	Exceeding 1000 but not exceeding 1500	48.7
16	Exceeding 3000	Exceeding 1500	52.0".

Minor amendments of the Principal Regulations

9. The Principal Regulations are further amended as set out in the Schedule.

Renumbering and re-lettering of the Income Tax Regulations

10. (1) In this regulation:

"amended Regulations" means the Income Tax Regulations as amended by the provisions of these Regulations (other than this regulation);

"provision" includes a paragraph of a regulation or of a subregulation and a subparagraph of a paragraph.

(2) The amended Regulations are further amended as provided by this regulation.

 

(3) The several Parts of the amended Regulations are renumbered so that they bear consecutive arabic numerals beginning with "1".

(4) The several Divisions of each Part of the amended Regulations are renumbered so that they bear consecutive arabic numerals beginning with "1".

(5) The several Subdivisions of each Division of each Part of the amended Regulations are renumbered so that they bear consecutive arabic numerals beginning with "1".

(6) The several regulations of the amended Regulations are renumbered in a single series so that they bear consecutive arabic numerals beginning with "1".

(7) The several subregulations of each regulation of the amended Regulations are renumbered so that they bear consecutive arabic numerals enclosed in brackets beginning with "(1)".

(8) The several paragraphs of each regulation or of each subregulation of the amended Regulations are re-lettered so that they bear lower case letters in alphabetical order enclosed in brackets beginning with "(a)".

(9) The several subparagraphs of each paragraph of each regulation or of each paragraph of each subregulation of the amended Regulations are renumbered so that they bear consecutive lower case roman numerals enclosed in brackets beginning with "(i)"

(10) The several Schedules to the amended Regulations are renumbered so that they bear consecutive arabic numerals beginning with "1".

(11) The several Forms in Schedule 1 to the amended Regulations are renumbered so that they bear consecutive arabic numerals beginning with "1".

(12) Each provision of the amended Regulations that refers to a provision of those Regulations that has been renumbered or re-lettered under this regulation is amended by omitting the reference and substituting a reference to the last-mentioned provision as so renumbered or re-lettered.

(13) A reference in an instrument or document to a provision of the Income Tax Regulations that has been renumbered or re-lettered under this regulation is read as a reference to that provision as so renumbered or re-lettered.

 

SCHEDULERegulation 9

MINOR AMENDMENTS

Provision amended	Omit	Substitute
Subregulation 3 (2)	the First Schedule	Schedule 1
Regulation 8	the Second Schedule	Schedule 2
Subregulation 35 (2)	sub-paragraphs (b) and (c) of the last preceding sub-regulation	paragraphs (1) (b) and (c)
Subregulation 36 (2)	fourteen	14
Subregulation 37 (3)	(a) twenty-fifth day of December	(a) 25 December
	(b) twenty-eighth day of January	(b) 28 January
Subregulation 39 (1)	the next succeeding sub-regulation	subregulation (2)
Subregulation 39 (3)	(a) of this regulation
	(b) the Seventh Schedule	(b) Schedule 7
Subregulation 39 (4)	the last preceding sub-regulation	subregulation (3)
Subregulation 40 (1)	sixty	60
Regulation 41	sub-regulation (3) of regulation 37	subregulation 37 (3)
Subregulation 54ab (1)	the Third Schedule	Schedule 3
Paragraphs 54dap (1a)(c) and (d)	the Third Schedule	Schedule 3
Paragraph 54k (2) (a)	thirty-first day of October	31 October
Subregulation 54zed (1a)	the Third Schedule	Schedule 3
Regulation 54 zel Regulation 58n	the Third Schedule of these Regulations	Schedule 3
Subregulation 58r (4)	the Seventh Schedule	Schedule 7
Regulation 64	the Seventh Schedule	Schedule 7

NOTES

1. Notified in the Commonwealth of Australia Gazette on 29 June 1990.

2. Statutory Rules 1936 No. 94 as amended to date. For previous amendments see Note 2 to Statutory Rules 1990 No. 19 and see also Statutory Rules 1990 No. 19, 126, 151, and 152.

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