Income Tax Regulations (Amendment) (Cth)

Statutory Rules 1985 No. 1481

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 Regulation under the Income Tax Assessment Act 1936.

Dated 21 June 1985.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Paul Keating

Treasurer

 

Regulation 4aaa of the Income Tax Regulations is repealed and the following regulation substituted:

Allowances and bounties prescribed for the purposes of sub-paragraph 23 (t) (iii)

“4aaa. Each of the following allowances and the following bounty pay able to, or in respect of, a member of the Defence Force is an allowance or bounty of a prescribed kind for the purposes of sub-paragraph 23 (t) (iii) of the Act:

(a) a separation allowance payable on or after 12 October 1982 under Determination 0202, Separation Allowance, made under the Defence Act 1903;

(b) a living out allowance payable on or after 17 July 1984 under Determination 0507, Living Out Allowance, made under that Act;

(c) a living out away from home allowance payable on or after 20 December 1984 under Determination 0508, Living Out Away From Home Allowance, made under that Act;

(d) an education allowance payable on or after 23 October 1984 under Determination 0501, Education Allowance, made under that Act;

(e) a scholarship allowance payable on or after 24 October 1984 under Determination 0502, Scholarship Allowance, made under that Act;

 

(SR. 134/85) Cat. No. Recommended retail price 20c 10/24.5.1985

 

(f) financial assistance payable on or after 30 November 1984 under Determination 3725, Education Assistance Overseas, made under that Act;

(g) a child education allowance payable on or after 12 October 1984 under Determination 3726, Child Education Allowance, made under that Act;

(h) a re-engagement bounty payable on or after 30 November 1984 under Determination 0701, Re-engagement Bounty, made under that Act.”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 28 June 1985.

2. Statutory Rules 1936 No. 94 as amended to date. For previous amendments see Note 2 to Statutory Rules 1985 No. 21 and see also Statutory Rules 1985 No. 21.

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