Statutory Rules
1977 No. 76
REGULATIONS UNDER THE INCOME TAX (RATES) ACT 1976.*
I, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and having regard to the matters referred to in sub-section 9 (5) of the Income Tax (Rates) Act 1976, hereby make the following Regulations under the Income Tax (Rates) Act 1976.
Dated this eighth day of June, 1977.
A. R. CUTLER
Administrator.
By His Excellency’s Command,
PHILLIP LYNCH
Treasurer.
INCOME TAX (INDEXATION) REGULATIONS
Citation.
1. These Regulations may be cited as the Income Tax (Indexation) Regulations.
Factor prescribed for purposes of sub-section 9 (2).
2. For the purposes of sub-section 9 (2) of the Income Tax (Rates) Act 1976, the factor prescribed in relation to the year of income commencing on 1 July 1977 is 1.109.
* Notified in the Australian Government Gazette on 14 June 1977.