Income Tax Amendment Regulations 2002 (No. 4) (111 of 2002)

Schedule 2   Amendments commencing on gazettal

[1]   Regulation 177

substitute

177 Constitutionally protected funds

For the definition of constitutionally protected fund in section 267 of the Act, a fund of the kind to which, in the absence of section 271A of the Act, Part IX of the Act would apply, established by:

(a) a State Act mentioned in Schedule 14; or

(b) a specified provision of a State Act mentioned in Schedule 14;

is a constitutionally protected fund.