Income Tax Regulations 1997

995-1.01

Amended by:


Income Tax Assessment Amendment (Superannuation Measures No. 1) Regulation 2013 (gazetted 3/06/2013)

Explanatory Statement

4-Sch1-Cl4

Commenced Action Note
5/07/2013 Amend

4-Sch1-Cl5

Commenced Action Note
5/07/2013 Amend Substituted definition of 'superannuation income stream benefit'

Income Tax Assessment Amendment Regulations 2011 (No. 2) (registered 15/03/2011)

Explanatory Statement

3-Sch1-Cl5

Commenced Action Note
16/03/2011 Amend Inserted definition of 'insolvent'

Income Tax Assessment Amendment Regulations 2008 (No. 3) (registered 29/06/2008)

Explanatory Statement

3-Sch1-Cl2

Commenced Action Note
1/07/2007 Amend Inserted definition of 'terminal medical condition'

Income Tax Assessment Amendment Regulations 2007 (No. 3) (registered 27/04/2007)

Explanatory Statement

3-Sch1-Cl5

Commenced Action Note
1/07/2007 Amend Inserted definition of 'defined benefit member'
1/07/2007 Amend Inserted definition of 'new entrant rate'

3-Sch1-Cl6

Commenced Action Note
1/07/2007 Amend Amended definition of 'superannuation income stream benefit'

3-Sch1-Cl7

Commenced Action Note
1/07/2007 Amend Inserted definition of ' superannuation salary'