Tax Law Improvement Act 1997 (121 of 1997)
Schedule 2 Assessable income
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
33 Saving of regulations made for purposes of subsection 221C(1AC) of the Income Tax Assessment Act 1936
The amendment of subsection 221C(1AC) of the Income Tax Assessment Act 1936 does not affect the validity of regulations prescribing rates of deduction specifically for salary or wages that are amounts to which paragraph 26(eb) of that Act applies.