Income Tax Assessment Regulations 1997 (Repealed)
For the purposes of paragraph 50-50(1)(c) of the Act, each institution mentioned in an item in the following table is a prescribed institution on and after the date mentioned in the item:
| Item | Name of institution | Date of effect |
| 1 | Catholic Bishops ' Conference of the Pacific (Fiji) | 1 July 1997 |
| 2 | Catholic Diocese of Rarotonga (Cook Islands) | 1 July 1997 |
| 3 | Catholic Diocese of Bougainville (Papua New Guinea) | 1 July 1997 |
| 4 | Catholic Diocese of Port Vila (Vanuatu) | 1 July 1997 |
| 5 | Catholic Diocese of Suva (Fiji) | 1 July 1997 |
| 6 | Catholic Diocese of Noumea (New Caledonia) | 1 July 1997 |
| 7 | Catholic Diocese of Tonga | 1 July 1997 |
| 8 | Catholic Diocese of Auki (Solomon Islands) | 1 July 1997 |
| 9 | Catholic Archdiocese of Rabaul (Papua New Guinea) | 18 August 2003 |
| 10 | Diocese of Honiara Registered Trustees (Incorporated) | 10 June 2005 |
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