Income Tax Regulations 1936 (Repealed)

Pt 6 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 19, effective 1 July 2015.

Pt 6, formerly Pt VA, renumbered by SR No 192 of 1990. Part inserted by Act No 97 of 1988.

Reg 54 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 19, effective 1 July 2015. Reg 54 formerly read:

REGULATION 54 INTERPRETATION  
54
In this Part:

"investment body"
means an investment body as defined in section 202D of the Act;

"investment reference number"
, in relation to an investment of a kind mentioned in section 202D of the Act, means the number used by the investment body in its records for the purpose of identifying the investments of investors;

"investor"
means an investor as defined in section 202D of the Act;

"phasing-in period"
means the phasing-in period mentioned in section 202DA of the Act;

"quarter"
means a period of 3 months commencing on 1 January, 1 April, 1 July or 1 October.

Reg 54, formerly reg 43A, renumbered by SR No 192 of 1990.

Regulation inserted by Act No 97 of 1988.