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.
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