Contents

Part 1                           Preliminary                                                                 

                        1       Name of Regulations [see Note 1]                                    9

                        2       Commencement                                                              9

Part 2                           Liability rules of general application                   

Division 26                   Some amounts you cannot deduct, or cannot deduct in full         

              26-85.01       Borrowing costs on loans to pay life insurance premiums -- term insurance policy   10

Division 28                   Car expenses                                                                  

              28-25.01       Car expenses -- cents per kilometre (Act, s 28-25)         10

Division 30                   Valuation of particular gifts of property                          

            30-212.01       Valuation of gifts                                                          10

            30-212.02       Application for valuation                                                11

            30-212.05       Certificates of authenticity                                             11

            30-212.06       Estimates of fees                                                          12

            30-212.07       Advance payment of fees                                              12

            30-212.08       Commissioner not required to consider certain applications  12

            30-212.09       Applications treated as having no effect                         13

            30-212.10       Fees for carrying out valuations                                     14

            30-212.11       Crediting and repaying valuation fees                             14

            30-212.12       Valuation certificates                                                     15

Division 31                   Conservation covenants                                                 

              31-15.01       Valuation of land                                                           15

              31-15.02       Application for valuation                                                16

              31-15.03       Estimates of fees -- request by applicant                      16

              31-15.04       Advance payment of fees                                              16

              31-15.05       Commissioner not required to consider certain applications  17

              31-15.06       Applications treated as having no effect                         17

              31-15.07       Fees for carrying out valuations                                     18

              31-15.08       Crediting and repaying valuation fees                             18

              31-15.09       Valuation certificates                                                     19

Division 50                   Exempt entities                                                               

              50-50.01       Prescribed institutions located outside Australia (Act s 50-50 (c))      20

              50-50.02       Prescribed institutions pursuing objectives principally outside Australia (Act s 50-50 (d))        20

Division 51                   Exempt amounts                                                            

               51-5.01       Defence allowances (Act s 51-5)                                    21

              51-42.01       Bonuses for early completion of an apprenticeship         22

Division 61                   Generally applicable tax offsets                                      

            61-220.01       Statements for Subdivision 61-G of the Act                    23

Division 70                   Trading stock                                                                 

              70-55.01       Cost of natural increase of live stock -- paragraph 70-55 (1) (b) of Act         25

Division 83A                Employee share schemes                                               

             83A-5.01       Object of Division 83A                                                  26

          83A-315.01       Determining the value of a right                                      26

          83A-315.02       Valuing unlisted rights                                                   27

          83A-315.03       Exercise price of right nil or can not be determined         27

          83A-315.04       Value of beneficial interests                                           27

          83A-315.05       Outline of remainder of Division                                     28

          83A-315.06       Step 1 -- calculate the calculation percentage                28

          83A-315.07       Step 2 -- how to use calculation percentage                   28

          83A-315.08       Table 1 and instructions                                                 28

          83A-315.09       Table 2 and instructions                                                 30

Part 2A                        Specialist liability rules                                           

Division 230                 Taxation of financial arrangements                                 

          230-355.01       Recording requirements                                                 32

Division 290                 Contributions to superannuation funds                          

Deducting personal contributions                                                     

          290-170.01       Notice of intent to deduct contributions -- contributions-splitting applications           32

Division 292                 Excess contributions tax                                                

Excess concessional contributions tax                                          

            292-25.01       Concessional contributions for a financial year               33

Excess non-concessional contributions tax                                  

            292-90.01       Non-concessional contributions for a financial year         35

Modifications for defined benefit interests                                     

          292-170.01       Definitions                                                                    36

          292-170.02       Notional taxed contributions -- contributions for funds with 5 or more defined benefit members                                                                                    37

          292-170.03       Notional taxed contributions -- contributions for funds where regulation 292-170.02 does not apply                                                                            38

          292-170.04       Notional taxed contributions -- nil amount                      40

          292-170.05       Notional taxed contributions -- other conditions (paragraph 292-170 (6) (d) of the Act)          42

          292-170.06       Notional taxed contributions -- other conditions (subparagraph 292-170 (7) (e) (ii) of the Act) 44

          292-170.07       Notional taxed contributions -- other conditions (paragraph 292-170 (8) (d) of the Act)          47

          292-170.08       Notional taxed contributions -- other conditions (subparagraph 292-170 (9) (e) (ii) of the Act) 48

Division 295                 Taxation of superannuation entities                                

Subdivision 295-D        Contributions excluded                                                                        

          295-265.01       Application of pre-1 July 1988 funding credits -- limit on choice       50

Subdivision 295-F        Exempt income                                                                                      

          295-385.01       Segregated current pension assets -- prescribed superannuation income stream benefits     57

Subdivision 295-G        Deductions                                                                                              

          295-465.01       Deductible portion of premiums                                     58

Part 3                           Superannuation benefits paid from complying plans etc       

Division 301                 Superannuation member benefits paid from complying plans etc

Subdivision 301 -D       Departing Australia superannuation payments                             

          301-170.01       Departing Australia superannuation payments                 62

Superannuation lump sum member benefits less than $200    

          301-225.01       Superannuation lump sum member benefits less than $200 are tax free         62

Division 302                 Superannuation death benefits paid from complying plans etc    

Definitions relating to dependants                                                    

               302-195       Circumstances in which a person died in the line of duty 63

            302-195A       Circumstances in which a person is taken not to have died in the line of duty            66

          302-200.01       What is an interdependency relationship -- matters to be taken into account  68

          302-200.02       What is an interdependency relationship -- existence of relationship  68

Division 303                 Superannuation benefits paid in special circumstances 

            303-10.01       Meaning of terminal medical condition                             70

Division 306                 Roll-overs etc                                                                 

            306-10.01       Roll-over superannuation benefit                                    70

Division 307                 Key concepts relating to superannuation benefits           

Subdivision 307-C        Components of a superannuation benefit                                       

          307-125.01       Components of member benefits accruing before 1 July 1999 paid from the Military Superannuation and Benefits Scheme                            71

Subdivision 307-D        Superannuation interests                                                                    

          307-200.01       Application of Subdivision 307-D to Subdivision 292-D of the Act    72

          307-200.02       Meaning of superannuation interests                              72

          307-200.03       Meaning of superannuation interests -- treating a superannuation interest as 2 or more superannuation interests (public sector schemes)            72

          307-200.05       Meaning of superannuation interests -- treating a superannuation interest as 2 or more superannuation interests (superannuation income streams) 73

          307-205.01       Value of superannuation interest for calculating pre-July 1983 amount for members in the contributions and investment phase                               73

          307-205.02       Value of superannuation interest                                    76

        307-205.02A       Superannuation income streams or superannuation annuities based on identifiable amounts -- value of an interest                                                        77

        307-205.02B       Public sector superannuation schemes -- value of an interest           77

Part 4                           International aspects of income tax                    

Realisation of forex gains or  losses                                                

          775-145.01      Application of forex events to currency and fungible rights and obligations   78

Subdivision 830-A        Meaning of foreign hybrid                                                                    

            830-15.01       Foreign hybrid company                                                81

Part 6                           The Dictionary                                                           

Division 960                 General                                                                           

Foreign currency                                                                                   

            960-50.01      Translation of foreign currency amounts into Australian currency -- modification of special translation rules                                                             82

Functional currency                                                                              

            960-80.01      Translation rules -- translation into applicable functional currency     84

            960-80.02      Translation rules for an attributable taxpayer of a CFC -- translation into applicable functional currency                                                                        85

            960-80.03      Translation rules -- translation from applicable functional currency into Australian currency    85

Division 974                 Debt and equity interests                                                

Subdivision 974-F        Related concepts                                                                                  

            974-135A       Non-cumulative redeemable preference shares issued by credit union           87

            974-135B       Non-cumulative redeemable preference shares issued by mutual building society      88

            974-135C       Redeemable preference shares                                      90

            974-135D       Term cumulative subordinated note                                90

            974-135E       Perpetual cumulative subordinated note                         91

Division 995                 Definitions                                                                      

              995-1.01       Definitions                                                                   94

              995-1.03       Payments that are not superannuation income stream benefits         96

              995-1.04       Constitutionally protected funds                                    96

              995-1.05       Approved stock exchanges                                          97

Schedule 1                   Cents per kilometre                                                      98

Part 1                              Definitions                                                                    98

Part 2                              Cents                                                                            98

Schedule 1A                Method of working out amount of notional taxed contributions     100

Part 1                              Preliminary                                                                  100

Part 2                              New entrant rate                                                           104

Part 3                              Valuation parameters                                                   106

Part 4                              Exercise of discretion to pay a benefit greater than the benefit assumed in calculating the new entrant rate                                                                  111

Part 5                              Member has changed benefit category                         111

Part 6                              Governing rules have changed                                     112

Part 7                              Non-arm's length increase in superannuation salary       113

Schedule 1B                Valuation factors                                                        114

Schedule 2                   Translation of currency amounts -- rules and other requirements 120

Part 1                              Rules and requirements for item 12 of the table in subsection 960-50 (6) of the Act    120

                      1.1      Exchange rate -- consistency with accounting standards used by entity       120

                      1.2      Choice of daily exchange rate                                      120

                      1.3      Choice of average exchange rate                                 121

Part 2                              Translation of foreign currency amounts into Australian currency -- rules and requirements for item 11A of the table in subsection 960-50 (6) of the Act 122

                      2.1      Exchange rate -- consistency with an entity's financial records         122

Schedule 4                   Constitutionally protected superannuation funds -- State legislation        124

Schedule 5                   Approved stock exchanges                                         126

Notes                                                                                                        130

 

  

Notes to the Income Tax Assessment Regulations 1997

Note 1

The Income Tax Assessment Regulations 1997 (in force under the Income Tax Assessment Act 1997) as shown in this compilation comprise Statutory Rules 1997 No. 198 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Instruments

Year and number	Date of notification in Gazette or FRLI registration	Date of commencement	Application, saving or transitional provisions
1997 No. 198	16 July 1997	1 July 1997
1998 No. 85	14 May 1998	14 May 1998	--
1999 No. 12	11 Feb 1999	11 Feb 1999	--
1999 No. 78	19 May 1999	1 July 1999	--
1999 No. 147	30 June 1999	1 July 1999	--
2000 No. 1	7 Feb 2000	7 Feb 2000	--
2000 No. 128	22 June 2000	22 June 2000	--
2001 No. 18	13 Feb 2001	1 July 1997 (see r. 2)	--
2001 No. 26	23 Feb 2001	23 Feb 2001	--
2001 No. 288	5 Oct 2001	5 Oct 2001	--
2001 No. 321	15 Oct 2001	15 Dec 2001	--
2002 No. 46	7 Mar 2002	7 Mar 2002	--
2002 No. 65	5 Apr 2002	5 Apr 2002	--
2002 No. 170	3 July 2002	3 July 2002	--
2002 No. 172	5 July 2002	5 July 2002	--
2003 No. 39	27 Mar 2003	Rr. 1-3 and Schedule 1: 1 July 2001 Remainder: 6 July 2002	--
2003 No. 40	27 Mar 2003	27 Mar 2003	--
2003 No. 108	4 June 2003	4 June 2003	--
2003 No. 373	23 Dec 2003	23 Dec 2003	--
2004 No. 52	30 Mar 2004	30 Mar 2004	--
2004 No. 278	26 Aug 2004	26 Aug 2004	--
2004 No. 303	7 Sept 2004	7 Sept 2004	R. 4
2004 No. 330	25 Nov 2004	25 Nov 2004	--
2005 No. 22	28 Feb 2005 (see F2005L00314)	1 Mar 2005	--
2005 No. 75	27 Apr 2005 (see F2005L00940)	Rr. 1-3 and Schedule 1: 1 July 2003 Remainder: 28 Apr 2005	--
2005 No. 102	26 May 2005 (see F2005L01200)	Rr. 1-4 and Schedule 1: 1 July 2001 Remainder: 27 May 2005	R. 4
2005 No. 207	19 Sept 2005 (see F2005L02673)	1 Oct 2005 (see r. 2)	--
2005 No. 328	19 Dec 2005 (see F2005L04023)	20 Dec 2005	--
2006 No. 60	22 Mar 2006 (see F2006L00800)	23 Mar 2006	--
2006 No. 61	22 Mar 2006 (see F2006L00821)	23 Mar 2006	--
2006 No. 216	14 Aug 2006 (see F2006L02613)	Rr. 1-10 and Schedules 1-7: 14 Sept 2006 (see r. 2 (a)) Remainder: 1 Jan 2007 (see r. 2 (b))	R. 12
2006 No. 306	17 Nov 2006 (see F2006L03670)	18 Nov 2006	--
2006 No. 367	14 Dec 2006 (see F2006L03995)	10 June 2005	--
2006 No. 368	14 Dec 2006 (see F2006L04000)	15 Dec 2006	--
2007 No. 44	23 Mar 2007 (see F2007L00581)	24 Mar 2007	--
2007 No. 90	13 Apr 2007 (see F2007L00956)	Rr. 1-3 and Schedule 1: 14 Apr 2007 R. 4 and Schedule 2: 1 July 2007 Remainder: (a)	R. 5
2007 No. 103	27 Apr 2007 (see F2007L01126)	1 July 2007	R. 3
2007 No. 177	26 June 2007 (see F2007L01757)	27 June 2007	--
2007 No. 178	26 June 2007 (see F2007L01735)	27 June 2007 (see r. 2)	R. 4
2007. No. 202	29 June 2007 (see F2007L01893)	1 July 2007	--
2007 No. 328	2 Oct 2007 (see F2007L03775)	3 Oct 2007	R. 4
2007 No. 329	2 Oct 2007 (see F2007L03793)	3 Oct 2007	--
2007 No. 330	2 Oct 2007 (see F2007L03803)	3 Oct 2007	--
2008 No. 35	25 Mar 2008 (see F2008L00923)	26 Mar 2008	--
2008 No. 81	16 May 2008 (see F2008L01434)	17 May 2008	--
2008 No. 131	29 June 2008 (see F2008L02183)	1 July 2008	--
2008 No. 144	29 June 2008 (see F2008L02193)	Rr. 1-3 and Schedule 1: 1 July 2007 Remainder: 30 June 2008	--
2008 No. 145	29 June 2008 (see F2008L02266)	24 June 2008 (see r. 2)	R. 4
2009 No. 13	6 Feb 2009 (see F2009L00235)	7 Feb 2009	--
2009 No. 54	30 Mar 2009 (see F2009L01191)	31 Mar 2009	--
2009 No. 177	10 July 2009 (see F2009L02714)	11 July 2009	R. 4
2009 No. 247	21 Sept 2009 (see F2009L03523)	22 Sept 2009	--
2009 No. 388	16 Dec 2009 (see F2009L04411)	Rr. 1-3 and Schedule 1: 1 July 2008 R. 4 and Schedule 2: 1 Aug 2009 R. 5 and Schedule 3: 17 Dec 2009	--
2010 No. 8	11 Feb 2010 (see F2010L00318)	1 July 2009	--
2010 No. 9	11 Feb 2010 (see F2010L00303)	12 Feb 2010	--
2010 No. 73	14 Apr 2010 (see F2010L00917)	15 Apr 2010	--
2010 No. 74	15 Apr 2010 (see F2010L00850)	16 Apr 2010	--
2011 No. 5	14 Feb 2011 (see F2011L00251)	15 Feb 2011	--
2011 No. 35	15 Mar 2011 (see F2011L00420)	16 Mar 2011	--
2011 No. 57	21 Apr 2011 (see F2011L00634)	22 Apr 2011	--
2011 No. 80	3 June 2011 (see F2011L00942)	26 Mar 2009	R. 4
2011 No. 120	30 June 2011 (see F2011L01364)	1 July 2011	--
2011 No. 182	5 Oct 2011 (see F2011L02022)	6 Oct 2011	--
2012 No. 47	11 Apr 2012 (see F2012L00835)	12 Apr 2012	--

(a)    Regulation 2 (c) of SLI 2007 No. 90 provides as follows:

         (c)     immediately after the commencement of Schedule 2 -- regulation 5 and         Schedule 3.

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted
Provision affected	How affected
Part 1
Heading to Part 1.............................	ad. 2002 No. 172
R. 1......................................................	rs. 1999 No. 12
Part 2
Heading to Part 2.............................	ad. 2002 No. 172
Division 26
Div. 26 of Part 2................................	ad. 2007 No. 90
R. 26-85.01........................................	ad. 2007 No. 90
Division 28
Heading to Div. 28........................... of Part 2	ad. 2002 No. 172
R. 28-25.01........................................	ad. 1998 No. 85
	am. 1999 No. 12
	rs. 2000 No. 1
Division 30
Heading to Div. 30........................... of Part 2	ad. 2002 No. 172
R. 30-212.01.....................................	ad. 2000 No. 128
	am. 2002 No. 172
R. 30-212.02.....................................	ad. 2000 No. 128
	rs. 2002 No. 172
Rr. 30-212.03, 30-212.04...............	ad. 2000 No. 128
	rep. 2002 No. 172
R. 30-212.05.....................................	ad. 2000 No. 128
R. 30-212.06.....................................	ad. 2000 No. 128
R. 30-212.07.....................................	ad. 2000 No. 128
R. 30-212.08.....................................	ad. 2000 No. 128
R. 30-212.09.....................................	ad. 2000 No. 128
R. 30-212.10.....................................	ad. 2000 No. 128
	am. 2002 No. 172
R. 30-212.11.....................................	ad. 2000 No. 128
	am. 2002 No. 172
R. 30-212.12.....................................	ad. 2000 No. 128
Division 31
Div. 31 of Part 2................................	ad. 2002 No. 172
R. 31-15.01........................................	ad. 2002 No. 172
R. 31-15.02........................................	ad. 2002 No. 172
R. 31-15.03........................................	ad. 2002 No. 172
R. 31-15.04........................................	ad. 2002 No. 172
R. 31-15.05........................................	ad. 2002 No. 172
R. 31-15.06........................................	ad. 2002 No. 172
R. 31-15.07........................................	ad. 2002 No. 172
R. 31-15.08........................................	ad. 2002 No. 172
R. 31-15.09........................................	ad. 2002 No. 172
Division 50
Heading to Div. 50........................... of Part 2	ad. 2002 No. 172
R. 50-50.01........................................	ad. 1999 No. 78
	rs. 2001 No. 18; 2002 No. 170; 2003 No. 108
	am. 2003 No. 373; 2006 No. 367
R. 50-50.02........................................	ad. 2003 No. 108
R. 50-55.01........................................	ad. 1999 No. 78
	rep. 2006 No. 216
R. 50-70.01........................................	ad. 1999 No. 78
	rep. 2006 No. 216
Division 51
Heading to Div. 51........................... of Part 2	ad. 2002 No. 172
R. 51-5.01..........................................	rs. 2004 No. 278; 2006 No. 368
R. 51-42.01........................................	ad. 2008 No. 145
Division 61
Heading to Div. 61........................... of Part 2	ad. 2002 No. 172 rs. 2008 No. 131
R. 61-220.01.....................................	ad. 2008 No. 131
	am. 2011 No. 120
R. 61-330.01.....................................	ad. 1999 No. 147
	am. 2001 No. 321; 2005 No. 207; 2006 No. 60
	rep. 2008 No. 131
Division 70
Heading to Div. 70........................... of Part 2	ad. 2002 No. 172
Division 83A
Div. 83A of Part 2.............................	ad. 2010 No. 8
R. 83A-5.01.......................................	ad. 2010 No. 8
R. 83A-315.01...................................	ad. 2010 No. 8
R. 83A-315.02...................................	ad. 2010 No. 8
R. 83A-315.03...................................	ad. 2010 No. 8
R. 83A-315.04...................................	ad. 2010 No. 8
R. 83A-315.05...................................	ad. 2010 No. 8
R. 83A-315.06...................................	ad. 2010 No. 8
R. 83A-315.07...................................	ad. 2010 No. 8
R. 83A-315.08...................................	ad. 2010 No. 8
R. 83A-315.09...................................	ad. 2010 No. 8
Part 2A
Heading to Part 2A..........................	ad. 2011 No. 80
Division 230
Div. 230 of Part 2A...........................	ad. 2011 No. 80
R. 230-355.01...................................	ad. 2011 No. 80
Division 290
Div. 290 of Part 2.............................	ad. 2007 No. 90
Subdivision 290-C
R. 290-170.01...................................	ad. 2007 No. 90
Division 292
Div. 292 of Part 2.............................	ad. 2007 No. 90
Subdivision 292-B
Subdiv. 292-B of Div. 292..............	ad. 2007 No. 103
R. 292-25.01.....................................	ad. 2007 No. 103
	am. 2007 No. 202
Subdivision 292-C
R. 292-90.01....................................	ad. 2007 No. 90
Subdivision 292-D
Subdiv. 292-D of Div. 292..............	ad. 2007 No. 103
R. 292-170.01...................................	ad. 2007 No. 103
R. 292-170.02...................................	ad. 2007 No. 103
R. 292-170.03...................................	ad. 2007 No. 103
R. 292-170.04...................................	ad. 2007 No. 103
R. 292-170.05...................................	ad. 2007 No. 103
	am. 2007 No. 330; 2009 No. 177
Heading to r. 292-170.06...............	rs. 2009 No. 177
R. 292-170.06...................................	ad. 2007 No. 103
	am. 2007 No. 330; 2009 No. 177
R. 292-170.07...................................	ad. 2009 No. 177
R. 292-170.08...................................	ad. 2009 No. 177
Div. 302 of Part 2 (first occurring).	ad. 2007 No. 328
	rep. 2009 No. 388
R. 302-195.........................................	ad. 2007 No. 328
	rep. 2009 No. 388
R. 302-195A......................................	ad. 2007 No. 328
	rep. 2009 No. 388
Division 295
Div. 295 of Part 2.............................	ad. 2007 No. 90
Subdivision 295-D
R. 295-265.01...................................	ad. 2007 No. 90
Subdivision 295-F
R. 295-385.01...................................	ad. 2007 No. 90
Subdivision 295-G
Subdiv. 295-G of Div. 295..............	ad. 2011 No. 182
R. 295-465.01...................................	ad. 2011 No. 182
Part 3
Heading to Part 3.............................	ad. 2007 No. 103
Division 301
Div. 301 of Part 2.............................	ad. 2007 No. 90
Subdivision 301-D
R. 301-170.01...................................	ad. 2007 No. 90
Subdivision 301-E
R. 301-225.01...................................	ad. 2007 No. 90
	am. 2007 No. 103
Division 302
Div. 302 of Part 2.............................	ad. 2007 No. 90
Subdivision 302-D
R. 302-195.........................................	ad. 2009 No. 388
R. 302-195A......................................	ad. 2009 No. 388
R. 302-200.01...................................	ad. 2007 No. 90
R. 302-200.02...................................	ad. 2007 No. 90
Division 303
Div. 303 of Part 3.............................	ad. 2008 No. 144
R. 303-10.01.....................................	ad. 2008 No. 144
Division 306
Div. 306 of Part 3.............................	ad. 2007 No. 90
R. 306-10.01.....................................	ad. 2007 No. 90
	rs. 2008 No. 144
Division 307
Div. 307 of Part 3.............................	ad. 2007 No. 90
Subdivision 307-C
Subdiv. 307-C of Div. 307..............	ad. 2007 No. 329
R. 307-125.01...................................	ad. 2007 No. 329
Subdivision 307-D
R. 307-200.01...................................	ad. 2007 No. 90
R. 307-200.02...................................	ad. 2007 No. 90
	am. 2007 No. 202
R. 307-200.03...................................	ad. 2007 No. 90
	am. 2007 No. 202
R. 307-200.04...................................	ad. 2007 No. 90
	rep. 2007 No. 202
R. 307-200.05...................................	ad. 2007 No. 90
R. 307-205.01...................................	ad. 2007 No. 90
R. 307-205.02...................................	ad. 2007 No. 90
	am. 2007 No. 202
R. 307-205.02A................................	ad. 2007 No. 202
R. 307-205.02B................................	ad. 2007 No. 202
Heading to Div. 328......................... of Part 2	ad. 2003 No. 39 rep. 2007 No. 178
R. 328-375.01...................................	ad. 2003 No. 39
	am. 2006 No. 216
	rep. 2007 No. 178
Part 4
Part 4..................................................	ad. 2005 No. 75
Subdivision 775-B
R. 775-145.01...................................	ad. 2005 No. 75
Subdivision 830-A
R. 830-15.01.....................................	ad. 2007 No. 177
Part 6
Heading to Part 6.............................	ad. 2002 No. 172
Division 960
Div. 960 of Part 6.............................	ad. 2005 No. 75
Subdivision 960-C
R. 960-50.01.....................................	ad. 2005 No. 75
	am. 2005 No. 75
Subdivision 960-D
R. 960-80.01.....................................	ad. 2005 No. 75
R. 960-80.02.....................................	ad. 2005 No. 75
R. 960-80.03.....................................	ad. 2005 No. 75
Division 974
Subdivision 974-F
R. 974-135A......................................	ad. 2004 No. 303
R. 974-135B......................................	ad. 2004 No. 303
R. 974-135C...................................... (formerly r. 974A-135C)	2005 No. 102
Div. 974A of Part 6...........................	ad. 2005 No. 102
Heading to Div. 974A......................	rep. 2005 No. 102
Heading to Subdiv. 974A-F............	rep. 2005 No. 102
R. 974A-135C...................................	ad. 2005 No. 102
Renumbered r. 974-135C	2005 No. 102
R. 974-135D......................................	ad. 2010 No. 73
	am. 2011 No. 35
R. 974-135E......................................	ad. 2011 No. 35
Division 995
Heading to Div. 995......................... of Part 6	ad. 2002 No. 172
R. 995-1.01........................................	am. 2007 Nos. 90 and 103; 2008 No. 144; 2011 No. 35
R. 995-1.02........................................	ad. 2001 No. 288
	am. 2002 No. 65; 2003 Nos. 108 and 373; 2004 No. 330
	rs. 2005 No. 328
	rep. 2010 No. 9
R. 995-1.03........................................	ad. 2007 No. 90
R. 995-1.04........................................	ad. 2007 No. 90
R. 995-1.05........................................	ad. 2011 No. 5
Schedule 1
Schedule 1........................................	ad. 2000 No. 1
Part 2
Part 2..................................................	am. 2001 No. 26; 2002 No. 46; 2003 No. 40; 2004 No. 52; 2005 No. 22; 2006 No. 61; 2007 No. 44; 2008 No. 35; 2009 No. 54; 2010 No. 74; 2011 No. 57; 2012 No. 47
Schedule 1A
Schedule 1A.....................................	ad. 2007 No. 103
	am. 2007 Nos. 202 and 330; 2009 No. 177
Schedule 1B
Schedule 1B.....................................	ad. 2007 No. 90
	am. 2007 No. 202
Schedule 2
Schedule 2........................................	ad. 2005 No. 75
Part 1
Part 1..................................................	ad. 2005 No. 75
Part 2
Part 2..................................................	ad. 2005 No. 75
Schedule 3........................................	ad. 2005 No. 328
	am. 2006 No. 216
	rs. 2006 No. 306
	am. 2008 No. 81; 2009 Nos. 13 and 247
	rep. 2010 No. 9
Schedule 4
Schedule 4........................................	ad. 2007 No. 90
	am. 2009 No. 338
Schedule 5
Schedule 5........................................	ad. 2011 No. 5

Table A                  Application, saving or transitional provisions

Statutory Rules 2004 No. 303

4            Application

                The amendment made by these Regulations does not apply to the extent that, in the period commencing on 4 March 2003 and ending immediately before the date of the notification of these Regulations in the Gazette:

                 (a)     the rights of a person (other than the Commonwealth or an authority of the Commonwealth) as at the date of notification would be affected so as to disadvantage that person; or

                (b)     liabilities would be imposed on a person (other than the Commonwealth or an authority of the Commonwealth) in respect of anything done or omitted to be done before the date of notification.

Select Legislative Instrument 2005 No. 102

4            Application of amendment

                The amendment made by Schedule 1 to these Regulations does not apply to the extent that, in the period commencing on 1 July 2001 and ending at the end of the day when these Regulations are registered:

                (a)    the rights of a person (other than the Commonwealth or an authority of the Commonwealth) as at the date of notification would be affected so as to disadvantage that person; or

               (b)    liabilities would be imposed on a person (other than the Commonwealth or an authority of the Commonwealth) in respect of anything done or omitted to be done before the date of notification.

Select Legislative Instrument 2006 No. 216

12          Application of Schedule 8

                The amendments made by Schedule 8 apply in relation to calculations of STS group turnover for the 2006-07 income year and later income years.

Select Legislative Instrument 2006 No. 368

4            Transitional

                The amendment made by Schedule 1 does not affect an entitlement of a person that was created under regulation 51-5.01 of the Income Tax Assessment Regulations 1997 before the commencement of these Regulations.

Select Legislative Instrument 2007 No. 90

5            Amendment of Income Tax Assessment Regulations 1997 -- Schedule 3

         (2)   The amendments made by Schedule 3 apply in relation to an income year that starts on or after 1 July 2007.

Select Legislative Instrument 2007 No. 103

3               Amendment of Income Tax Assessment Regulations 1997-- Schedule 1

         (2)   The amendments made by Schedule 1 apply in relation to a financial year that starts on or after 1 July 2007.

Select Legislative Instrument 2007 No. 178

4            Transitional

                The amendment made by Schedule 1 applies in relation to assessments for the 2007-2008 income year and later income years.

Select Legislative Instrument 2007 No. 328

4            Application

                The amendment made by Schedule 1 applies in relation to an income year that begins on or after 1 July 2007.

Select Legislative Instrument 2008 No. 145

4              Application of amendment

                The amendment made by Schedule 1 applies to assessments for the 2007-08 income year and later income years.

Select Legislative Instrument 2009 No. 177

4              Application of amendments

                The amendments made by items [2] and [5] of Schedule 1 apply in relation to the 2007-2008 financial year and to subsequent financial years.

Select Legislative Instrument 2011 No. 80

4              Transitional

                The amendment made by Schedule 1 applies in relation to income years commencing on or after 1 July 2009.