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Income Tax Regulations 1936

Authoritative Version
SR 1936 No. 94 Regulations as amended, taking into account amendments up to Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015
Administered by: Treasury
Registered 22 Jul 2015
Start Date 01 Jul 2015
Date of repeal 10 Sep 2015
Repealed by Income Tax and Other Laws (Repeal and Consequential Amendments) Regulation 2015

Income Tax Regulations 1936

Statutory Rules No. 94, 1936

made under the

Income Tax Assessment Act 1936

Compilation No. 95

Compilation date:                               1 July 2015

Includes amendments up to:             SLI No. 79, 2015

Registered:                                          22 July 2015

 

 

 

 

 

 

This compilation includes commenced amendments made by SLI No. 39, 2015.

About this compilation

This compilation

This is a compilation of the Income Tax Regulations 1936 that shows the text of the law as amended and in force on 1 July 2015 (the compilation date).

This compilation was prepared on 21 July 2015.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part 1—Preliminary                                                                                                             1

1............ Name of regulations............................................................................ 1

2............ Definitions.......................................................................................... 1

Part 3—Liability to taxation                                                                                            2

6............ Prescribed class of persons (Act, subsection 23AB(2))...................... 2

7A......... Declaration of eligible duty................................................................. 2

9............ Prescribed Life Tables—subsection 27H(4) of the Act....................... 4

12.......... Excluded car parking facilities............................................................. 5

Part 4—Returns and assessments                                                                                6

20.......... Amendment of assessments for an income year.................................. 6

Part 8—Rebate for low income aged persons and pensioners and rebate in respect of certain benefits  11

Division 1—General                                                                                                    11

148........ Interpretation..................................................................................... 11

149........ Amount of rebate of tax.................................................................... 11

Division 1A—Rebate under sections 160AAAA and 160AAAB of the Act             12

150AA.. Definitions........................................................................................ 12

150AB.. Eligibility—amount of rebate income................................................ 12

150AD.. Rebate for low income aged persons and pensioners........................ 14

150AE... Transfer of unused rebate from taxpayer other than trustee............... 15

150AF... Transfer of unused rebate from taxpayer who is trustee.................... 17

Division 3—Rebate under section 160AAA of the Act                             21

152........ Rebate of tax in respect of rebatable benefits..................................... 21

Part 8A—Foreign income                                                                                               23

Division 1—General                                                                                                    23

152A..... Interpretation..................................................................................... 23

Division 2—Controlled foreign companies                                                     25

152B..... Income or profits as designated concession income.......................... 25

152C..... Listed countries................................................................................. 25

152D..... Capital gains regarded as subject to tax............................................. 25

152E...... Circumstances specified for the definition of roll‑over relief in regulation 152D         26

152F...... Accruals tax laws.............................................................................. 28

152G..... State foreign taxes that are treated as federal foreign taxes................ 28

Part 10—Miscellaneous                                                                                                    29

173........ Appointment of Public Officer.......................................................... 29

Part 15—Application and transitional provisions                                            30

200........ Transitional arrangements arising out of the Income Tax Amendment Regulation 2013 (No. 1)  30

201........ Transitional arrangements arising out of the Tax Laws Amendment (2013 Measures No. 1) Regulation 2013            30

202........ Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (Release Conditions for Non‑concessional Contributions) Regulation 2015.......................... 30

202........ Transitional arrangements arising out of the Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015    30

Schedule 9—Designated concession income                                     31

Part 1—Interpretation                                                                                                      31

Part 2—Items of designated concession income                                                32

Schedule 10—Listed countries                                                                        37

Part 2—Section 404 countries                                                                                       38

Endnotes                                                                                                                                    39

Endnote 1—About the endnotes                                                                            39

Endnote 2—Abbreviation key                                                                                40

Endnote 3—Legislation history                                                                             41

Endnote 4—Amendment history                                                                           56

Endnote 5—Repeal table                                                                                          91

Endnote 6—Renumbering table                                                                            97

 


Part 1Preliminary

  

1  Name of regulations

                   These Regulations are the Income Tax Regulations 1936.

2  Definitions

                   In these Regulations:

Act means the Income Tax Assessment Act 1936.

ESS interest has the meaning given by subsection 83A‑10(1) of the Income Tax Assessment Act 1997.

Part 3Liability to taxation

  

6  Prescribed class of persons (Act, subsection 23AB(2))

                   For subsection 23AB(2) of the Act, members of the Australian Federal Police who are members of the force, created by the United Nations, for keeping peace in Cyprus are a prescribed class of persons.

7A  Declaration of eligible duty

                   For subsection 23AD(2) and subparagraph 23AD(3)(b)(iii) of the Act, duty with an organisation specified in an item of the following table is eligible duty if:

                     (a)  the duty is in an area specified in the item; and

                     (b)  the duty occurs:

                              (i)  after the day specified in column 3 of the item; and

                             (ii)  before the day (if any) specified in column 4 of the item.

 

Eligible duty

 

Column 1

Column 2

Column 3

Column 4

Item

Organisation

Area

After the day

Before the day

1

Australian Defence Force on Operation Accordion

The land area, territorial waters, airspace and superjacent airspace of the following countries:

(a) the Kingdom of Bahrain;

(b) the State of Qatar;

(c) the United Arab Emirates.

30 June 2014

1 July 2016

2

Australian Defence Force on Operation Augury

The land area, territorial waters, airspace and superjacent airspace of the Hashemite Kingdom of Jordan.

3 July 2014

 

3

Australian Defence Force on Operation Highroad

The land area, territorial waters, airspace and superjacent airspace of Afghanistan.

31 December 2014

1 July 2016

4

Australian Defence Force on Operation Manitou

The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of:

(a) the Arabian Sea north of latitude 11°00′00″S and west of longitude 68°00′00″E; and

(b) the Gulf of Aden; and

(c) the Gulf of Oman; and

(d) the Persian Gulf; and

(e) the Red Sea; and

(f) the Strait of Hormuz.

30 June 2014

1 July 2016

5

Australian Defence Force on Operation Okra

The following areas:

(a) the land area, territorial waters, airspace and superjacent airspace of the following countries:

(i) Albania;

(ii) Bosnia and Herzegovina;

(iii) Bulgaria;

(iv) Croatia;

(v) Cyprus;

(vi) Czech Republic;

(vii) Estonia;

(viii) Hungary;

(ix) Iraq;

(x) Kuwait;

(xi) Montenegro;

(xii) Poland;

(xiii) Romania

(xiv) the Hashemite Kingdom of Jordan;

(xv) the Kingdom of Bahrain;

(xvi) the State of Qatar;

(xvii) the United Arab Emirates;

(b) the waters and superjacent airspace of the Persian Gulf.

8 August 2014

1 July 2016

6

United Nations—Assistance Mission in Afghanistan (Operation Palate II)

The land area, territorial waters, airspace and superjacent airspace of Afghanistan.

26 June 2005

1 January 2016

9  Prescribed Life Tables—subsection 27H(4) of the Act

                   For the purposes of the definition of life expectation factor in subsection 27H(4) of the Act, the following Australian Life Tables published by the Australian Government Actuary are prescribed:

                     (a)  for an annuity first commencing to be payable before 1 September 1988—the Australian Life Tables 1975–1977;

                     (b)  for an annuity first commencing to be payable on or after 1 September 1988 but before 1 May 1993—the Australian Life Tables 1980–1982;

                     (c)  for an annuity first commencing to be payable on or after 1 May 1993 but before 1 July 1993—the Australian Life Tables 1985–1987;

                     (d)  for an annuity first commencing to be payable on or after 1 July 1993—the Australian Life Tables that are most recently published before the year in which the annuity first commences to be payable.

12  Excluded car parking facilities

             (1)  For the purposes of paragraph 51AGA(1)(e) of the Act, the provision of car parking facilities for a car during a period referred to in section 51AGA of the Act is taken to be excluded from that section if:

                     (a)  the facilities are provided to an employee who:

                              (i)  is entitled under the law of a State or Territory to the use of a disabled persons’ car parking space; and

                             (ii)  is the driver of, or is a passenger in, the car; and

                     (b)  a valid disabled persons’ car parking permit is displayed on the car.

             (2)  In this regulation:

disabled persons’ car parking space means a car parking space:

                     (a)  in a public car parking area; and

                     (b)  designated for the exclusive use of disabled persons.

disabled persons’ car parking permit means a permit, label or other document:

                     (a)  issued by the appropriate authority in a State or Territory; and

                     (b)  authorising the parking of a car in a disabled persons’ car parking space.

Part 4Returns and assessments

  

20  Amendment of assessments for an income year

                   For a provision of subsection 170(1) of the Act mentioned in an item of the table, the circumstances set out in the item are prescribed.

Note:          If a circumstance in an item of the table exists, the Commissioner of Taxation may amend an assessment of the taxpayer within 4 years after the day on which the Commissioner gives notice of the assessment to the taxpayer, unless a longer amendment period applies to the taxpayer.

 

Item

Provision

Circumstance

1

Paragraph (f) of item 1 of the table in subsection 170(1)

Paragraph (e) of item 2 of the table in subsection 170(1)

Paragraph (d) of item 3 of the table in subsection 170(1)

All of the following exist:

(a) there has been a transaction involving associates (within the meaning of section 318 of the Act), that has income tax consequences, in the year of income mentioned in the item;

(b) the parties were not dealing with each other at arm’s length in relation to the transaction;

(c) the period during which the Commissioner may amend an assessment in relation to one of the parties is at least 4 years.

2

Paragraph (f) of item 1 of the table in subsection 170(1)

Paragraph (e) of item 2 of the table in subsection 170(1)

Paragraph (d) of item 3 of the table in subsection 170(1)

All of the following exist:

(a) a private company is taken to have paid a dividend to an entity, as described in section 109C, 109D, 109E or 109F of the Act, in the year of income mentioned in the item;

(b) the entity is:

(i) a shareholder of the company; or

(ii) an associate of a shareholder of the company; or

(iii) a former shareholder of the company; or

(iv) an associate of a former shareholder of the company;

(c) the period during which the Commissioner may amend an assessment in relation to the company is at least 4 years.

3

Paragraph (f) of item 1 of the table in subsection 170(1)

Paragraph (d) of item 3 of the table in subsection 170(1)

All of the following exist:

(a) the effect of section 109XB of the Act is that an amount is included as a dividend in the assessable income of a taxpayer as described in subsection 109XA(1), (2) or (3) of the Act in the year of income mentioned in the item;

(b) the matter involves a taxpayer who is:

(i) a shareholder of a company; or

(ii) an associate of a shareholder of a company;

(c) the period during which the Commissioner may amend an assessment in relation to both the trust and the company is at least 4 years.

4

Paragraph (f) of item 1 of the table in subsection 170(1)

Paragraph (e) of item 2 of the table in subsection 170(1)

Paragraph (d) of item 3 of the table in subsection 170(1)

All of the following exist in the year of income mentioned in the item:

(a) a taxpayer has acquired an ESS interest;

(b) subsection 83A‑35(5) of the Income Tax Assessment Act 1997 (integrity rule about share trading and investment companies) did not apply to the ESS interest;

(c) the entity that provided the ESS interest to the taxpayer is not a small business entity in relation to which item 2 or 3 of the table in subsection 170(1) of the Act applies.

5

Paragraph (f) of item 1 of the table in subsection 170(1)

Paragraph (e) of item 2 of the table in subsection 170(1)

Paragraph (d) of item 3 of the table in subsection 170(1)

Both of the following exist in the year of income mentioned in the item:

(a) the taxpayer has not identified income (ordinary or statutory) from one or more foreign transactions for the purposes of, or in the course of, an assessment;

(b) the income has not been received from a resident investment vehicle within the meaning of the Income Tax Assessment Act 1997.

6

Paragraph (f) of item 1 of the table in subsection 170(1)

Paragraph (e) of item 2 of the table in subsection 170(1)

Paragraph (d) of item 3 of the table in subsection 170(1)

Both of the following exist in the year of income mentioned in the item:

(a) subsection 345(5) of the Act (transfer under a scheme) may be applicable to the taxpayer;

(b) not all of the relevant information regarding the application of that subsection can be obtained from a resident investment vehicle within the meaning of the Income Tax Assessment Act 1997.

7

Paragraph (f) of item 1 of the table in subsection 170(1)

Both of the following exist in the year of income mentioned in the item:

(a) paragraph 448(1A)(f) of the Act (provision of services under a scheme) may be applicable to the taxpayer;

 

Paragraph (e) of item 2 of the table in subsection 170(1)

Paragraph (d) of item 3 of the table in subsection 170(1)

(b) not all of the relevant information regarding the application of that paragraph can be obtained from a resident investment vehicle within the meaning of the Income Tax Assessment Act 1997.

8

Paragraph (f) of item 1 of the table in subsection 170(1)

Paragraph (e) of item 2 of the table in subsection 170(1)

Paragraph (d) of item 3 of the table in subsection 170(1)

Any of the following provisions applies in relation to the taxpayer in the year of income mentioned in the item:

(a) section 45A of the Act (streaming of dividends and capital benefits);

(b) section 45B of the Act (schemes to provide certain benefits);

(c) subsection 102AE(7) of the Act (excluded income for minors);

(d) section 177E of the Act (stripping of company profits);

(e) section 177EA of the Act (franking debit creation and franking credit cancellation schemes);

(f) Division 270 of Schedule 2F to the Act (scheme to take advantage of deductions);

 

 

(g) subsection 26‑50(7) of the Income Tax Assessment Act 1997 (expenses for a leisure facility or boat);

(h) any of sections 165‑180 to 165‑205 (rules affecting the operation of tests for changing ownership of a company), and Division 175 (use of a company’s tax losses or deductions to avoid income tax), of the Income Tax Assessment Act 1997;

(i) Subdivision 207‑F of the Income Tax Assessment Act 1997 (cancellation of gross‑up or tax offset where the imputation system has been manipulated).

9

Paragraph (f) of item 1 of the table in subsection 170(1)

 

The making of an election under paragraph 96‑7(1)(a) or (b) in Schedule 1 to the Taxation Administration Act 1953 in relation to an excess non‑concessional contributions determination for a financial year that corresponds to the year of income mentioned in the item.

Part 8Rebate for low income aged persons and pensioners and rebate in respect of certain benefits

Division 1General

148  Interpretation

                   In this Part:

lowest marginal tax rate, in relation to a year of income, means the rate that is:

                     (a)  the lowest rate specified in the table in Part 1 of Schedule 7 to the Income Tax Rates Act 1986, in the application of the table to that year of income; and

                     (b)  expressed as a decimal fraction.

rebatable benefit has the same meaning as in subsection 160AAA(1) of the Act.

tax‑free threshold, in relation to a year of income, has the meaning given by subsection 3(1) of the Income Tax Rates Act 1986.

149  Amount of rebate of tax

             (1)  For sections 160AAAA and 160AAAB of the Act, the amount of an entitlement to a rebate of tax is ascertained in accordance with Division 1A of this Part.

             (2)  For section 160AAA of the Act, the amount of an entitlement to a rebate of tax is ascertained in accordance with Division 3 of this Part.

Division 1ARebate under sections 160AAAA and 160AAAB of the Act

150AA  Definitions

                   In this Division:

rebate threshold has the meaning given by subregulations 150AB(3) and (3A).

relevant income‑recipient means the beneficiary of a trust, if the trustee in relation to the trust:

                     (a)  is the taxpayer; and

                     (b)  is liable to be assessed under section 98 of the Act in respect of the beneficiary’s share of the net income of the trust estate.

150AB  Eligibility—amount of rebate income

             (1)  For subsection 160AAAA(3) or 160AAAB(3) of the Act, the amount mentioned is:

             (2)  A taxpayer’s rebate amount for a year of income is the amount in the relevant item in the following table:

 

Item

Class of person

Rebate amount

1

Single person

$2 230

2

Member of a couple

$1 602

3

Member of an illness‑separated couple

$2 040

          (2B)  If, in a year of income, more than one item in the table in subregulation (2) applies to a taxpayer, the taxpayer’s rebate amount is the amount that gives the taxpayer the greatest rebate entitlement.

             (3)  If subregulation (3A) does not apply, a taxpayer’s rebate threshold for a year of income is the amount calculated using the formula:

                    

where:

D is the tax‑free threshold.

E is the maximum amount of rebate allowable under section 159N of the Act.

F is the taxpayer’s rebate amount for the year of income.

Note:          The rebate amount is worked out in accordance with subregulations (2) and (2B), but may then be affected by regulation 150AE or 150AF.

C is the lowest marginal tax rate.

Note:          For lowest marginal tax rate and tax‑free threshold—see regulation 148.

          (3A)  If the taxpayer’s rebate threshold, if it were calculated using the formula in subregulation (3), would be an amount that is greater than the amount at which the rebate of tax under section 159N of the Act is reduced, the taxpayer’s rebate threshold for a year of income is the amount calculated using the formula:

                  

where:

C is the lowest marginal tax rate.

D is the tax‑free threshold.

E is the maximum amount of rebate allowable under section 159N of the Act.

F is the taxpayer’s rebate amount for the year of income.

Note:          The rebate amount is worked out in accordance with subregulations (2) and (2B), but may then be affected by regulation 150AE or 150AF.

G is the amount at which the rebate of tax under section 159N of the Act is reduced.

H is the rate at which the rebate of tax under subsection 159N(2) of the Act is reduced, expressed as a decimal fraction.

I is the second lowest marginal tax rate, expressed as a decimal fraction.

Note:          For lowest marginal tax rate and tax‑free threshold—see regulation 148.

             (4)  If an amount worked out under subregulation (1), (2), (3) or (3A) is not an amount of whole dollars, the amount must be rounded up to the nearest whole dollar.

             (5)  In this regulation:

illness separated couple has the same meaning as in subsection 4(7) of the Social Security Act 1991.

member of a couple has the same meaning as in:

                     (a)  the Social Security Act 1991; or

                     (b)  the Veteran’s Entitlements Act 1986.

single person means a person who, at any time in the year of income, is not the spouse of another person.

150AD  Rebate for low income aged persons and pensioners

                   Subject to regulations 150AE and 150AF, a taxpayer who, under section 160AAAA or 160AAAB of the Act, is eligible, in a year of income, for a rebate of tax is entitled, in respect of income, or trust income, of the year of income, to a rebate of tax amounting to:

                     (a)  if the relevant income‑recipient’s rebate income of the year of income does not exceed his or her rebate threshold—the taxpayer’s rebate amount; or

                     (b)  if the relevant income‑recipient’s rebate income of the year of income exceeds his or her rebate threshold—the taxpayer’s rebate amount, reduced by 12.5 cents for each $1 of the amount of the excess.

150AE  Transfer of unused rebate from taxpayer other than trustee

             (1)  Regulation 150AD is affected by subregulation (2) if, in relation to a year of income:

                     (a)  a taxpayer (TP1) is entitled to a rebate of tax under section 160AAAA of the Act; and

                    (aa)  a person (TP2) who is, at any time in that year of income, TP1’s spouse, is entitled to a rebate of tax under section 160AAAA of the Act; and

                     (b)  TP1’s rebate amount for the year of income, worked out under this regulation, exceeds the tax payable by TP1 in respect of income of that year (disregarding any credits or rebates); and

                     (c)  the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAA of the Act for the year of income is less than TP2’s rebate amount for that year.

             (2)  In the circumstances mentioned in subregulation (1):

                     (a)  TP1’s rebate amount for the year of income is  the amount ascertained under subregulation 150AB(2) reduced by the amount of the excess rebate amount mentioned in paragraph (1)(b); and

                     (b)  TP2’s rebate amount for the year of income is the amount ascertained under subregulation 150AB(2) increased by the amount of excess rebate ascertained under subregulation (11).

             (3)  Regulation 150AD is affected by subregulation (4) if, in relation to a year of income:

                     (a)  a taxpayer (TP1) is, under section 160AAAA of the Act, entitled to a rebate of tax; and

                     (b)  TP1 is, at any time in that year of income, the spouse of a person who is a relevant income‑recipient in relation to a taxpayer (TP2) who is entitled under section 160AAAB to a rebate of tax; and

                     (c)  TP1’s rebate amount for the year of income worked out under this regulation exceeds the tax payable by TP1 in respect of income of that year (disregarding any credits or rebates); and

                     (d)  the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAB for the year of income in relation to TP1’s spouse is less than TP2’s rebate amount for that year in relation to TP1’s spouse.

             (4)  In the circumstances mentioned in subregulation (3), the rebate amount for the year of income is:

                     (a)  for TP1—the amount ascertained under subregulation 150AB(2) or 151(3) reduced by the amount of the excess rebate amount mentioned in paragraph (3)(c); and

                     (b)  for TP2—the amount ascertained under subregulation 150AB(2) increased by the amount of the excess rebate amount ascertained under subregulation (11).

             (7)  This regulation applies whether TP1 is, or is not, the same person as TP2.

             (8)  For this regulation, if:

                     (a)  TP1 received, at any time in the year of income, a pension under:

                              (i)  Part 2.3, 2.4 or 2.5 of the Social Security Act 1991; or

                             (ii)  Division 4 or 5 of Part III of the Veterans’ Entitlements Act 1986; and

                     (b)  the pension payments were exempt payments under Subdivision 52‑A or 52‑B of the Income Tax Assessment Act 1997;

the amount of TP1’s assessable income of that year is to be calculated as if that pension were assessable income.

           (11)  In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income for the year is $6 000 or less, the amount of excess rebate is the excess rebate amount mentioned in paragraph (1)(b).

           (12)  In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income for the year is greater than $6 000, and each rate of tax payable by TP1 is a rate set out in Part I of Schedule 7 to the Income Tax Rates Act 1986:

                     (a)  the amount of excess rebate is calculated using the formula:

                           

                            where:

                            A is TP1’s rebate amount for the year of income, worked out under this regulation.

                            B is TP1’s taxable income for the year; but

                     (b)  if the amount calculated in paragraph (a) is less than zero, the amount of excess rebate is zero.

           (13)  In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income for the year is greater than $6 000, and each rate of tax payable by TP1 is a rate set out in Part II of Schedule 7 to the Income Tax Rates Act 1986, the amount of excess rebate is the excess rebate amount mentioned in paragraph (1)(b).

150AF  Transfer of unused rebate from taxpayer who is trustee

             (1)  Regulation 150AD is affected by subregulation (2) if, in relation to a year of income:

                     (a)  a taxpayer (TP1) is entitled to a rebate under section 160AAAB of the Act; and

                     (b)  the relevant income‑recipient in relation to that rebate is, at any time in that year of income, the spouse of a taxpayer (TP2) who is entitled to a rebate of tax under section 160AAAA of the Act; and

                     (c)  TP1’s rebate amount in relation to the relevant income‑ recipient mentioned in paragraph (b) exceeds the tax payable by TP1 in relation to that relevant income‑ recipient for income of that year (disregarding any credits or rebates); and

                     (d)  the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAA of the Act for the year of income is less than TP2’s rebate amount for that year.

             (2)  In the circumstances mentioned in subregulation (1), the rebate amount for the year of income is:

                     (a)  for TP1—the amount ascertained under subregulation 150AB(2) reduced by the amount of the excess rebate amount mentioned in paragraph (1)(c); and

                     (b)  for TP2—the amount ascertained under subregulation 150AB(2) increased by the amount of the excess rebate amount ascertained under subregulation (8) or (9).

             (3)  Regulation 150AD is affected by subregulation (4) if, in relation to a year of income:

                     (a)  a taxpayer (TP1) is entitled to a rebate under section 160AAAB of the Act; and

                     (b)  the relevant income‑recipient in relation to TP1 (RIR1) is, at any time in that year of income, the spouse of a person (RIR2) who is the relevant income‑recipient in relation to a taxpayer (TP2) who is entitled to a rebate of tax under section 160AAAB of the Act; and

                     (c)  TP1’s rebate amount in relation to RIR1 exceeds the tax payable by TP1 in relation to RIR1 for income of that year (disregarding any credits or rebates); and

                     (d)  the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAB of the Act for the year of income in relation to RIR2 is less than TP2’s rebate amount for that year in relation to RIR2.

             (4)  In the circumstances mentioned in subregulation (3), the rebate amount for the year of income:

                     (a)  for TP1—is the amount ascertained under subregulation 150AB(2) reduced by the amount of the excess rebate amount mentioned in paragraph (3)(c); and

                     (b)  for TP2—is the amount ascertained under subregulation 150AB(2) increased by the amount of the excess rebate amount ascertained under subregulation (8) or (9).

             (7)  This regulation applies whether TP1 is, or is not, the same person as TP2.

          (7A)  For this regulation, if:

                     (a)  TP1 received, at any time in the year of income, a pension under:

                              (i)  Part 2.3, 2.4 or 2.5 of the Social Security Act 1991; or

                             (ii)  Division 4 or 5 of Part III of the Veterans’ Entitlements Act 1986; and

                     (b)  the pension payments were exempt payments under Subdivision 52‑A or 52‑B of the Income Tax Assessment Act 1997;

the amount of TP1’s assessable income for that year is to be calculated as if that pension were assessable income.

             (8)  In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income in relation to the relevant income‑recipient for the year is $6 000 or less, the amount of excess rebate is the excess rebate amount mentioned in paragraph (1)(b).

             (9)  In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income in relation to the relevant income‑recipient for the year is greater than $6 000, and each rate of tax payable by TP1 is a rate set out in Part I of Schedule 7 to the Income Tax Rates Act 1986:

                     (a)  the amount of excess rebate is calculated using the formula:

                           

                            where:

                            A is TP1’s rebate amount for the year of income, worked out under this regulation.

                            B is TP1’s taxable income for the year; but

                     (b)  if the amount calculated in paragraph (a) is less than zero, the amount of excess rebate is zero.

           (10)  In the circumstances mentioned in paragraphs (2)(b) and (4)(b), if TP1’s taxable income for the year is greater than $6 000, and each rate of tax payable by TP1 is a rate set out in Part II of Schedule 7 to the Income Tax Rates Act 1986, the amount of excess rebate is the excess rebate amount mentioned in paragraph (1)(c).

Division 3Rebate under section 160AAA of the Act

152  Rebate of tax in respect of rebatable benefits

             (1)  If the assessable income of a taxpayer of a year of income includes an amount of rebatable benefit, the taxpayer is entitled in the taxpayer’s assessment in respect of income of that year of income to a rebate of tax of the amount calculated using the formula in subregulation (2) or (3).

             (2)  If the taxpayer’s benefit amount is less than or equal to the threshold at the upper conclusion of the lowest marginal tax rate, the formula is:

                  

where:

A is the taxpayer’s benefit amount, being the amount of rebatable benefit received by the taxpayer during the year of income, rounded down to the nearest whole dollar.

Note:          For lowest marginal tax rate and tax‑free threshold—see regulation 148.

             (3)  If the taxpayer’s benefit amount is greater than the threshold at the upper conclusion of the lowest marginal tax rate, the formula is:

                  

where:

A is the taxpayer’s benefit amount, being the amount of rebatable benefit received by the taxpayer during the year of income, rounded down to the nearest whole dollar.

B is the threshold at the upper conclusion of the lowest marginal tax rate.

Note:          For lowest marginal tax rate and tax‑free threshold—see regulation 148.

             (4)  If the amount worked out under subregulation (2) or (3) is not an amount of whole dollars, the amount must be rounded up to the nearest whole dollar.

Part 8AForeign income

Division 1General

152A  Interpretation

             (1)  In this Part, unless the contrary intention appears, words and phrases have the same meanings as they have in Part X of the Act.

             (2)  In this Part, unless the contrary intention appears:

CGT asset has the meaning given by section 108‑5 of the Income Tax Assessment Act 1997.

compulsory acquisition, in relation to a CGT asset, means the compulsory acquisition of that asset by:

                     (a)  the government of a country, whether a federal, State or municipal government (however described); or

                     (b)  an authority of such a government.

permanent establishment, in relation to an entity that carries on business in a listed country:

                     (a)  if there is a double tax agreement in relation to the country and section 23AH of the Act applies to the entity—has the same meaning as in the agreement; or

                     (b)  in any other case—has the meaning given by subsection 6(1) of the Act.

wholly‑owned group has the meaning given by section 975‑500 of the Income Tax Assessment Act 1997.

             (3)  In this Part (other than in regulation 152D):

capital gains means gains or profits of a capital nature that arise from the sale or disposal of all or part of a CGT asset, other than gains or profits that would not be capital gains but for a provision of Australian tax law.

             (4)  In this Part:

passive income means passive income described in section 446 of the Act, subject to the following modifications:

                     (a)  omit paragraph 446(1)(k) and insert the following paragraph:

                           ‘(k)  capital gains in respect of tainted assets;’;

                     (b)  if it is necessary to identify the designated concession income of an entity to which Division 6AAA of Part III of the Act applies, as part of using Schedule 9:

                              (i)  read each reference, as appropriate, in Part X to a company as a reference to the entity; and

                             (ii)  read each reference, as appropriate, in Part X to a statutory accounting period as a reference to a year of income;

                     (c)  if it is necessary to identify the designated concession income of an entity to which section 23AH of Part III of the Act applies, as part of using Schedule 9, read each reference, as appropriate, in Part X to a statutory accounting period as a reference to a year of income.

Division 2Controlled foreign companies

152B  Income or profits as designated concession income

             (1)  For the definition of designated concession income in section 317 of the Act, if:

                     (a)  a listed country is mentioned in column 2 of an item in Part 2 of Schedule 9; and

                     (b)  an entity mentioned in column 3 of the item derived income or profits that are:

                              (i)  of a kind specified in column 4 of the item; and

                             (ii)  further described in column 5 of the item;

the income or profits are designated concession income.

             (2)  For subregulation (1), the income or profits of an entity include:

                     (a)  the entity’s interest in the income or profits of a partnership in which the entity is a partner; and

                     (b)  the entity’s beneficial interest in the income or profits of a trust estate in which the entity is a beneficiary.

152C  Listed countries

                   For the definition of listed country in subsection 320(1) of the Act, a foreign country or a part of a foreign country listed in Schedule 10 is declared to be a listed country for the purposes of Part X of the Act.

152D  Capital gains regarded as subject to tax

             (1)  In this regulation:

capital gains means gains or profits or other amounts of a capital nature.

roll‑over relief, in relation to a particular tax accounting period in relation to a listed country, means the deferral of tax liability in the tax accounting period under a tax law of the listed country because of a circumstance specified in regulation 152E.

             (2)  For section 324 of the Act, if:

                     (a)  capital gains that are derived by an entity are not subject to tax in a listed country in a particular tax accounting period; and

                     (b)  apart from the availability of roll‑over relief, the capital gains would have been subject to tax in the listed country in the tax accounting period;

the capital gains are to be treated as if they were subject to tax in the listed country in the tax accounting period.

152E  Circumstances specified for the definition of roll‑over relief in regulation 152D

                   For the definition of roll‑over relief in subregulation 152D(1), each of the following circumstances is specified:

                     (a)  an entity:

                              (i)  is taken to have disposed of all or part of a CGT asset because of an act, transaction or event as a result of which the entity has received an amount of money or a replacement CGT asset:

                                        (A)  by way of compensation for the compulsory acquisition, or for the loss or destruction, of the original CGT asset; or

                                        (B)  under a policy of insurance against the risk of loss or destruction of the original CGT asset; and

                             (ii)  after receiving an amount of money mentioned in subparagraph (i), in order to achieve a deferral of tax liability under the tax law of the listed country, is required:

                                        (A)  to incur expenditure in acquiring a CGT asset in place of the original CGT asset; or

                                        (B)  to incur expenditure of a capital nature in repairing or restoring the original CGT asset;

                     (b)  a company disposes of a CGT asset to another company, and the transferee is a member of the same wholly‑owned group as the transferor;

                     (c)  a company redeems or cancels all the shares of a particular class in the company, and:

                              (i)  an entity holds shares of that class in the company; and

                             (ii)  the company issues to the entity other shares in the company in substitution for the redeemed or cancelled shares; and

                            (iii)  the market value of the new shares immediately after they were issued is not less than the market value of the redeemed or cancelled shares immediately before the redemption or cancellation; and

                            (iv)  the entity did not receive any consideration (other than the new shares) in respect of the redemption or cancellation;

                     (d)  an entity owns an option to acquire shares in a company or a right, issued by a company, to acquire shares in the company or to acquire an option to acquire shares in the company, and:

                              (i)  any of the shares:

                                        (A)  are consolidated and divided into new shares of a larger amount; or

                                        (B)  are subdivided into shares of a smaller amount; and

                             (ii)  as a result of the consolidation or subdivision:

                                        (A)  the original option is cancelled; or

                                        (B)  the original right is cancelled; and

                            (iii)  the company issues to the entity:

                                        (A)  another option relating to the new shares in substitution for the original option; or

                                        (B)  another right relating to the new shares, in substitution for the original right; and

                            (iv)  the market value of the new option or the new right, immediately after it was issued, is not less than the market value of the original option or original right immediately before its cancellation; and

                             (v)  the entity did not receive any consideration in respect of the cancellation, other than the new option or right.

152F  Accruals tax laws

                   For the purposes of the definition of accruals tax law in section 317 of the Act, each of the following laws of a broad‑exemption listed country is declared to be an accruals tax law:

                     (a)  sections 90 to 95 (inclusive) of the Income Tax Act of Canada;

                     (b)  article 209B of the General Tax Code of France;

                     (c)  sections 7 to 14 (inclusive) of the Foreign Tax Act of the Federal Republic of Germany;

                     (d)  articles 40‑4 to 40‑6 (inclusive) and 66‑6 to 66‑9 (inclusive) of the Special Taxation Measures Law of Japan;

                     (e)  sections CQ 1 to CQ 3 (inclusive) and sections EX 1 to EX 27 (inclusive) of the Income Tax Act 2007 of New Zealand;

                      (f)  Part 9A of the Taxation (International and Other Provisions) Act 2010 of the United Kingdom;

                     (g)  Chapter 3A of Part 2 of the Corporation Tax Act 2009 of the United Kingdom;

                     (h)  subpart F of Part III of subchapter N of Chapter 1 of the Internal Revenue Code of the United States of America.

152G  State foreign taxes that are treated as federal foreign taxes

                   For the purposes of Part X of the Act, a foreign tax imposed in Switzerland that is a cantonal tax on income referred to in paragraph 3(b) of Article 2 of the Swiss convention within the meaning of the International Tax Agreements Act 1953 is to be treated as if it were an additional federal foreign tax of Switzerland.

Part 10Miscellaneous

  

173  Appointment of Public Officer

                   Whenever the position of Public Officer of a company becomes vacant, and it is necessary for a new Public Officer to be appointed, the notice of appointment by the company of a new Public Officer must be given to the Commissioner in the approved form.

Part 15Application and transitional provisions

  

200  Transitional arrangements arising out of the Income Tax Amendment Regulation 2013 (No. 1)

                   The amendments made by Schedule 1 to the Income Tax Amendment Regulation 2013 (No. 1) apply in relation to assessments of income for the 2012‑2013 income year and later income years.

201  Transitional arrangements arising out of the Tax Laws Amendment (2013 Measures No. 1) Regulation 2013

                   The amendments made by items 1 to 5 of Schedule 1 to the Tax Laws Amendment (2013 Measures No. 1) Regulation 2013 apply in relation to assessments of income for the 2013‑2014 income year and later income years.

202  Transitional arrangements arising out of the Tax and Superannuation Laws Amendment (Release Conditions for Non‑concessional Contributions) Regulation 2015

                   The amendment of these Regulations made by item 1 of Schedule 1 to the Tax and Superannuation Laws Amendment (Release Conditions for Non‑concessional Contributions) Regulation 2015 applies in relation to assessments for the 2013‑14 year of income and later years of income.

202  Transitional arrangements arising out of the Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015

                   The repeal made by item 17 of Schedule 1 to the Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015 applies in relation to quarters or financial years (as the case requires) beginning on or after 1 July 2015.


Schedule 9Designated concession income

(regulation 152B)

Part 1Interpretation

101             In this Schedule, unless the contrary intention appears, words and phrases have the same meanings as they have in Part X of the Act or Part 8A of these Regulations, as the case requires.

Note:          Section 324 of the Act explains the meaning of the expression subject to tax. Section 325 of the Act explains when taxation occurs in a country at the country’s normal company tax rate.

Part 2Items of designated concession income

 

Item

Country

Entity

Kind of income or profit

Feature of income or profit under tax law of the country

201

Canada

An entity that operates in Canada as an international banking centre under Canadian law

All passive income and tainted services income

Not subject to tax in Canada in a tax accounting period

202

Canada

A company that operates in Canada as an investment corporation, or as a mutual fund corporation, under Canadian tax law

All passive income

Not taxed in Canada at the normal company tax rate

203

France

A company that operates in France as a société d’investissement à capital variable (SICAV) under French law

All passive income

Not subject to tax in France in a tax accounting period

204

France

A company that is treated as a resident of France for the purposes of the tax law of France, and that has elected to be taxed on a tonnage basis rather than on income or profits

All income or profits

Not used as the basis for establishing the amount of taxable income, taxable profits, tax base or tax liability of the entity under the tax law of France

205

Germany

A company that is treated as a resident of Germany for the purposes of the tax law of Germany

All passive income in carrying on business outside Germany at or through a permanent establishment

Not subject to tax in Germany in a tax accounting period

206

Germany

Either:

(a) a company that is treated as a resident of Germany for the purposes of the tax law of Germany; or

Capital gains in respect of shares in companies

Not taxed in Germany at the normal company tax rate

 

 

(b) any company in carrying on business in Germany at or through a permanent establishment of the company in Germany

 

 

207

Germany

A company that is treated as a resident of Germany for the purposes of the tax law of Germany, and that has elected to be taxed on a tonnage basis rather than on income or profits

All income or profits

Not used as the basis for establishing the amount of taxable income, taxable profits, tax base or tax liability of the entity under the tax law of Germany

208

Japan

An entity in carrying on business in Japan at or through a permanent establishment of the entity in that country

All income or profits derived from Japanese governmental bonds

Not subject to tax in Japan in a tax accounting period

209

New Zealand

Either:

(a) a company that is treated as a resident of New Zealand for the purposes of the tax law of New Zealand; or

(b) any entity in carrying on business in New Zealand at or through a permanent establishment of the entity in New Zealand

Capital gains in respect of tainted assets

Not subject to tax in New Zealand in a tax accounting period

210

United Kingdom of Great Britain and Northern Ireland

A company that is treated as a resident of the United Kingdom of Great Britain and Northern Ireland for the purposes of the tax law of the United Kingdom of Great Britain and Northern Ireland

Capital gains in respect of shares in companies where:

(a) the CGT assets of the companies; or

(b) the underlying CGT assets of the companies held through one of more non‑resident entities that are associates;

include CGT assets having the necessary connection with Australia

Not subject to tax in the United Kingdom of Great Britain and Northern Ireland in a tax accounting period as a consequence of the substantial shareholding exemption available under the tax law of the United Kingdom of Great Britain and Northern Ireland

211

United Kingdom of Great Britain and Northern Ireland

A company that is treated as a resident of the United Kingdom of Great Britain and Northern Ireland for the purposes of the tax law of the United Kingdom of Great Britain and Northern Ireland, and that has elected to be taxed on a tonnage basis rather than on income or profits

All income or profits

Not used as the basis for establishing the amount of taxable income, taxable profits, tax base or tax liability of the entity under the tax law of the United Kingdom of Great Britain and Northern Ireland

212

United Kingdom of Great Britain and Northern Ireland

An entity that operates in the United Kingdom of Great Britain and Northern Ireland as a open‑ended investment company under the law of the United Kingdom of Great Britain and Northern Ireland

All passive income

Not taxed in the United Kingdom of Great Britain and Northern Ireland at the normal company tax rate

213

United States of America

Either:

(a) a company that is treated as a resident of the United States of America for the purposes of the tax law of the United States of America; or

All income or profits derived from tax‑exempt governmental bonds

Not subject to tax in the United States of America in a tax accounting period

 

 

(b) any entity in carrying on business in the United States of America at or through a permanent establishment of the entity in that country

 

 

214

United States of America

An entity that operates in the United States of America as a regulated investment company under the tax law of the United States of America

All passive income

Not taxed in the United States of America at the normal company tax rate

Schedule 10Listed countries

Note:       See regulation 152C.

  

 

Listed countries

Canada

France

Germany

Japan

New Zealand

United Kingdom of Great Britain and Northern Ireland

United States of America

Part 2Section 404 countries

 

Argentina

Myanmar

Austria

Netherlands

Bangladesh

New Caledonia

Belgium

Norway

Brazil

Pakistan

Brunei

Papua New Guinea

Bulgaria

Philippines

China (except the Hong Kong Special Administrative Region)

Poland

Portugal

Czech Republic

Romania

Denmark

Russian Federation

Fiji

Saudi Arabia

Finland

Singapore

French Polynesia

Slovak Republic

Greece

Solomon Islands

Hungary

South Africa

Iceland

Spain

India

Sri Lanka

Indonesia

Sweden

Iran

Switzerland

Ireland

Taiwan

Israel

Thailand

Italy

Tokelau

Kenya

Tonga

Kiribati

Turkey

Korea, Republic of

Tuvalu

Luxembourg

Vietnam

Malaysia

Western Samoa

Malta

Zimbabwe

Mexico

 

 


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

 

A = Act

o = order(s)

ad = added or inserted

Ord = Ordinance

am = amended

orig = original

amdt = amendment

par = paragraph(s)/subparagraph(s)

c = clause(s)

    /sub‑subparagraph(s)

C[x] = Compilation No. x

pres = present

Ch = Chapter(s)

prev = previous

def = definition(s)

(prev…) = previously

Dict = Dictionary

Pt = Part(s)

disallowed = disallowed by Parliament

r = regulation(s)/rule(s)

Div = Division(s)

Reg = Regulation/Regulations

exp = expires/expired or ceases/ceased to have

reloc = relocated

    effect

renum = renumbered

F = Federal Register of Legislative Instruments

rep = repealed

gaz = gazette

rs = repealed and substituted

LI = Legislative Instrument

s = section(s)/subsection(s)

LIA = Legislative Instruments Act 2003

Sch = Schedule(s)

(md) = misdescribed amendment can be given

Sdiv = Subdivision(s)

    effect

SLI = Select Legislative Instrument

(md not incorp) = misdescribed amendment

SR = Statutory Rules

    cannot be given effect

Sub‑Ch = Sub‑Chapter(s)

mod = modified/modification

SubPt = Subpart(s)

No. = Number(s)

underlining = whole or part not

 

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Number and year

FRLI registration
or gazettal

Commencement

Application, saving and transitional provisions

1936 No. 94

9 July 1936

9 July 1936

 

1939 No. 6

9 Feb 1939

9 Feb 1939

1939 No. 42

25 May 1939

25 May 1939

1940 No. 138

18 July 1940

18 July 1940

1940 No. 289

17 Dec 1940

17 Dec 1940

1941 No. 120

28 May 1941

1 Aug 1941

1941 No. 327

31 Dec 1941

31 Dec 1941

1942 No. 339

30 July 1942

1 Aug 1942

1942 No. 553

31 Dec 1942

31 Dec 1942

1943 No. 80

29 Mar 1943

1 Apr 1943

1943 No. 127

13 May 1943

13 May 1943

1943 No. 151

2 June 1943

2 June 1943

1944 No. 90

8 June 1944

r 16 (in part): 8 June 1944
Remainder: 1 July 1944

r 73(2) and (3)

1944 No. 124

24 Aug 1944

24 Aug 1944

1945 No. 12

8 Feb 1945

8 Feb 1945

r 2

1945 No. 85

5 June 1945

1 July 1945

1945 No. 169

1 Nov 1945

1 Nov 1945

1945 No. 192

6 Dec 1945

1 Jan 1946

1946 No. 135

9 Aug 1946

1 Sept 1946

1947 No. 77

13 June 1947

r 3–6 and 14: 1 July 1947
Remainder: 13 June 1947

1947 No. 173

22 Dec 1947

22 Dec 1947

r 1(2)

1948 No. 115

9 Sept 1948

1 Oct 1948

1948 No. 162

23 Dec 1948

23 Dec 1948

1949 No. 25

19 May 1949

1 July 1949

r 3(2)

1949 No. 50

18 Aug 1949

18 Aug 1949

1950 No. 63

9 Oct 1950

9 Oct 1950

r 2(2)

1950 No. 101

15 Dec 1950

r 6–8: 1 Jan 1951
Remainder: 15 Dec 1950

r 5(2) and 9(2)

1951 No. 136

1 Nov 1951

1 Nov 1951

1951 No. 157

12 Dec 1951

12 Dec 1951

1952 No. 89

26 Sept 1952

1 Oct 1952

1952 No. 90

9 Oct 1952

9 Oct 1952

r. 1(2)

1952 No. 102

11 Dec 1952

11 Dec 1952

r 1(2) and 2(2)

1953 No. 55

5 June 1953

5 June 1953

1953 No. 88

30 Oct 1953

1 Nov 1953

r 3(2)

1954 No. 11

16 Feb 1954

16 Feb 1954

r 2

1954 No. 99

24 Sept 1954

1 Oct 1954

1954 No. 112

15 Nov 1954

15 Nov 1954

1955 No. 23

6 Apr 1955

6 Apr 1955

r 4

1956 No. 34

19 Apr 1956

19 Apr 1956

1956 No. 35

10 May 1956

10 May 1956

r 3(2)

1956 No. 96

14 Dec 1956

r. 1 (1): 10 May 1956
r. 5 (1): 1 Jan 1957
Remainder: 14 Dec 1956

r 6(2)

1957 No. 39

15 Aug 1957

15 Aug 1957

r. 2

1957 No. 74

12 Dec 1957

12 Dec 1957

1958 No. 27

24 Apr 1958

24 Apr 1958

r 1(2) and 4(2)

1958 No. 70

30 Oct 1958

1 Nov 1958

1959 No. 25

16 Apr 1959

16 Apr 1959

1959 No. 81

24 Sept 1959

1 Oct 1959

1960 No. 44

17 June 1960

17 June 1960

r 14

1960 No. 74

22 Sept 1960

1 Oct 1960

1962 No. 15

22 Feb 1962

1 Mar 1962

1962 No. 44

25 June 1962

1 July 1962

1962 No. 112

13 Dec 1962

13 Dec 1962

r. 2

1963 No. 53

28 June 1963

28 June 1963

r 1(2)

1963 No. 92

23 Sept 1963

1 Oct 1963

1964 No. 74

25 June 1964

25 June 1964

r 1(2) and 3(2)

1964 No. 121

21 Sept 1964

1 Oct 1964

1964 No. 134

30 Oct 1964

30 Oct 1964

r. 2

1965 No. 133

13 Sept 1965

1 Oct 1965

1965 No. 187

14 Dec 1965

14 Dec 1965

1966 No. 156

17 Nov 1966

17 Nov 1966

1967 No. 112

31 Aug 1967

31 Aug 1967

1967 No. 126

25 Sept 1967

1 Oct 1967

r 10

1968 No. 1

1 Jan 1968

1 Jan 1968

r 15

1969 No. 68

16 May 1969

16 May 1969

1970 No. 43

2 Apr 1970

1 July 1970

1970 No. 126

11 Sept 1970

1 Oct 1970

1970 No. 168

30 Oct 1970

30 Oct 1970

1970 No. 213

30 Dec 1970

30 Dec 1970

1971 No. 120

14 Sept 1971

1 Oct 1971

1971 No. 148

19 Nov 1971

19 Nov 1971

1972 No. 48

20 Apr 1972

20 Apr 1972

1972 No. 50

24 Apr 1972

24 Apr 1972

1972 No. 137

18 Aug 1972

1 Sept 1972

r 5

1973 No. 266

19 Dec 1973

19 Dec 1973

1974 No. 193

15 Oct 1974

1 Nov 1974

1974 No. 226

4 Dec 1974

1 Jan 1975

1974 No. 267

23 Dec 1974

23 Dec 1974

1975 No. 88

27 May 1975

27 May 1975

r 3

1975 No. 89

27 May 1975

27 May 1975

1975 No. 99

30 May 1975

30 May 1975

1975 No. 101

6 June 1975

1 July 1975

1975 No. 213

28 Nov 1975

1 Jan 1976

r 2

1976 No. 115

8 June 1976

1 July 1976

r 2

1976 No. 188

1 Sept 1976

1 Oct 1976

r 2

1976 No. 212

28 Sept 1976

28 Sept 1976

1977 No. 77

14 June 1977

1 July 1977

r 2

1977 No. 107

30 June 1977

30 June 1977

r 1(2)

1977 No. 248

20 Dec 1977

1 Feb 1978

r 2 and 3

1978 No. 85

16 June 1978

1 July 1978

r 2

1978 No. 193

16 Oct 1978

1 Nov 1978

r 2 and 3

1979 No. 126

6 July 1979

6 July 1979

1979 No. 239

9 Nov 1979

1 Dec 1979

r 2

1980 No. 86

23 Apr 1980

23 Apr 1980

1980 No. 137

6 June 1980

1 July 1980

1980 No. 149

17 June 1980

17 June 1980

1981 No. 116

2 June 1981

1 July 1981 (r 1)

1981 No. 360

18 Dec 1981

18 Dec 1981

1982 No. 115

31 May 1982

31 May 1982

1982 No. 128

8 June 1982

8 June 1982

1982 No. 267

14 Oct 1982

1 Nov 1982

r 2

1982 No. 280

25 Oct 1982

1 Nov 1982

r 2

1983 No. 79

29 June 1983

29 June 1983

1983 No. 87

30 June 1983

30 June 1983

1983 No. 111

22 July 1983

22 July 1983

1983 No. 213

30 Sept 1983

1 Oct 1983

r 6

1983 No. 319

16 Dec 1983

1 Feb 1984

r 2

1984 No. 172

31 July 1984

1 Aug 1984

r 2(2)

1984 No. 286

12 Oct 1984

r 3–5, 8 and 9: 1 Nov 1984
Remainder: 12 Oct 1984

1984 No. 408

13 Dec 1984

13 Dec 1984

r 6

1984 No. 416

13 Dec 1984

13 Dec 1984

1985 No. 21

8 Mar 1985

8 Mar 1985

1985 No. 148

28 June 1985

28 June 1985

1985 No. 274

21 Oct 1985

r 2: 1 July 1986
r 3 and 4: 1 Nov 1985
Remainder: 21 Oct 1985

1985 No. 278

28 Oct 1985

28 Oct 1985

r 2

1986 No. 325

6 Nov 1986

1 Dec 1986

1987 No. 92

27 May 1987

1 July 1987

1987 No. 120

15 June 1987

15 June 1987

1988 No. 196

29 July 1988

29 July 1988

1988 No. 208

26 Aug 1988

1 Sept 1988

1988 No. 262

31 Oct 1988

31 Oct 1988

1988 No. 381

21 Dec 1988

21 Dec 1988

1988 No. 382

21 Dec 1988

1 Feb 1989

r 14

1988 No. 383

21 Dec 1988

1 Feb 1989

1988 No. 384

21 Dec 1988

r 13: 1 July 1989
Remainder: 21 Dec 1988

r 16

1989 No. 67

28 Apr 1989

1 May 1989

1989 No. 80

4 May 1989

4 May 1989

1989 No. 115

15 June 1989

r 9(2): 1 Jan 1990
Remainder: 1 July 1989

as amended by

 

 

 

1989 No. 358

7 Dec 1989

r 4–6: 1 Jan 1990
Remainder: 7 Dec 1989

1989 No. 123

21 June 1989

r 3, 6, 9(2) and 10: 1 July 1989
Remainder:21 June 1989

r 10

1989 No. 124

21 June 1989

21 June 1989

1989 No. 141

30 June 1989

r 3: 1 July 1989
Remainder: 30 June 1989

1989 No. 250

6 Oct 1989

6 Oct 1989

1989 No. 358

7 Dec 1989

r 4–6: 1 Jan 1990
Remainder: 7 Dec 1989

1990 No. 19

31 Jan 1990

31 Jan 1990

1990 No. 126

5 June 1990

30 June 1990

1990 No. 151

25 June 1990

25 June 1990

1990 No. 152

25 June 1990

25 June 1990

1990 No. 192

29 June 1990

1 July 1990

1990 No. 347

31 Oct 1990

1 Jan 1990

1990 No. 390

6 Dec 1990

6 Dec 1990

1990 No. 398

6 Dec 1990

1 Jan 1991

1990 No. 468

9 Jan 1991

9 Jan 1991

r 3

1991 No. 20

20 Feb 1991

1 July 1989

r 6

1991 No. 121

6 June 1991

6 June 1991

1991 No. 156

28 June 1991

28 June 1991

1991 No. 158

28 June 1991

1 July 1990

1991 No. 240

31 July 1991

r 5: 1 July 1990
Remainder: 31 July 1991

1991 No. 300

30 Sept 1991

1 July 1991

1991 No. 301

30 Sept 1991

1 Nov 1991

1991 No. 390

27 Nov 1991

27 Nov 1991

1991 No. 391

27 Nov 1991

27 Nov 1991

1992 No. 38

7 Feb 1992

r 3.3, 3.5, 3.6 and 4.1: 1 July 1989
Remainder: 1 Mar 1992

r 5

1992 No. 129

27 May 1992

27 May 1992

1992 No. 216

30 June 1992

1 July 1991

1992 No. 313

7 Oct 1992

7 Oct 1992

1992 No. 449

24 Dec 1992

24 Dec 1992

1993 No. 15

29 Jan 1993

29 Jan 1993

1993 No. 46

21 Apr 1993

21 Apr 1993

1993 No. 47

21 Apr 1993

21 Apr 1993

1993 No. 65

4 May 1993

4 May 1993

1993 No. 91

31 May 1993

r 3–5, 7 and 12:
1 July 1993
r 8 and 10: 1 July 1992
r 9: 1 July 1991
Remainder: 31 May 1993

1993 No. 159

29 June 1993

1 July 1993

1993 No. 202

20 July 1993

20 July 1993

1993 No. 216

3 Aug 1993

1 Jan 1993

1993 No. 275

5 Nov 1993

1 Jan 1993

1993 No. 288

5 Nov 1993

15 Nov 1993

1993 No. 370

23 Dec 1993

23 Dec 1993

1994 No. 95

7 Apr 1994

1 July 1994

1994 No. 96

7 Apr 1994

7 Apr 1994

1994 No. 127

3 May 1994

r 3 and 4.7: 20 Mar 1994
r 4.1–4.6: 1 July 1993
Remainder: 3 May 1994

1994 No. 174

8 June 1994

8 June 1994

1994 No. 195

16 June 1994

r 10 and 11: 16 June 1994
Remainder: 1 July 1992

1994 No. 219

30 June 1994

1 July 1994

1994 No. 399

30 Nov 1994

1 Dec 1994

1994 No. 412

13 Dec 1994

1 July 1989

1994 No. 460

30 Dec 1994

1 Dec 1994

1994 No. 461

30 Dec 1994

1 July 1994

1994 No. 462

30 Dec 1994

30 Dec 1994

1995 No. 58

29 Mar 1995

29 Mar 1995

1995 No. 107

18 May 1995

31 July 1994

1995 No. 139

15 June 1995

1 July 1995

1995 No. 152

29 June 1995

1 July 1994

1995 No. 153

29 June 1995

29 June 1995

1995 No. 194

30 June 1995

1 July 1995

1995 No. 316

26 Oct 1995

1 Nov 1995

r 4

1995 No. 356

23 Nov 1995

r 3: 27 Mar 1994
Remainder: 23 Nov 1995

1995 No. 381

6 Dec 1995

6 Dec 1995

1995 No. 382

6 Dec 1995

r 3.1 and 3.2: 28 Jan 1993
r 3.4, 3.7 and 4.5: 1 July 1992
r 4.3: 1 July 1991
Remainder: 6 Dec 1995

r 5

1995 No. 383

6 Dec 1995

6 Dec 1995

1995 No. 447

22 Dec 1995

22 Dec 1995

r 4

1996 No. 38

4 Apr 1996

4 Apr 1996

1996 No. 56

15 May 1996

1 June 1996

1996 No. 114

20 June 1996

20 June 1996

1996 No. 124

28 June 1996

1 July 1996

1996 No. 133

28 June 1996

1 July 1996

r 18

1996 No. 150

12 July 1996

12 July 1996

r 8

1996 No. 185

21 Aug 1996

21 Aug 1996

1996 No. 274

11 Dec 1996

5 Nov 1994

1996 No. 320

20 Dec 1996

1 Jan 1997

1996 No. 345

24 Dec 1996

24 Dec 1996

1996 No. 346

24 Dec 1996

1 Mar 1997

r 4

1997 No. 68

26 Mar 1997

26 Mar 1997

1997 No. 141

23 June 1997

1 July 1997

1997 No. 148

25 June 1997

25 June 1997

r 2

1997 No. 169

30 June 1997

1 July 1997

1997 No. 176

30 June 1997

1 July 1997

1997 No. 191

4 July 1997

4 July 1997

r 2

1997 No. 196

16 July 1997

1 Jan 1996

1997 No. 197

16 July 1997

1 July 1997

1997 No. 270

24 Sept 1997

24 Sept 1997

1997 No. 338

3 Dec 1997

20 Aug 1996 (r 1.1)

1997 No. 368

15 Dec 1997

Parts 1 and 2 (r 1–3):
1 Apr 1995
Part 3 (r. 4): 24 Dec 1996
Part 4 (r 5–10): 1 July 1997
Part 6 (r 12, 13): 1 Jan 1998
Part 7 (r 14): 1 July 1998
Remainder: 15 Dec 1997

r 10

1997 No. 416

24 Dec 1997

1 Jan 1998

1998 No. 14

18 Feb 1998

1 July 1998

1998 No. 92

21 May 1998

21 May 1998

1998 No. 129

9 June 1998

1 July 1998

1998 No. 163

25 June 1998

1 July 1998

1998 No. 313

19 Nov 1998

19 Nov 1998

r 4

1998 No. 348

22 Dec 1998

22 Dec 1998

1999 No. 79

19 May 1999

19 May 1999

1999 No. 80

19 May 1999

19 May 1999

1999 No. 114

17 June 1999

1 July 1999

r 4

2000 No. 39

29 Mar 2000

29 Mar 2000

2000 No. 72

12 May 2000

1 July 2000

r 4

2000 No. 90

1 June 2000

1 June 2000

r 4

2000 No. 117

15 June 2000

15 June 2000

2000 No. 229

17 Aug 2000

17 Aug 2000

2000 No. 262

15 Sept 2000

15 Sept 2000

2001 No. 81

11 May 2001

11 May 2001

2001 No. 100

23 May 2001

8 Sept 2000

2001 No. 104

31 May 2001

23 Feb 2000

2001 No. 107

31 May 2001

31 May 2001

2001 No. 163

29 June 2001

30 June 2001 (r 2)

2001 No. 289

5 Oct 2001

5 Oct 2001

2002 No. 44

7 Mar 2002

7 Mar 2002

2002 No. 45

7 Mar 2002

7 Mar 2002

2002 No. 101

23 May 2002

1 July 2002

2002 No. 111

5 June 2002

r 1–3 and Sch 1: 1 July 2000
Remainder: 5 June 2002

2002 No. 169

3 July 2002

3 July 2002

2002 No. 215

12 Sept 2002

28 Dec 2002 (r 2)

2002 No. 302

4 Dec 2002

4 Dec 2002

2003 No. 204

6 Aug 2003

6 Aug 2003

2003 No. 215

21 Aug 2003

1 July 2002

2003 No. 262

16 Oct 2003

1 July 2003

r 4

2003 No. 372

23 Dec 2003

1 Jan 2004

2004 No. 37

18 Mar 2004

18 Mar 2004

2004 No. 80

30 Apr 2004

30 Apr 2004

2004 No. 115

18 June 2004

1 July 2004

r 4

2004 No. 146

25 June 2004

20 Sept 2004

2004 No. 248

12 Aug 2004

12 Aug 2004

2005 No. 32

11 Mar 2005 (F2005L00426)

12 Mar 2005

2005 No. 33

14 Mar 2005 (F2005L00597)

r 1–3 and Sch 1: 1 July 2004
Remainder: 20 Sept 2004

2005 No. 117

8 June 2005 (F2005L01316)

9 June 2005

2005 No. 161

8 July 2005 (F2005L02002)

12 Aug 2005 (r 2)

r 4

2005 No. 181

9 Aug 2005 (F2005L02045)

1 Sept 2005

2005 No. 195

22 Aug 2005 (F2005L02271)

12 Aug 2005 (r 2)

r 4

2005 No. 262

14 Nov 2005 (F2005L03450)

15 Nov 2005

2005 No. 326

20 Dec 2005 (F2005L03989)

21 Dec 2005

2005 No. 327

20 Dec 2005 (F2005L04027)

1 Jan 2006

2006 No. 59

22 Mar 2006 (F2006L00797)

23 Mar 2006

2006 No. 166

26 June 2006 (F2006L01834)

27 June 2006

2006 No. 167

26 June 2006 (F2006L01864)

1 July 2006

2006 No. 187

17 July 2006 (F2006L02313)

18 July 2006

2006 No. 216

14 Aug 2006 (F2006L02613)

r 1–10 and Sch 1–7: 14 Sept 2006 (r 2 (a))
r 11–13 and Sch 8: 1 Jan 2007 (r 2(b))

2006 No. 366

14 Dec 2006 (F2006L04025)

15 Dec 2006

2007 No. 89

13 Apr 2007 (F2007L00955)

1 July 2007

r 3

2007 No. 176

26 June 2007 (F2007L01736)

27 June 2007

r 4

2007 No. 327

28 Sept 2007 (F2007L03799)

29 Sept 2007

2008 No. 141

25 June 2008 (F2008L02289)

23 June 2008 (r 2)

r 4

2009 No. 30

27 Feb 2009 (F2009L00616)

1 Oct 2010

2009 No. 156

25 June 2009 (F2009L02405)

r 1–3 and Sch 1: 26 June 2009
r 4 and Sch 2: 1 July 2009

2009 No. 334

27 Nov 2009 (F2009L04313)

1 Mar 2010 (r 2 and F2009L04314)

2010 No. 7

11 Feb 2010 (F2010L00323)

1 July 2009

2010 No. 136

18 June 2010 (F2010L01575)

r 1–3 and Sch 1: 31 July 2009
r 4 and Sch 2: 19 June 2010
r 5 and Sch 3: 1 July 2010

2011 No. 3

14 Feb 2011 (F2011L00244)

15 Feb 2011

2011 No. 4

14 Feb 2011 (F2011L00247)

15 Feb 2011

2011 No. 36

15 Mar 2011 (F2011L00422)

17 Dec 2010

2011 No. 110

20 June 2011 (F2011L01082)

21 June 2011

2012 No. 91

28 May 2012 (F2012L01090)

1 July 2012 (s 2)

2012 No. 115

18 June 2012 (F2012L01236)

19 June 2012

2012 No. 174

13 July 2012 (F2012L01557)

1 July 2012

2012 No. 222

14 Sept 2012 (F2012L01871)

15 Sept 2012

128, 2013

14 June 2013 (F2013L01001)

15 June 2013

129, 2013

14 June 2013 (F2013L00992)

15 June 2013

201, 2013

6 Aug 2013 (F2013L01515)

7 Aug 2013

279, 2013

16 Dec 2013 (F2013L02123)

Sch 1 (items 1–6): 17 Dec 2013

90, 2014

13 June 2014 (F2014L00712)

Sch 1: 14 June 2014 (s 2)

176, 2014

17 Nov 2014 (F2014L01519)

Sch 2: 18 Nov 2014 (s 2)

211, 2014

16 Dec 2014 (F2014L01718)

Sch 2: 17 Dec 2014 (s 2)

39, 2015

30 Mar 2015 (F2015L00367)

Sch 1 (items 12–35): 1 July 2015 (s 2 item 2)

 

as amended by

 

 

 

78, 2015

1 June 2015 (F2015L00771)

Sch 1 (item 2): 2 June 2015 (s 2(1) item 1)

78, 2015

1 June 2015 (F2015L00771)

Sch 1 (item 1): 2 June 2015 (s 2(1) item 1)

79, 2015

1 June 2015 (F2015L00773)

Sch 1 (items 1, 2): 2 June 2015 (s 2 item 2)

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986

28, 1986

19 May 1986

s 60: 22 May 1986 (Gazette 1986, No. S225)

Taxation Laws Amendment Act (No. 2) 1986

49, 1986

24 June 1986

s 40–42: 24 June 1986

s 42

Taxation Laws Amendment Act (No. 3) 1986

112, 1986

4 Nov 1986

s 40, 41: 4 Nov 1986

Taxation Laws Amendment (Tax File Numbers) Act 1988

97, 1988

25 Nov 1988

s 30 and Sch 2 (except amdt to r. 54ZED): 1 Jan 1989 (s 2(1) and Gazette 1988, No. S399)
Schedule 2 (amdt to r 54ZED): 1 July 1989 (Gazette 1989, No. S159)

Taxation Laws Amendment Act (No. 3) 1994

138, 1994

28 Nov 1994

s 166, 167: 28 Nov 1994

s 167

Tax Law Improvement (Substantiation) Act 1995

30, 1995

7 Apr 1995

s 4 and Sch 3: 7 Apr 1995

s 4(2)

A New Tax System (Income Tax Laws Amendment) Act 1999

60, 1999

8 July 1999

s 3(2) and Sch 3: 9 July 1999 (s 2)

Sch. 3 (item 8)

 

Endnote 4—Amendment history

 

 

Provision affected

How affected

Part 1

 

 

r. 1..........................................

am. 1950 No. 101; 1965 No. 187

 

 

rs. 1998 No. 348

 

r. 2..........................................

am. 1988 No. 384; Act No. 97, 1988; 1989 No. 123; 1990 No. 192; 1997 No. 141; 2000 No. 72; 2001 No. 289; 2005 No. 327; 2010 No. 7; 2011 Nos. 4 and 36

 

 

rs No 39, 2015

 

Part 2.......................................

rep. 2011 No. 36

 

r. 3..........................................

am. 1988 No. 384

 

 

rep. 2011 No. 36

 

Part 3

 

 

r. 4..........................................

ad. 1947 No. 77

 

 

am. 1947 No. 173; 1952 No. 102

 

 

rs. 1955 No. 23

 

 

am. 1988 No. 384; 1997 No. 176

 

 

rep. 2006 No. 216

 

r. 5..........................................

ad. 1975 No. 88

 

 

rs. 1985 No. 148

 

 

am. 1991 No. 300; 1995 No. 107; 1997 No. 197

 

 

rep. 2006 No. 216

 

r. 6..........................................

ad. 1950 No. 101

 

 

rs. 1952 No. 90

 

 

rep. 1957 No. 39

 

 

ad. 1964 No. 134

 

 

am. 1989 No. 123

 

 

rs. 1995 No. 356

 

 

am. 1996 No. 274; 2001 No. 104

 

 

rs. 2009 No. 156; No 39, 2015

 

r. 7..........................................

ad. 1990 No. 19

 

 

rep. 1990 No. 390

 

 

ad. 1995 No. 356

 

 

am. 1997 No. 270

 

 

rep No 39, 2015

 

r. 7A........................................

ad. 2000 No. 39

 

 

am. 2000 Nos. 117 and 262; 2002 No. 44; 2003 No. 204; 2004 No. 80; 2006 No. 59; 2010 No. 136

 

 

rs. 2009 No. 156

 

 

am No 110, 2011; No 115, 2012; No 222, 2012; No 129, 2013; No 201, 2013; No 90, 2014; No 176, 2014; No 211, 2014

 

 

rs No 78, 2015

 

r. 7B........................................

ad. 2002 No. 169

 

 

rep. 2007 No. 89

 

r. 8..........................................

ad. 1985 No. 21

 

 

am. 1997 No. 148

 

 

rep. 2007 No. 89

 

r. 8A........................................

ad. 2005 No. 262

 

 

rep. 2007 No. 89

 

r. 9..........................................

ad. 1984 No. 172

 

 

rs. 1988 No. 208

 

 

am. 1993 No. 46

 

 

rs. 1993 No. 202

 

r. 10........................................

am. 1941 No. 327; 1951 No. 157; 1967 No. 126; 1984 No. 286; Act No. 112, 1986; 1988 No. 384; 1992 No. 313; 1995 No. 153; 1996 No. 114; 1997 No. 197

 

 

rep. 2006 No. 216

 

r. 11........................................

am. 1988 No. 384; 1997 No. 197

 

 

rep. 2006 No. 216

 

r. 12........................................

rep. 1958 No. 27

 

 

ad. 1966 No. 156

 

 

rs. 1975 No. 89

 

 

rep. 1990 No. 390

 

 

ad. 1993 No. 159

 

 

am. 1994 No. 95; No 39, 2015

 

r. 12A......................................

ad. 1991 No. 156

 

 

rep. 2007 No. 89

 

r. 13........................................

ad. 1942 No. 553

 

 

rep. 1956 No. 96

 

 

ad. 1970 No. 213

 

 

am. 1988 No. 384

 

 

rep No 39, 2015

 

r. 14........................................

am. 1967 No. 126; 1988 No. 384; 1990 No. 192

 

 

rep. 2006 No. 216

 

r. 14AA...................................

ad. 1997 No. 196

 

 

rep No 39, 2015

 

Part 3A....................................

ad. 1990 No. 347

 

 

rep. 2007 No. 89

 

r. 14A......................................

ad. 1990 No. 347

 

 

rs. 1995 No. 152

 

 

rep. 2007 No. 89

 

r. 14B......................................

ad. 1990 No. 347

 

 

rep. 2007 No. 89

 

r. 14C......................................

ad. 1990 No. 347

 

 

rep. 2007 No. 89

 

r. 14D......................................

ad. 1990 No. 347

 

 

am. 1995 No. 152

 

 

rep. 2007 No. 89

 

Part 3B....................................

ad. 1995 No. 381

 

 

rep. 2006 No. 216

 

r. 14E......................................

ad. 1995 No. 381

 

 

rs. 1996 No. 185; 1998 No. 92

 

 

rep. 2006 No. 216

 

r. 15........................................

am. 1944 No. 90; 1960 No. 44; 1968 No. 1

 

 

rep. 2001 No. 289

 

r. 16........................................

am. 1940 No. 289; 1941 No. 327; 1942 No. 339; 1943 No. 127; 1968 No. 1; 1972 No. 48; 1990 No. 152

 

 

rep. 2001 No. 289

 

r. 17........................................

am. 1940 No. 289; 1942 No. 339; 1943 No. 127; 1944 No. 124; 1964 No. 74; 1967 No. 126; 1968 No. 1; Act No. 97, 1988; 1989 No. 123; 1990 Nos. 151, 152 and 390; 1994 No. 462

 

 

rep. 2001 No. 289

 

r. 18........................................

ad. 1944 No. 90

 

 

am. 1990 No. 152

 

 

rep. 2001 No. 289

 

Part 4

 

 

r. 19........................................

am. Act No. 97, 1988; 1994 No. 462; 2000 No. 72; 2002 No. 302

 

 

rep No 39, 2015

 

r. 20........................................

am. 1984 No. 416

 

 

rep. 2001 No. 289

 

 

ad. 2006 No. 166

 

 

am. 2007 No. 176; 2010 No. 7; No 79, 2015

 

r. 21........................................

am. 1960 No. 44; 1968 No. 1

 

 

rep. 2001 No. 289

 

rr. 22–27.................................

rep. 2001 No. 289

 

r. 28........................................

am. 1940 No. 138; 1960 No. 44

 

 

rs. 1970 No. 43

 

 

am. 1983 No. 79; 1988 No. 384

 

 

rs. 1994 No. 462; 1997 No. 169

 

 

rep. 2001 No. 289

 

r. 29........................................

ad. 1942 No. 553

 

 

am. 1960 No. 44

 

 

rs. 1970 No. 43

 

 

am. 1988 No. 384

 

 

rep. 1994 No. 462

 

r. 30........................................

ad. 1960 No. 44

 

 

rs. 1968 No. 1

 

 

am. 1970 No. 43; 1988 No. 384

 

 

rep. 1994 No. 462

 

r. 31........................................

ad. 1970 No. 43

 

 

rep. 1994 No. 462

 

r. 32........................................

rep. 2001 No. 289

 

r. 33........................................

rs. 1970 No. 43

 

 

am. 1988 No. 384

 

 

rep. 2001 No. 289

 

r. 34........................................

rs. 1994 No. 462

 

 

am. 1997 No. 176

 

 

rep. 2001 No. 289

 

Part 4A....................................

ad. 2001 No. 289

 

 

rep No 39, 2015

 

r. 35........................................

rs. 1994 No. 462; 2001 No. 289

 

 

rep No 39, 2015

 

r. 36........................................

rs. 2001 No. 289

 

 

rep No 39, 2015

 

r. 37........................................

rs. 2001 No. 289

 

 

rep No 39, 2015

 

r. 37A......................................

ad. 2001 No. 289

 

 

rep No 39, 2015

 

r. 38........................................

am. 1997 No. 176

 

 

rs. 2001 No. 289

 

 

rep No 39, 2015

 

r. 39........................................

am. 1988 No. 384; 1997 No. 176

 

 

rs. 2001 No. 289

 

 

rep No 39, 2015

 

r. 40........................................

am. 1997 No. 176

 

 

rs. 2001 No. 289

 

 

rep No 39, 2015

 

r. 41........................................

rep. 2001 No. 289

 

r. 42........................................

ad. 1984 No. 172

 

 

am. 1988 No. 208; 1990 No. 126; 1991 No. 390; 1993 No. 202; 1995 No. 139

 

 

rep. 1998 No. 14

 

r. 43........................................

ad. 1972 No. 48

 

 

rep. 1990 No. 390

 

Part 5

 

 

Part 5.......................................

rep. 2006 No. 216

 

r. 44........................................

am. 1990 No. 390

 

 

rep. 2006 No. 216

 

r. 45........................................

am. 1990 No. 192

 

 

rep. 1990 No. 390

 

r. 45
(formerly r. 53) Renumbered..

 

1990 No. 390

 

 

am. 1990 No. 390

 

 

rep. 2006 No. 216

 

Part 5A....................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 46........................................

am. 1990 No. 192

 

 

rep. 1990 No. 390

 

 

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 47........................................

am. 1975 No. 99; 1990 No. 192

 

 

rep. 1990 No. 390

 

 

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 48........................................

rep. 1990 No. 390

 

 

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 49........................................

am. 1940 No. 138; 1942 No. 553; 1943 No. 127; 1944 No. 90; 1972 No. 48; 1984 No. 416; 1990 No. 192

 

 

rep. 1990 No. 390

 

 

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 50........................................

am. 1990 No. 192

 

 

rep. 1990 No. 390

 

 

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 51........................................

am. 1990 No. 192

 

 

rep. 1990 No. 390

 

 

ad. 1994 No. 461

 

 

rs. 1999 No. 80

 

 

rep. 2007 No. 89

 

r. 52........................................

am. 1972 No. 48

 

 

rep. 1990 No. 390

 

 

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 53........................................

am. 1972 No. 48; 1988 No. 384

 

Renumbered r. 45....................

1990 No. 390

 

r 53.........................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 53A......................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 53B......................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 53C......................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 53D......................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

Heading to Div. 3....................
of Part 5A

rs. 1999 No. 80
rep. 2007 No. 89

 

r. 53E......................................

ad. 1994 No. 461

 

 

am. 1999 No. 80

 

 

rep. 2007 No. 89

 

r. 53F......................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 53FA....................................

ad. 1999 No. 80

 

 

rep. 2007 No. 89

 

r. 53G......................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 53H......................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 53J.......................................

ad. 1994 No. 461

 

 

am. 1998 No. 313

 

 

rs. 2002 No. 215

 

 

am. 2004 No. 146

 

 

rep. 2007 No. 89

 

r. 53K......................................

ad. 1994 No. 461

 

 

rs. 2002 No. 215

 

 

rep. 2007 No. 89

 

r. 53L......................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

r. 53M.....................................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

Part 6.......................................

ad. Act No. 97, 1988

 

 

rep No 39, 2015

 

r. 54........................................

ad. Act No. 97, 1988

 

 

rep No 39, 2015

 

r. 55........................................

ad. Act No. 97, 1988

 

 

am. 1990 No. 151; 1991 No. 240; 2000 No. 72

 

 

rep No 39, 2015

 

r. 56........................................

ad. Act No. 97, 1988

 

 

am. 1990 No. 151; 1991 No. 240; 1992 No. 449; 2000 No. 72; 2001 No. 289; 2006 No. 216; 2008 No. 141; 2009 No. 30

 

 

rep No 39, 2015

 

r. 56A......................................

ad. 1991 No. 240

 

 

rep No 39, 2015

 

r. 57........................................

ad. Act No. 97, 1988

 

 

rep No 39, 2015

 

Part 6A....................................

ad. 1991 No. 240

 

 

rep. 2004 No. 37

 

r. 57A......................................

ad. 1991 No. 240

 

 

rep. 2004 No. 37

 

r. 57B......................................

ad. 1991 No. 240

 

 

rep. 2004 No. 37

 

r. 57C......................................

ad. 1991 No. 240

 

 

rep. 2004 No. 37

 

r. 57D......................................

ad. 1991 No. 240

 

 

rep. 2004 No. 37

 

Part 7.......................................

rep. 2011 No. 3

 

Heading to Div. 1 of Part 7......

ad. 1944 No. 90

 

 

rep. 2006 No. 216

 

Div. 1 of Part 7........................

rep. 2006 No. 216

 

r. 58........................................

am. 1940 Nos. 138 and 289; 1947 No. 173; 1960 No. 44; 1966 No. 156; 1968 No. 1

 

 

rep. 1994 No. 195

 

rr. 59–62.................................

am. 1944 No. 90

 

 

rep. 1994 No. 195

 

r. 63........................................

am. 1972 No. 48

 

 

rep. 1994 No. 195

 

r. 64........................................

rep. 1994 No. 195

 

r. 65........................................

am. 1988 No. 384

 

 

rep. 2000 No. 229

 

r. 66........................................

am. 1988 No. 384; 2000 No. 229

 

 

rep. 2006 No. 216

 

r. 67........................................

am. 1972 No. 48; 1988 No. 384; 1989 No. 123

 

 

rs. 1994 No. 195

 

 

rep. 2000 No. 229

 

r. 68........................................

am. 1944 No. 90

 

 

rs. 1994 No. 195

 

 

rep. 2000 No. 229

 

Heading to Div. 2 of Part 7......

ad. 1944 No. 90

 

 

rs. 1945 No. 169

 

 

am. 1947 No. 173; 1965 No. 187

 

 

rs. 1975 No. 88; 2006 No. 216

 

 

rep. 2007 No. 89

 

Div. 2 of Part 7........................

rep. 2007 No. 89

 

Subdiv. 1 of Div. 2..................
of Part 7

ad. 1990 No. 126
rep. 2000 No. 72

 

r. 69........................................

ad. 1990 No. 126

 

 

rep. 2000 No. 72

 

Heading to Subdiv. 2...............
of Div. 2 of Part 7 (formerly Subdiv. A of Div. 2 of Part 7)

ad. 1945 No. 169
rep. 2000 No. 72

 

Subdiv. 2 of Div. 2 of.............
Part 7

ad. 1975 No. 213
rep. 2000 No. 72

 

r. 70........................................

ad. 1940 No. 289

 

 

rs. 1941 Nos. 120 and 327; 1942 No. 339; 1943 No. 80

 

 

am. 1945 Nos. 85 and 192; 1946 No. 135; 1947 No. 77; 1948 No. 115; 1949 No. 25

 

 

rs. 1951 No. 136; 1952 No. 89

 

 

am. 1953 No. 88; 1954 No. 99; 1959 No. 81; 1960 No. 74; 1962 Nos. 15 and 44; 1964 No. 121

 

 

rs. 1965 No. 133; 1967 No. 126; 1970 No. 126

 

 

am. 1971 No. 120; 1972 Nos. 50 and 137; 1974 Nos. 193 and 226; 1975 No. 101

 

 

rs. 1975 No. 213

 

 

am. 1976 Nos. 115 and 188; 1977 Nos. 77 and 248; 1978 Nos. 85 and 193; 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and 360; 1982 Nos. 115 and 267; 1983 No. 319; 1984 Nos. 172 and 286; 1986 No. 325; 1988 Nos. 382 and 384; 1989 No. 67; 1990 Nos. 126 and 398; 1991 Nos. 301 and 390; 1992 No. 216; 1993 Nos. 91 and 288; 1994 No. 219; 1995 No. 194; 1996 Nos. 133 and 320; 1997 No. 141; 1998 Nos. 14 and 163

 

 

rep. 2000 No. 72

 

r. 71........................................

ad. 1986 No. 325

 

 

am. Act No. 97, 1988; 1989 No. 115; 1990 No. 192; 1994 No. 219; 1996 No. 133; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 72........................................

ad. 1940 No. 289

 

 

am. 1941 No. 120

 

 

rs. 1941 No. 327

 

 

am. 1942 No. 339; 1943 No. 80; 1944 Nos. 90 and 124; 1945 Nos. 85 and 192; 1946 No. 135; 1947 No. 77; 1948 No. 115; 1949 No. 25

 

 

rs. 1950 No. 101; 1951 No. 136; 1952 No. 89

 

 

am. 1958 No. 27; 1965 No. 133; 1967 No. 126; 1974 Nos. 193 and 226; 1975 No. 101

 

 

rs. 1975 No. 213

 

 

am. 1976 No. 188

 

 

rs. 1978 No. 193

 

 

am. 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and 360; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 No. 274; 1986 No. 325; 1988 No. 383; Act No. 97, 1988; 1989 Nos. 67 and 358; 1990 No. 398; 1993 Nos. 91 and 288; 1994 No. 219; 1995 No. 194; 1996 No. 133; 1997 No. 141; 1998 No. 129

 

 

rep. 2000 No. 72

 

r. 72A......................................

ad. 1996 No. 133

 

 

rep. 1997 No. 141

 

r. 73........................................

ad. 1951 No. 136

 

 

rep. 1952 No. 89

 

 

ad. 1983 No. 319

 

 

am. 1984 No. 286; 1985 No. 274

 

 

rs. 1986 No. 325

 

 

am. 1988 No. 383; Act No. 97, 1988; 1989 Nos. 67 and 358; 1990 No. 398; 1993 Nos. 91 and 288; 1994 No. 219; 1995 No. 194; 1996 No. 133; 1997 No. 141; 1998 No. 129

 

 

rep. 2000 No. 72

 

r. 74........................................

ad. 1940 No. 289

 

 

am. 1941 No. 120

 

 

rs. 1944 No. 90

 

 

am. 1945 No. 85; 1947 Nos. 77 and 173; 1950 No. 101; 1951 No. 136; 1953 No. 88; 1958 No. 27; 1964 No. 74; 1967 No. 126; 1971 No. 120; 1972 No. 137

 

 

rs. 1975 No. 213

 

 

am. 1976 No. 115

 

 

rs. 1976 No. 188

 

 

am. 1977 Nos. 77 and 248; 1978 No. 85

 

 

rs. 1978 No. 193

 

 

am. 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and 360; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 No. 274; 1986 No. 325; 1988 No. 382; Act No. 97, 1988; 1989 No. 67; 1994 No. 219; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 74A......................................

ad. 1996 No. 133

 

 

rep. 1997 No. 141

 

r. 75........................................

ad. 1983 No. 319

 

 

am. 1984 No. 286; 1985 No. 274; 1986 No. 325; 1988 No. 382; Act No. 97, 1988; 1989 No. 67; 1994 No. 219; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 76........................................

ad. 1984 No. 286

 

 

am. Act No. 138, 1994

 

 

rep. 2000 No. 72

 

r. 77........................................

ad. 1940 No. 289

 

 

rs. 1944 No. 90

 

 

am. 1947 No. 173

 

 

rs. 1975 No. 213

 

 

am. 1976 No. 115

 

 

rs. 1976 No. 188

 

 

am. 1977 Nos. 77 and 248; 1978 No. 85

 

 

rs. 1978 No. 193

 

 

am. 1979 No. 239; 1980 No. 137; 1981 Nos. 116 and 360; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 No. 274; 1986 No. 325; Act No. 97, 1988; 1989 No. 67; 1994 No. 219; 1996 No. 133; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 78........................................

ad. 1945 No. 85

 

 

am. 1947 No. 77; 1956 No. 96

 

 

rs. 1958 No. 70

 

 

am. 1965 No. 133; 1967 No. 126

 

 

rs. 1975 No. 213

 

 

am. 1976 Nos. 115 and 188; 1977 Nos. 77 and 248; 1978 No. 85

 

 

rep. 1978 No. 193

 

 

ad. 1982 No. 267

 

 

am. 1983 No. 319; 1984 No. 286; 1986 No. 325; Act No. 97, 1988; 1989 No. 67; 1994 No. 219

 

 

rep. 2000 No. 72

 

r. 79........................................

ad. 1975 No. 213

 

 

am. 1976 No. 115; 1978 No. 193; 1981 No. 360; 1982 No. 115; 1983 No. 319; 1984 No. 286; Act No. 97, 1988

 

 

rs. 1988 No. 382

 

 

am. 1989 No. 67; 1994 No. 219; 1996 No. 133; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 80........................................

ad. 1978 No. 193

 

 

am. 1979 No. 239; 1981 No. 360; 1982 No. 267; 1983 No. 319; 1986 No. 325; Act No. 97, 1988; 1989 No. 115; 1993 No. 288; 1995 No. 194; 1996 No. 133; 1997 Nos. 141 and 197

 

 

rep. 2000 No. 72

 

r. 80A......................................

ad. 1993 No. 288

 

 

am. 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 81........................................

ad. Act No. 97, 1988

 

 

am. 1994 No. 219

 

 

rep. 2000 No. 72

 

r. 82........................................

ad. 1989 No. 67

 

 

am. 1989 No. 115; 1993 No. 288; 1995 No. 194; 1996 No. 133; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 82A......................................

ad. 1991 No. 301

 

 

rep. 2000 No. 72

 

r. 82B......................................

ad. 1994 No. 219

 

 

am. 1996 No. 124; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 83........................................

ad. 1990 No. 126

 

 

am. 1991 No. 301; 1995 No. 383

 

 

rep. 2000 No. 72

 

r. 83A......................................

ad. 1996 No. 320

 

 

am. 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 83B......................................

ad. 1998 No. 163

 

 

rep. 2000 No. 72

 

r. 84........................................

ad. 1975 No. 213

 

 

am. 1982 No. 267; 1984 No. 286; Act No. 97, 1988

 

 

rep. 2000 No. 72

 

r. 85........................................

ad. 1975 No. 213

 

 

am. 1976 Nos. 115 and 188; 1977 No. 248; 1978 No. 193; 1981 No. 360; 1982 No. 267; 1986 No. 325; 1988 No. 382; Act No. 97, 1988; 1989 No. 67; 1994 No. 219; 1996 No. 320; 1998 No. 163

 

 

rep. 2000 No. 72

 

r. 86........................................

ad. 1976 No. 188

 

 

rep. 1978 No. 193

 

 

ad. 1983 No. 319

 

 

am. 1986 No. 325; Act No. 97, 1988; 1996 No. 133; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 86A......................................

ad. 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 87........................................

ad. 1983 No. 319

 

 

rs. 1996 No. 133; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 88........................................

ad. 1990 No. 126

 

 

rep. 2000 No. 72

 

r. 88A......................................

ad. 1991 No. 301

 

 

rep. 2000 No. 72

 

r. 89........................................

ad. 1975 No. 213

 

 

am. 1976 Nos. 115 and 188; 1977 Nos. 77 and 107; 1978 Nos. 85 and 193; 1980 No. 137; 1981 Nos. 116 and 360; 1982 No. 267; 1983 No. 319; Act No. 97, 1988; 1996 No. 320

 

 

rs. 1988 No. 382

 

 

am. 1998 No. 163

 

 

rep. 2000 No. 72

 

r. 90........................................

ad. 1975 No. 213

 

 

am. 1976 Nos. 115 and 188; 1977 No. 77; 1978 No. 193; 1979 No. 239; 1983 No. 319; 1988 No. 382; Act No. 97, 1988; 1990 No. 126; 1991 No. 301; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 91........................................

ad. 1975 No. 213

 

 

am. 1976 No. 188; 1978 No. 193

 

 

rep. 2000 No. 72

 

r. 92........................................

ad. 1975 No. 213

 

 

am. 1976 Nos. 115 and 188; 1977 No. 248

 

 

rs. 1978 No. 193

 

 

am. 1981 No. 360; 1982 No. 267; 1983 No. 319; 1986 No. 325; 1988 No. 382; 1990 No. 126; 1991 No. 301; 1994 No. 219; 1996 No. 320; 1998 No. 163

 

 

rep. 2000 No. 72

 

r. 93........................................

ad. 1975 No. 213

 

 

am. 1976 Nos. 115 and 188; 1978 No. 193; 1981 No. 360; 1982 No. 267; 1983 No. 319; 1988 No. 382; Act No. 97, 1988; 1989 No. 67; 1990 No.126; 1991 No. 301; 1994 No. 219; 1996 Nos. 133 and 320; 1997 No. 141; 1998 No. 163

 

 

rep. 2000 No. 72

 

r. 94........................................

ad. 1975 No. 213

 

 

am. 1976 No. 188; 1978 No. 193; 1983 No. 319; 1990 No. 126; 1991 No. 301

 

 

rep. 2000 No. 72

 

r. 95........................................

ad. 1975 No. 213

 

 

am. 1976 Nos. 115 and 188

 

 

rs. 1978 No. 193

 

 

am. 1982 No. 267; 1983 No. 319; 1984 No. 286; 1988 No. 382; 1990 No. 126; 1996 No. 320; 1998 No. 163

 

 

rep. 2000 No. 72

 

r. 96........................................

ad. 1975 No. 213

 

 

am. 1976 No. 188

 

 

rs. 1978 No. 193; Act No. 97, 1988

 

 

am. 1989 No. 141

 

 

rep. 2000 No. 72

 

Heading to Subdiv. 3...............
of Div. 2 of Part 7

rs. 1998 No. 14
rep. 2007 No. 89

 

Subdiv. 3 of Div. 2 of.............
Part 7

ad. 1984 No. 172
rep. 2007 No. 89

 

Heading to r. 97.......................

rs. 2000 No. 72

 

 

rep. 2007 No. 89

 

r. 97........................................

ad. 1984 No. 172

 

 

am. 1988 No. 208; Act No. 97, 1988; 1990 No. 126; 1991 No. 390; 1993 No. 202; 1996 No. 56; 1998 No. 14; 2000 No. 72; 2006 No. 187

 

 

rep. 2007 No. 89

 

r. 98........................................

ad. 1984 No. 172

 

 

am. 1985 No. 278; 1986 No. 325; Act No. 97, 1988; 1989 Nos. 115 and 141; 1990 Nos. 126 and 192; 1991 No. 390; 1993 No. 202; 1996 Nos. 56 and 133; 1997 No. 141; 1998 No. 14

 

 

rep. 2000 No. 72

 

 

ad. 2002 No. 215

 

 

rs. 2005 No. 326

 

 

rep. 2007 No. 89

 

r. 98B......................................

ad. 2005 No. 327

 

 

am. 2006 No. 187

 

 

rep. 2007 No. 89

 

r. 98C......................................

ad. 2005 No. 327

 

 

am. 2006 No. 187

 

 

rep. 2007 No. 89

 

r. 98D......................................

ad. 2005 No. 327

 

 

am. 2006 No. 187

 

 

rep. 2007 No. 89

 

r. 98A......................................

ad. 2005 No. 326

 

 

rep. 2007 No. 89

 

Subdiv. 3A of Div. 2 of...........
Part 7

ad. 1998 No. 14
rep. 2007 No. 89

 

r. 99........................................

ad. 1984 No. 172

 

 

am. 1984 No. 286; 1988 No. 208; Act No. 97, 1988; 1989 No. 141; 1990 No. 126; 1991 No. 390; 1993 No. 202; 1995 No. 139

 

 

rs. 1998 No. 14

 

 

am. 2002 No. 302

 

 

rep. 2007 No. 89

 

r. 99A......................................

ad. 1995 No. 139

 

 

rs. 1998 No. 14

 

 

am. 2002 No. 302

 

 

rep. 2007 No. 89

 

r. 99B......................................

ad. 1998 No. 14

 

 

am. 2002 No. 302

 

 

rep. 2007 No. 89

 

r. 99C......................................

ad. 1998 No. 14

 

 

am. 2002 No. 302

 

 

rep. 2007 No. 89

 

r. 99D......................................

ad. 1998 No. 14

 

 

am. 2002 No. 302; 2006 No. 187

 

 

rep. 2007 No. 89

 

r. 99E......................................

ad. 1998 No. 14

 

 

rep. 2007 No. 89

 

r. 99F......................................

ad. 1998 No. 14

 

 

rs. 2000 No. 72

 

 

rep. 2007 No. 89

 

r. 99G......................................

ad. 1998 No. 14

 

 

rep. 2007 No. 89

 

r. 99H......................................

ad. 1998 No. 14

 

 

rs. 2002 No. 302

 

 

rep. 2007 No. 89

 

r. 99I.......................................

ad. 1998 No. 14

 

 

am. 2000 No. 72; 2002 No. 302

 

 

rep. 2007 No. 89

 

rr. 99J, 99K.............................

ad. 1998 No. 14

 

 

rep. 2000 No. 72

 

r. 99L......................................

ad. 1998 No. 14

 

 

rs. 2002 No. 302

 

 

rep. 2007 No. 89

 

r. 99M.....................................

ad. 1998 No. 14

 

 

rep. 2007 No. 89

 

r. 100......................................

ad. 1989 No. 141

 

 

am. 1990 No. 151; 1991 No. 390

 

 

rs. 1998 No. 14

 

 

rep. 2000 No. 72

 

Subdiv. 3B of Div. 2...............
of Part 7

ad. 1998 No. 14
rep. 2007 No. 89

 

r. 100A....................................

ad. 1998 No. 14

 

 

rep. 2007 No. 89

 

r. 100B....................................

ad. 1998 No. 14

 

 

am. 2002 No. 302

 

 

rep. 2007 No. 89

 

r. 100C....................................

ad. 1998 No. 14

 

 

am. 2002 No. 302

 

 

rep. 2007 No. 89

 

r. 100D....................................

ad. 1998 No. 14

 

 

rep. 2007 No. 89

 

r. 100E....................................

ad. 1998 No. 14

 

 

rep. 2007 No. 89

 

r. 100F....................................

ad. 1998 No. 14

 

 

rep. 2002 No. 302

 

r. 100G....................................

ad. 1998 No. 14

 

 

rep. 2007 No. 89

 

r. 100H....................................

ad. 1998 No. 14

 

 

rep. 2007 No. 89

 

r. 100I.....................................

ad. 1998 No. 14

 

 

rep. 2007 No. 89

 

r. 100J.....................................

ad. 1998 No. 14

 

 

rep. 2007 No. 89

 

Heading to Subdiv. 4...............
of Div. 2 of Part 7

rs. 1982 No. 280
rep. 2000 No. 72

 

Subdiv. 4 of Div. 2..................
of Part 7

ad. 1982 No. 128
rep. 2000 No. 72

 

r. 101......................................

ad. 1982 No. 128

 

 

am. 1982 No. 280; 1983 Nos. 87 and 213

 

 

rep. 2000 No. 72

 

r. 102......................................

ad. 1982 No. 280

 

 

rep. 2000 No. 72

 

rr. 103, 104.............................

ad. 1982 No. 128

 

 

am. 1982 No. 280

 

 

rep. 2000 No. 72

 

r. 105......................................

ad. 1982 No. 128

 

 

am. 1982 No. 280; 1983 No. 213

 

 

rep. 2000 No. 72

 

r. 106......................................

ad. 1982 No. 128

 

 

rep. 2000 No. 72

 

r. 107......................................

ad. 1982 No. 128

 

 

am. 1982 No. 280

 

 

rep. 2000 No. 72

 

r. 108......................................

ad. 1982 No. 128

 

 

rep. 2000 No. 72

 

r. 109......................................

ad. 1982 No. 128

 

 

am. 1982 No. 280

 

 

rep. 2000 No. 72

 

r. 110......................................

ad. 1982 No. 128

 

 

am. 1982 No. 280; 1983 No. 213

 

 

rep. 2000 No. 72

 

rr. 111, 112.............................

ad. 1982 No. 280

 

 

rep. 2000 No. 72

 

r. 113......................................

ad. 1982 No. 128

 

 

rep. 2000 No. 72

 

Heading to Subdiv. 5...............
of Div. 2 of Part 7

ad. 1945 No. 169
rep. 2000 No. 72

 

Subdiv. 5 of Div. 2..................
of Part 7

rep. 2000 No. 72

 

r. 114......................................

ad. 1944 No. 90

 

 

am. 1970 No. 43; 1988 No. 384

 

 

rs. 1994 No. 462

 

 

rep. 2000 No. 72

 

r. 115......................................

ad. 1944 No. 90

 

 

am. 1970 No. 43; 1994 No. 462

 

 

rep. 2000 No. 72

 

r. 116......................................

ad. 1944 No. 90

 

 

am. 1960 No. 44; 1966 No. 156

 

 

rep. 1994 No. 195

 

r. 117......................................

ad. 1944 No. 90

 

 

am. 1970 No. 43

 

 

rep. 1994 No. 195

 

r. 118......................................

ad. 1944 No. 90

 

 

am. 1947 No. 173; 1970 No. 43; 1988 No. 384; 1994 No. 462; 1997 No. 141

 

 

rep. 2000 No. 72

 

r. 119......................................

ad. 1944 No. 90

 

 

am. 1947 No. 173; 1970 No. 43; 1988 No. 384; 1990 No. 192; 1994 Nos. 219 and 462; 1999 Nos. 79 and 114

 

 

rep. 2000 No. 72

 

r. 120......................................

ad. 1944 No. 90

 

 

am. 1970 No. 43; 1988 No. 384; 1993 No. 370; 1994 No. 462

 

 

rep. 2000 No. 72

 

r. 120A....................................

ad. 1990 No. 390

 

 

rep. 2000 No. 72

 

Heading to Subdiv. 6...............
of Div. 2 of Part 7

ad. 1945 No. 169
am. 1947 No. 173

 

 

rep. 2000 No. 72

 

Subdiv. 6 of Div. 2..................
of Part 7

rep. 2000 No. 72

 

r. 121......................................

ad. 1944 No. 90

 

 

am. 1947 No. 173; 1988 No. 384; 1994 No. 462

 

 

rep. 2000 No. 72

 

r. 122......................................

ad. 1944 No. 90

 

 

rs. 1947 No. 173

 

 

am. 1994 No. 462

 

 

rep. 2000 No. 72

 

r. 123......................................

ad. 1944 No. 90

 

 

rep. 2000 No. 72

 

Heading to Div. 3....................
of Part 7

rs. 1987 No. 120
rep. 2000 No. 72

 

Div. 3 of Part 7........................

ad. 1950 No. 101
rep. 2000 No. 72

 

r. 124......................................

ad. 1950 No. 101

 

 

rep. 1956 No. 96

 

 

ad. 1987 No. 120

 

 

rs. 1988 No. 381

 

 

am. 1993 Nos. 91 and 370; 1994 No. 174

 

 

rep. 2000 No. 72

 

r. 124A....................................

ad. 1994 No. 174

 

 

rep. 2000 No. 72

 

Div. 4 of Part 7........................

ad. 1983 No. 111
rep. 2000 No. 72

 

r. 125......................................

ad.1983 No. 111

 

 

rep. 2000 No. 72

 

r. 125A....................................

ad. 1998 No. 348

 

 

rep. 2000 No. 72

 

Heading to r. 126.....................

rs. 1998 No. 348

 

 

rep. 2000 No. 72

 

r. 126......................................

ad. 1983 No. 111

 

 

rep. 2000 No. 72

 

r. 126A....................................

ad. 1998 No. 348

 

 

rep. 2000 No. 72

 

r. 127......................................

ad. 1983 No. 111

 

 

rep. 2000 No. 72

 

r. 128......................................

ad. 1983 No. 111

 

 

am. 1985 No. 274; 1988 No. 384; Act No. 97, 1988; 1989 No. 115; 1990 No. 192

 

 

rep. 1993 No. 15

 

 

ad. 1993 No. 91

 

 

rep. 2000 No. 72

 

r. 129......................................

ad. 1983 No. 111

 

 

rs. 1993 No. 15

 

 

rep. 2000 No. 72

 

r. 130......................................

ad. 1983 No. 111

 

 

am. 1993 No. 15

 

 

rep. 1994 No. 195

 

r. 131......................................

ad. 1983 No. 111

 

 

rs. 1993 No. 15

 

 

rep. 2000 No. 72

 

r. 132......................................

ad. 1983 No. 111

 

 

am. 1993 No. 15; 1994 No. 462

 

 

rep. 2000 No. 72

 

Div. 5 of Part 7........................

ad. Act No. 97, 1988
rep. 2000 No. 72

 

r. 133......................................

ad. Act No. 97, 1988

 

 

rep. 2000 No. 72

 

r. 134......................................

ad. Act No. 97, 1988

 

 

am. 1989 No. 115; 1990 No. 192

 

 

rep. 2000 No. 72

 

Heading to Div. 6 of Part 7......

rs. 1968 No. 1

 

 

rep. 2000 No. 72

 

Div. 6 of Part 7........................

ad. 1960 No. 44
rep. 2000 No. 72

 

r. 135......................................

ad. 1960 No. 44

 

 

am. 1968 No. 1; 1969 No. 68; 1973 No. 266; 1976 No. 212; Act No. 49, 1986; 1991 No. 391

 

 

rep. 2000 No. 72

 

r. 136......................................

ad. 1960 No. 44

 

 

am. 1968 No. 1; 1972 No. 48; 1980 No. 149; 1988 No. 384; 1991 No. 391

 

 

rep. 2000 No. 72

 

r. 137......................................

ad. 1968 No. 1

 

 

am. 1988 No. 384; 1989 No. 123

 

 

rep. 2000 No. 72

 

r. 137A....................................

ad. 1993 No. 47

 

 

am. 1997 No. 338

 

 

rep. 2000 No. 72

 

r. 138......................................

ad. 1960 No. 44

 

 

rs. 1968 No. 1

 

 

am. 1988 No. 384

 

 

rep. 2000 No. 72

 

r. 139......................................

ad. 1960 No. 44

 

 

rs. 1968 No. 1

 

 

rep. 2000 No. 72

 

r. 140......................................

ad. 1960 No. 44

 

 

am. 1966 No. 156; 1988 No. 384

 

 

rep. 1994 No. 195

 

r. 141......................................

ad. 1960 No. 44

 

 

rs. 1968 No. 1

 

 

am. 1970 No. 43; 1988 No. 384

 

 

rs. 1994 No. 462

 

 

rep. 2000 No. 72

 

Div. 7 of Part 7........................

ad. 1980 No. 86
rep. 2000 No. 72

 

rr. 142, 143.............................

ad. 1980 No. 86

 

 

rep. 2000 No. 72

 

r. 144......................................

ad. 1980 No. 86

 

 

rep. 1994 No. 195

 

r. 145......................................

ad. 1980 No. 86

 

 

rs. 1994 No. 462

 

 

rep. 2000 No. 72

 

Div. 8 of Part 7........................

ad. 1989 No. 80

 

 

rep. 2006 No. 216

 

r. 146......................................

ad. 1989 No. 80

 

 

am. Act No. 30, 1995

 

 

rep. 2006 No. 216

 

Heading to r. 147.....................

am. 1998 No. 129

 

 

rep. 2006 No. 216

 

r. 147......................................

ad. 1989 No. 80

 

 

am. Act No. 30, 1995

 

 

rep. 2006 No. 216

 

Note to r. 147..........................

ad. 1998 No. 129

 

 

rep. 2006 No. 216

 

Div. 9 of Part 7........................

ad. 1993 No. 370
rep. 1994 No. 460

 

r. 147A....................................

ad. 1993 No. 370

 

 

rep. 1994 No. 460

 

Div. 9 of Part 7........................

ad. 1994 No. 399
rep. 2000 No. 72

 

rr. 147A–147C........................

ad. 1994 No. 399

 

 

rep. 2000 No. 72

 

Div. 10 of Part 7......................

ad. 1994 No. 399
rep. 2000 No. 72

 

rr. 147D, 147E........................

ad. 1994 No. 399

 

 

rep. 2000 No. 72

 

Div. 11 of Part 7......................

ad. 1994 No. 399
rep. 2000 No. 72

 

r. 147F....................................

ad. 1994 No. 399

 

 

rep. 2000 No. 72

 

Div. 11A of Part 7...................

ad. 1995 No. 316
rep. 2000 No. 72

 

rr. 147FA, 147FB....................

ad. 1995 No. 316

 

 

rep. 2000 No. 72

 

Div. 11B of Part 7...................

ad. 1996 No. 346
rep. 2000 No. 72

 

rr. 147FC–147FE....................

ad. 1996 No. 346

 

 

rep. 2000 No. 72

 

Heading to Div. 12 of Part 7....

rs. 2006 No. 216

 

 

rep. 2011 No. 3

 

Div. 12 of Part 7......................

ad. 1994 No. 460

 

 

rep. 2011 No. 3

 

r. 147G....................................

ad. 1994 No. 460

 

 

rep. 2011 No. 3

 

Part 8

 

 

Heading to Part 8.....................

rs. 1997 No. 148; 2012 No. 91

 

Part 8.......................................

ad. 1990 No. 192

 

Division 1

 

 

Heading to Div. 1 of Part 8......

ad. 1996 No. 150

 

r. 148......................................

ad. 1990 No. 192

 

 

am. 1990 No. 468; 1991 No. 158

 

 

rs. 1992 No. 216

 

 

am. 1993 No. 91; 1994 No. 127; 1995 Nos. 382 and 447; 1996 No. 150; 1997 No. 148; 2010 No. 136; 2012 No. 91

 

r. 149......................................

ad. 1990 No. 192

 

 

rs. 1997 No. 148

 

 

am. 2012 No. 91

 

r. 150......................................

ad. 1990 No. 192

 

 

rep. 1997 No. 148

 

Division 1A

 

 

Div. 1A of Part 8.....................

ad. 1997 No. 148

 

r. 150AA.................................

ad. 1997 No. 148

 

 

am. Act No. 60, 1999; 2002 No. 45; 2006 No. 167; 2012 No. 91

 

Heading to r. 150AB................

rs. 2009 No. 156

 

r. 150AB.................................

ad. 1997 No. 148

 

 

am. Act No. 60, 1999; 2001 Nos. 81 and 107; 2002 No. 45; 2005 Nos. 161 and 195; 2006 No. 167; 2010 No. 136: 2012 Nos. 91 and 174

 

r. 150AC.................................

ad. 1997 No. 148

 

 

rep. 2002 No. 45

 

Heading to r. 150AD...............

rs. 2012 No. 91

 

r. 150AD.................................

ad. 1997 No. 148

 

 

am. 2009 No. 156; 2012 No. 91; No 39, 2015

 

r. 150AE.................................

ad. 1997 No. 148

 

 

am. 2001 No. 107; 2002 No. 45; 2012 Nos. 91, 174 and 222; No 128 and 279, 2013

 

Note to r 150AE(13)...............

rep No 279, 2013

 

r. 150AF..................................

ad. 1997 No. 148

 

 

am. 2002 No. 45; 2012 Nos. 91, 174 and 222; No 128 and 279, 2013

 

Heading to Div. 2 of Part 8......

ad. 1996 No. 150

 

 

rep. 2012 No. 91

 

Div. 2 of Part 8........................

rep. 2012 No. 91

 

r. 150A....................................

ad. 1996 No. 150

 

 

am. 1997 No. 148; 2010 No. 136

 

 

rep.  2012 No. 91

 

Heading to r. 151.....................

rs. 2001 No. 107

 

 

rep. 2012 No. 91

 

r. 151......................................

ad. 1990 No. 192

 

 

am. 1992 No. 216; 1993 No. 91; 1994 No. 127; 1997 No. 197; Act No. 60, 1999; 2001 Nos. 81 and 107; 2009 No. 156; 2010 No. 136

 

 

rep. 2012 No. 91

 

Division 3

 

 

Heading to Div. 3 of Part 8......

ad. 1996 No. 150

 

 

rs. 2012 No. 91

 

r. 152......................................

ad. 1990 No. 192

 

 

am. 1991 No. 158; 1992 No. 216; 1993 No. 91; 1995 Nos. 382 and 447; 1996 No. 150

 

 

rs. 1996 No. 345

 

 

am. 1997 No. 148; 2000 No. 90; 2003 No. 262; 2005 No. 161

 

 

rs. 2006 No. 167

 

 

am. 2012 No. 91; No 39, 2015

 

Part 8A

 

 

Part 8A....................................

ad. 1991 No. 20

 

Division 1

 

 

Heading to Div. 1 of................
Part 8A

ad. 2004 No. 115

 

r. 152A....................................

ad. 1991 No. 20

 

 

am. 1997 No. 368; 2004 Nos. 115 and 248

 

Division 2

 

 

Heading to Div. 2 of................
Part 8A

ad. 2004 No. 115

 

r. 152B....................................

ad. 1991 No. 20

 

 

am. 1997 No. 368

 

 

rs. 2004 No. 115

 

r. 152C....................................

ad. 1991 No. 20

 

 

am. 1992 No. 38; 1994 No. 412; 1997 No. 368

 

 

rs. 2004 Nos. 115 and 248

 

 

am No 39, 2015

 

r. 152D....................................

ad. 1991 No. 20

 

 

am. 1997 No. 368

 

 

rs. 2004 No. 115

 

r. 152E....................................

ad. 1991 No. 20

 

 

am. 1997 No. 368

 

 

rs. 2004 No. 115

 

r. 152F....................................

ad. 1991 No. 20

 

 

am. 1997 No. 368

 

 

rep. 2004 No. 115

 

r. 152G....................................

ad. 1991 No. 20

 

 

rep. 2004 No. 115

 

r. 152H....................................

ad. 1991 No. 20

 

 

am. 1997 No. 368

 

 

rep. 2004 No. 115

 

r. 152HA.................................

ad. 1992 No. 38

 

 

am. 1997 No. 368

 

Renumbered r. 152F................

2004 No. 115

 

r 152F.....................................

am No 39, 2015

 

Heading to r. 152I...................

am. 1997 No. 368

 

r. 152I.....................................

ad. 1991 No. 20

 

 

am. 1997 No. 368

 

 

rep. 2004 No. 115

 

r. 152J.....................................

ad. 1991 No. 20

 

 

rs. 1997 No. 368

 

 

rep. 2004 No. 115

 

r. 152K....................................

ad. 1991 No. 20

 

Renumbered r. 152G...............

2004 No. 115

 

r 152G.....................................

am No 39, 2015

 

Division 3

 

 

Heading to Div. 3 of................
Part 8A

ad. 2004 No. 115
rep. 2011 No. 4

 

r. 152L....................................

ad. 1993 No. 216

 

 

am. 1997 Nos. 176 and 197; 2001 No. 163

 

Renumbered r. 152H...............

2004 No. 115

 

 

rep. 2011 No. 4

 

r. 152M...................................

ad. 1993 No. 216

 

 

rep. 1997 No. 368

 

r. 152N....................................

ad. 1993 No. 275

 

Renumbered r. 152I................

2004 No. 115

 

 

rep. 2011 No. 2

 

r. 152P....................................

ad. 1993 No. 275

 

Renumbered r. 152J................

2004 No. 115

 

 

rep. 2011 No. 2

 

Part 9.......................................

ad. 1943 No. 127

 

 

rep. 2009 No. 334

 

r. 153......................................

ad. 1941 No. 327

 

 

rep. 1942 No. 339

 

 

ad. 1943 No. 127

 

 

am. 1956 No. 96; 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 154......................................

ad. 1941 No. 327

 

 

rep. 1942 No. 339

 

 

ad. 1943 No. 127

 

 

am. 1972 No. 48; 1988 No. 384; 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 155......................................

ad. 1943 No. 127

 

 

am. 1972 No. 48; 1988 No. 384

 

 

rs. 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 156......................................

ad. 1988 No. 262

 

 

am. 1989 No. 250

 

 

rs. 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 157......................................

ad. 1943 No. 127

 

 

am. 1988 No. 262

 

 

rep. 2005 No. 117

 

r. 158......................................

ad. 1943 No. 127

 

 

rs. 1988 No. 262; 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 158A....................................

ad. 1997 No. 416

 

 

rep. 2009 No. 334

 

r. 159......................................

ad. 1943 No. 127

 

 

am. 1988 No. 262; 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 160......................................

ad. 1943 No. 127

 

 

am. 1988 No. 262; 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 161......................................

ad. 1943 No. 127

 

 

am. 1947 No. 77

 

 

rs. 1988 No. 262

 

 

am. 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 162......................................

ad. 1943 No. 127

 

 

rep. 2005 No. 117

 

r. 163......................................

ad. 1947 No. 77

 

 

am. 1967 No. 126; 1984 No. 408; 1989 No. 123; 2002 No. 302; 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 164......................................

ad. 1943 No. 127

 

 

am. 1988 No. 262; 2002 No. 302; 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 165......................................

ad. 1943 No. 127

 

 

am. 1944 No. 90; 1990 No. 192; 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 166......................................

ad. 1943 No. 127

 

 

am. 1947 No. 77

 

 

rs. 1988 No. 262

 

 

am. 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 167......................................

ad. 1943 No. 127

 

 

rs. 1988 No. 262

 

 

am. 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 168......................................

ad. 1943 No. 127

 

 

am. 1945 No. 85; 1972 No. 48; 1984 No. 416; 1988 No. 262; 1989 No. 123; 1990 No. 192; 2002 No. 302; 2005 No. 117

 

 

rep. 2009 No. 334

 

r. 169......................................

ad. 1947 No. 77

 

 

am. 1989 No. 123; 2005 No. 117

 

 

rep. 2009 No. 334

 

Heading to Part 9A..................

ad. 2005 No. 33

 

 

rep. 2007 No. 89

 

r. 170......................................

am. 1988 No. 384; 1991 No. 20; 1997 No. 176

 

 

rep. 2001 No. 289

 

 

ad. 2005 No. 33

 

 

rs. 2005 No. 33

 

 

rep. 2007 No. 89

 

r. 170A....................................

ad. 2006 No. 366

 

 

rep. 2007 No. 89

 

Part 10

 

 

r. 171......................................

am. 1997 No. 176

 

 

rep No 39, 2015

 

r. 172......................................

am. 1972 No. 48

 

 

rs. 1984 No. 416

 

 

am. 1989 No. 123; 1997 No. 176

 

 

rep No 39, 2015

 

r 173.......................................

am No 39, 2015

 

r. 174......................................

am. 1967 No. 126

 

 

rs. 1972 No. 48; 1984 No. 416

 

 

am. 1988 No. 384; 1990 No. 192

 

 

rep No 39, 2015

 

r. 175......................................

ad. 1979 No. 126

 

 

rep No 39, 2015

 

r. 176......................................

am. 1967 No. 126

 

 

rs. 1984 No. 408

 

 

am. Act No. 97, 1988

 

 

rep. 2002 No. 302

 

r. 177......................................

ad. 1997 No. 191

 

 

rs. 2002 No. 111

 

 

rep. 2007 No. 89

 

r. 178......................................

ad. 2002 No. 101

 

 

rep. 2007 No. 89

 

Part 15

 

 

Part 15.....................................

ad. No. 128, 2013

 

r. 200......................................

ad. No. 128, 2013

 

 

rs No 279, 2013

 

r 201.......................................

ad No 279, 2013

 

r 202.......................................

ad No 79, 2015

 

r 202 (2nd occurring)..............

ad No 39, 2015

 

Heading to Schedule................

ad. 1990 No. 192

 

 

rep. 2006 No. 216

 

Schedule 1...............................

am. 1943 No. 127; 1944 No. 124; 1951 No. 157; 1958 No. 27; 1965 No. 187; 1967 No. 126; 1984 Nos. 286, 408 and 416; 1990 No. 152

 

 

rep. 2011 No. 36

 

Form 1....................................

1936 No. 94

 

 

am. 1984 No. 416

 

 

rep. 2011 No. 36

 

Form 2....................................

1936 No. 94

 

 

am. 1984 No. 416

 

 

rep. 2011 No. 36

 

Form 3....................................

1936 No. 94

 

 

rep. 2006 No. 216

 

Form 4....................................

1936 No. 94

 

 

rs. 1984 No. 408

 

 

rep. 2006 No. 216

 

Heading to Schedule 2.............

ad. 1990 No. 192

 

 

rep. 2006 No. 216

 

Schedule 2...............................

am. 1967 No. 126

 

 

rep. 2006 No. 216

 

Schedule 2A............................

ad. 1994 No. 461

 

 

rep. 2007 No. 89

 

Schedule 2B............................

ad. 1994 No. 461

 

 

am. 2002 No. 215

 

 

rep. 2007 No. 89

 

Heading to Schedule 3.............

ad. 1990 No. 192

 

 

rep. 2006 No. 216

 

Schedule 3...............................

ad. 1941 No. 327

 

 

rs. 1942 No. 339; 1943 No. 80; 1945 Nos. 85 and 192; 1946 No. 135; 1947 Nos. 77 and 173; 1948 No. 115; 1949 No. 25; 1950 No. 101; 1951 No. 136; 1952 No. 89; 1953 No. 88; 1954 No. 99

 

 

am. 1958 No. 27

 

 

rs. 1959 No. 81; 1960 No. 74; 1962 Nos. 15 and 44

 

 

am. 1963 No. 92

 

 

rs. 1964 No. 121; 1965 No. 133; 1967 No. 126; 1970 No. 126; 1971 No. 120; 1972 Nos. 50 and 137; 1974 Nos. 193 and 226; 1975 Nos. 101 and 213; 1976 No. 115

 

 

am. 1976 No. 188

 

 

rs. 1977 Nos. 77 and 248; 1978 Nos. 85 and 193; 1979 No. 239; 1980 No. 137; 1981 No. 116; 1982 No. 267; 1983 No. 319; 1984 No. 286; 1985 No. 274; 1986 No. 325; 1987 No. 92

 

 

am. 1988 No. 383