Hidden Fields:
I324 December 1937 pp 2173-82I324 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - 4.rtf Place holder for Tables (if any):
Start Date: 11/11/1998 End Date: 01/01/2999
1998111129990101
Document Type : SEC
Search Start Date: 36110
Index Entry : Income Tax Regulations\Part I - Preliminary
Search End Date: 401404
temp:Income+Tax+Regulations+-+4.pdf&5245792AADD5040B48256CFD00080FEC
3. Interpretation
(1) In these Regulations ¾
}The Act~ means the Income Tax Assessment Act 1937, and when considered in relation to any time, means that Act, or, if it has been amended, that Act as amended as in force at that time;
}Prescribed delegate of the Commissioner~ means a person appointed by the Commissioner to be a prescribed delegate of the Commissioner for the purposes of these Regulations.
(2) In these Regulations, unless the contrary intention appears, any reference to a regulation shall be read as a reference to a regulation contained in these Regulations, and any reference to a form shall be read as a reference to a Form contained in the First Schedule to these Regulations.