Introductory Text
1.Citation, commencement and effect
2.Interpretation
3.Exclusion of property from section 203F
4.Exclusion of use of credit-token from section 203H
5.Exclusion of cash vouchers from section 203I
6.Notional payments—non-cash vouchers—time of payment
7.Notional payments—deduction of income tax
8.Notional payments—accounting for income tax where inability to deduct
9.Amendments to the principal Regulations—deduction of income tax from notional payments and returns
10.In regulation 46(2) of the principal Regulations—
11.In regulation 46(3) of the principal Regulations—
12.For regulation 46(4) of the principal Regulations there shall be...
13.Application of the principal Regulations to income tax accounted for where inability to deduct
Signature
Explanatory Note