Commonwealth Numbered Regulations

1995 No. 447 INCOME TAX REGULATIONS (AMENDMENT) - REG 3

3.1 After paragraph 152 (5) (p), insert:

"(pa) in the case of a taxpayer whose assessable income in the 1994-95 year of
income includes an amount paid as an AUSTUDY dependent partner-rate
benefit-$13,912, being the amount that would have been included in the
taxpayer's assessable income of that year of income if the taxpayer had
received the benefit throughout that year;".