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1996 No. 346 INCOME TAX REGULATIONS (AMENDMENT) - REG 4
4. Transitional
4.1 For the purposes of subsection 220AF (2) of the Act, the specified
percentage is 0% if the reportable payment is a payment to which regulation
147FD of the Income Tax Regulations, as amended by these Regulations, applies
and is made in the period from 1 March 1997 to 30 June 1997 inclusive.
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