Commonwealth Numbered Regulations

1996 No. 185 INCOME TAX REGULATIONS (AMENDMENT) - REG 2

2.1 Omit the regulation, substitute: Prescribed schemes (Act, paragraph 160L
(6A) (b))

"14E. (1) For the purposes of paragraph 160L (6A) (b) of the Act, the
following schemes are prescribed:

   (a)  the General Practice Rural Incentives Program administered by the
        Department of Health and Family Services;

   (b)  the Sydney Aircraft Noise Insulation Project administered by the
        Department of Administrative Services and the Department of Transport
        and Regional Development.

"(2) Paragraph (1) (a) applies to a disposal of an asset on or after 1 July
1992.

"(3) Paragraph (1) (b) applies to a disposal of an asset on or after 8
December 1994.".