Regulation 3(1): amended, on 13 December 2001, by regulation 3(1) of the Tax Administration (Binding Rulings) Amendment Regulations 2001 (SR 2001/342).
Regulation 3(1)(a): amended, on 2 November 2012, by section 265(a) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Regulation 3(1)(b)(i): amended, on 2 November 2012, by section 265(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Regulation 3(1)(b)(ii): revoked, on 2 November 2012, by section 265(c) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Regulation 3(1A): inserted, on 13 December 2001, by regulation 3(2) of the Tax Administration (Binding Rulings) Amendment Regulations 2001 (SR 2001/342).
Regulation 3(1A)(a): amended, on 1 April 2008 (effective for 2008–09 income year and later, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Regulation 3(1A)(b): amended, on 1 April 2008 (effective for 2008–09 income year and later, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Regulation 3(1B): inserted, on 1 October 2019, by section 376 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).