Regulation name: amended, on 1 July 2018, by section 45 of the Families Package (Income Tax and Benefits) Act 2017 (2017 No 51).
Note
Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.
Note 4 at the end of this reprint provides a list of the amendments incorporated.
These regulations are administered by the Inland Revenue Department.