Income Tax Assessment Amendment Regulations 2009 (No 5) were made on 14 December 2009 and registered on the Federal Regisiter of Legislative Instruments on 16 December 2009 as Select Legislative Instrument 2009 No 388.
The Regulations amend the Income Tax Assessment Regulations 1997 (the principal Regulations) to ensure the Triple S scheme for South Australian Government employees continues to be a constitutionally protected fund, and therefore certain contributions and income of the scheme are exempt from tax. These Regulations also make some minor technical amendments to the principal Regulations.
For a copy of Income Tax Assessment Amendment Regulations 2009 (No 5), go here
For a copy of the Explanatory Statement, click on ES/Supp Material