Income Tax Assessment Amendment Regulations 2008 (No 3) was made on 26 June 2008 and registered on the Federal Register of Legislative Instruments on 29 June 2008 as Select Legislative Instrument 2008 No 144. The purpose of the Regulations is to support recent changes made to the Act by the Tax Laws Amendment (2008 Measures No. 2) Act 2008 which provide tax-free treatment for superannuation lump sums paid to persons suffering from a terminal medical condition.
For a copy of Income Tax Assessment Amendment Regulations 2008 (No 3), go here
For a copy of the Explanatory Statement, click on ES/Supp Material