Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Regulation 54A of the Income Tax Regulations is amended by omitting subparagraphs ( b)(i) to (vi) (inclusive) of the definition of prescribed non - resident in sub regulation (1) and substituting the following sub paragraphs:
" (i) the Veterans ' Entitlements Act 1986 ;
(ii) sub section 4(6) of the Veterans ' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 ;
(iii) the Social Security Act 1947 ; or
(iv) the Tuberculosis Act 1948 ; " .
(2) The amendment of the Income Tax Regulations effected by subsection ( 1) does not prevent the amendment or repeal, by regulations, of regulation 54A of the Income Tax Regulations as amended by subsection ( 1).
(3) The amendment of the Income Tax Regulations effected by subsection ( 1) applies in relation to the year of income commencing on 1 July 1986, and all subsequent years of income.
(4) The Income Tax Regulations apply in relation to the year of income that commenced on 1 July 1985 as if the amendment referred to in subsection ( 3) had not been made but, in the definition of prescribed non - resident in sub regulation 54A(1), the following sub paragraphs were inserted after subparagraph ( b)(iv):
" (iva) the Veterans ' Entitlements Act 1986 ;
(ivb) sub section 4(6) of the Veterans ' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 ; " .