Income Tax Amendment Regulation 2012 (No. 2)1
Select Legislative Instrument 2012 No. 115
I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Income Tax Assessment Act 1936.
Dated 14 June 2012
QUENTIN BRYCE
Governor-General
By Her Excellency’s Command
DAVID BRADBURY
Assistant Treasurer
1              Name of regulation
                This regulation is the Income Tax Amendment Regulation 2012 (No. 2).
2              Commencement
                This regulation commences on the day after it is registered.
3              Amendment of Income Tax Regulations 1936
                Schedule 1 amends the Income Tax Regulations 1936.
Schedule 1        Amendments
(section 3)
 
[1]           Paragraph 7A (a)
omit
30 June 2012
insert
30 June 2013
[2]           Paragraph 7A (b)
omit
31 December 2012
insert
31 December 2013
[3]           Paragraph 7A (e)
omit
31 December 2012.
insert
31 December 2013;
[4]           After paragraph 7A (e)
insert
                (f)    duty that:
                          (i)    was with the multinational operational force established under the United Nations Security Council Resolutions 1970 and 1973 to enforce a no‑fly-zone in relation to Libya; and
                         (ii)    started on 31 March 2011 and ended at the end of 31 October 2011; and
                        (iii)    was within the landmass, internationally recognised territorial waters and superjacent airspace of Libya.
Note
1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.comlaw.gov.au.