Taxation Administration Amendment Regulation 2012 (No. 4)

Link to law: https://www.comlaw.gov.au/Details/F2012L01418

Taxation Administration Amendment Regulation 2012 (No. 4)1
Select Legislative Instrument 2012 No. 153
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 Taxation Administration Act 1953.
Dated 28 June 2012
QUENTIN BRYCE
Governor-General
By Her Excellency’s Command
DAVID BRADBURY
Assistant Treasurer
1              Name of regulation
                This regulation is the Taxation Administration Amendment Regulation 2012 (No. 4).
2              Commencement
                This regulation commences on 1 July 2012.
3              Amendment of Taxation Administration Regulations 1976
                Schedule 1 amends the Taxation Administration Regulations 1976.
Schedule 1        Amendments
(section 3)
 
[1]           Subregulation 44E (2), table, after item 56
insert
57
Cook Islands
1 July 2012

58
Macau
1 July 2012

59
Mauritius
1 July 2012

60
Republic of Korea
1 July 2012

[2]           After subregulation 44E (2)
insert
         (3)   Items 57 to 60 of the table in subregulation (2) apply in relation to a fund payment (within the meaning given by section 12‑405 of Schedule 1 to the Act) made on or after 1 July 2012 and in respect of an income year commencing on or after 1 July 2012.
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.
 
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