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Income Tax Amendment Regulations 2005 (No. 2)1 Select Legislative Instrument 2005 No. 33
I, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income Tax Assessment Act 1936. Dated 10 March 2005 P. M. JEFFERY Governor-General By His Excellency’s Command MAL BROUGH Minister for Revenue and Assistant Treasurer
Contents                         1     Name of Regulations                                                        2                         2     Commencement                                                              2                         3     Amendment of Income Tax Regulations 1936                     2 Schedule 1             Amendment taken to have commenced on 1 July 2004 3 Schedule 2             Amendment taken to have commenced on 20 September 2004   4  
1              Name of Regulations                 These Regulations are the Income Tax Amendment Regulations 2005 (No. 2). 2              Commencement                 These Regulations are taken to have commenced as follows:                 (a)    on 1 July 2004 — regulations 1 to 3 and Schedule 1;                (b)    on 20 September 2004 — Schedule 2. 3              Amendment of Income Tax Regulations 1936                 Schedules 1 and 2 amend the Income Tax Regulations 1936.
Schedule 1        Amendment taken to have commenced on 1 July 2004 (regulation 3)    [1]           After Part 9 insert Part 9A               Taxation of superannuation business and related business 170         Segregated current pension assets — prescribed pensions                 For subsections 273A (2) and (3) of the Act, an allocated pension (within the meaning of the Superannuation Industry (Supervision) Regulations 1994) is a prescribed pension.
  Schedule 2        Amendment taken to have commenced on 20 September 2004 (regulation 3)    [1]           Regulation 170 substitute 170         Segregated current pension assets — prescribed pensions          (1)   For subsections 273A (2) and (3) of the Act, the following pensions are prescribed:                 (a)    an allocated pension;                (b)    a market linked pension.          (2)   In this regulation: allocated pension and market linked pension have the same meanings as in the Superannuation Industry (Supervision) Regulations 1994. 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.frli.gov.au.