A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 6) (Cth)

A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 6)1

Statutory Rules 2000 No. 3632

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Goods and Services Tax) Act 1999.

Dated 13 December 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP

Assistant Treasurer

1Name of Regulations

 These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 6).

2Commencement

• These Regulations commence on gazettal.  

3Amendment of A New Tax System (Goods and Services Tax) Regulations 1999

Schedule 1 amends the A New Tax System (Goods and Services Tax) Regulations 1999.

Schedule 1Amendment

  

(regulation 3)

[1]Subregulation 40-5.09 (3), table, item 10

substitute

 

10

Securities, including: (a) a debenture described in paragraph (a), (b), (c), (d), (e) or (f) of the definition of debenture in section 9 of the Corporations Law; and (b) a document issued by an individual that would be debenture if it were issued by a body corporate; and (c) a scheme described in paragraph (e), (i), (k) or (m) of the definition of managed investment schemein section 9 of the Corporations Law; and (d) the capital of a partnership or trust

Notes

1. These Regulations amend Statutory Rules 1999 No. 245, as amended by 2000 Nos. 49, 77, 89, 110 and 268.

2. Notified in the Commonwealth of Australia Gazette