A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No. 1) (Cth)

A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No. 1)¹

Select Legislative Instrument 2011 No. 108

I, QUENTIN BRYCE, 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 16 June 2011

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

BILL SHORTEN

Assistant Treasurer

Name of Regulations

These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No. 1).

Commencement

These Regulations commence on the day after they are registered.

Amendment 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 1 Amendments

(regulation 3)

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

substitute

10
Securities, including:

(a) a debenture described in paragraph (a), (b), (c), (e) or (f) of the definition of debenture in section 9 of the Corporations Act 2001; and

(b) a document issued by an individual that would be a debenture if it were issued by a body corporate; and

(c) a scheme described in paragraph (e), (i) or (m) of the definition of managed investment scheme in section 9 of the Corporations Act 2001; and

(d) the capital of a partnership or trust

[2] Dictionary, definition of Australian ADI

omit

Corporations Law.

insert

Corporations Act 2001.

[3] Dictionary, definition of externally-administered body corporate

omit

in the Corporations Law.

insert

by section 9 of the Corporations Act 2001.

[4] Dictionary, definition of securities

omit

Corporations Law.

insert

Corporations Act 2001.

Note

All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See