Income Tax Amendment Regulation 2013 (No. 2) (Cth)

Income Tax Amendment Regulation 2013 (No. 2)

Select Legislative Instrument No. 129, 2013

I, Professor Marie Bashir AC CVO, Administrator of the Government 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 13 June 2013

Marie Bashir

Administrator

By Her Excellency’s Command

David Bradbury

Assistant Treasurer

Contents

1............ Name of regulation............................................................................. 1

2............ Commencement.................................................................................. 1

3............ Authority............................................................................................ 1

4............ Schedule(s)......................................................................................... 1

Schedule 1—Amendments                                                                            2

Income Tax Regulations 1936                                                                  2

1Name of regulation

This regulation is the Income Tax Amendment Regulation 2013 (No. 2).

2Commencement

This regulation commences on the day after it is registered.

3Authority

This regulation is made under the Income Tax Assessment Act 1936.

4Schedule(s)

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

Income Tax Regulations 1936

1  Paragraph 7A(aa)

Omit “30 June 2013”, substitute “30 June 2014”.