Income Tax Amendment Regulations 2005 (No. 6) (Cth)

Income Tax Amendment Regulations 2005 (No. 6)¹

Select Legislative Instrument 2005 No. 195

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 18 August 2005

P. M. JEFFERY

Governor-General

By His Excellency’s Command

MAL BROUGH

Minister for Revenue and Assistant Treasurer

1. Name of Regulations

These Regulations are the Income Tax Amendment Regulations 2005 (No. 6).

1. Commencement

These Regulations commence on the commencement of the Tax Laws Amendment (Personal Income Tax Reduction) Act 2005.

1. Amendment of Income Tax Regulations 1936

Schedule 1 amends the Income Tax Regulations 1936, as amended by Income Tax Amendment Regulations 2005 (No. 4).

1. Transitional

The amendment made by Schedule 1 applies in relation to assessments of income for the income year 2005–2006 and later income years.

Schedule 1          Amendment

(regulation 3)

[1]          Subregulation 150AB (3), table, item 1

substitute

1 A single person

Note

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