Income Tax Amendment Regulations 2007 (No. 2) (Cth)

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Income Tax Amendment Regulations 2007 (No. 2)1

Select Legislative Instrument 2007 No. 176

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 21 June 2007

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

PETER CRAIG DUTTON

Minister for Revenue and Assistant Treasurer

1Name of Regulations

These Regulations are the Income Tax Amendment Regulations 2007 (No. 2).

2Commencement

These Regulations commence:

  1. (a)

    if they are registered before the Tax Laws Amendment (Small Business) Act 2007 commences — on the commencement of that Act; or

  2. (b)

    if they are registered after that Act commences — on the day after they are registered.

3Amendment of Income Tax Regulations 1936

Schedule 1 amends the Income Tax Regulations 1936.

4Transitional

The amendment made by Schedule 1 applies in relation to assessments for the 2007–2008 income year and later income years.

Schedule 1Amendment

(regulation 3)

[1]Regulation 20, table, item 4, column 3, paragraph (d)

omit

an STS taxpayer

insert

a small business entity

Note

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

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