Income Tax Amendment Regulations 2009 (No. 1) (Cth)

Income Tax Amendment Regulations 2009 (No. 1)¹

Select Legislative Instrument 2009 No. 30

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 Income Tax Assessment Act 1936.

Dated 25 February 2009

QUENTIN BRYCE

Governor‑General

By Her Excellency’s Command

CHRIS BOWEN

Assistant Treasurer

Name of Regulations

These Regulations are the Income Tax Amendment Regulations 2009 (No. 1).

Commencement

These Regulations commence on 1 October 2010.

Amendment of Income Tax Regulations 1936

Schedule 1 amends the Income Tax Regulations 1936.

Schedule 1 Amendment

(regulation 3)

[1] Subregulation 56 (1)

substitute

(1)A person who at any time during a financial year is an investment body that accepted any investments mentioned in section 202D of the Act must give to the Commissioner a written report relating to those investments in the following form:

(a)for a report in respect of a financial year beginning on or before 1 July 2008 — a form approved by the Commissioner;

(b)for a report in respect of a financial year beginning on or after 1 July 2009 — the approved form.

Note For the meaning of approved form, see subsection 6 (1) of the Act and section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

Note

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