Income Tax Assessment Amendment Regulations 2003 (No. 3) (Cth)

Income Tax Assessment Amendment Regulations 2003 (No. 3)1

Statutory Rules 2003 No. 1082

I, GUY STEPHEN MONTAGUE GREEN, Administrator of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income Tax Assessment Act 1997.

Dated 28 May 2003

G. S. M. GREEN

Administrator

By His Excellency’s Command

HELEN COONAN

Minister for Revenue and Assistant Treasurer

1Name of Regulations

These Regulations are the Income Tax Assessment Amendment Regulations 2003 (No. 3).

2Commencement

These Regulations commence on gazettal.

3Amendment of Income Tax Assessment Regulations 1997

Schedule 1 amends the Income Tax Assessment Regulations 1997.

Schedule 1Amendments

(regulation 3)

  

[1]Regulation 50-50.01

substitute

50-50.01 Prescribed institutions located outside Australia (Act s 50-50 (c))

For paragraph 50-50 (c) of the Act, each institution mentioned in an item in the following table is a prescribed institution on and after the date mentioned in the item:

 

Item	Name of institution	Date of effect
1	Catholic Bishops’ Conference of the Pacific (Fiji)	1 July 1997
2	Catholic Diocese of Rarotonga (Cook Islands)	1 July 1997
3	Catholic Diocese of Bougainville (Papua New Guinea)	1 July 1997
4	Catholic Diocese of Port Vila (Vanuatu)	1 July 1997
5	Catholic Diocese of Suva (Fiji)	1 July 1997
6	Catholic Diocese of Noumea (New Caledonia)	1 July 1997
7	Catholic Diocese of Tonga	1 July 1997
8	Catholic Diocese of Auki (Solomon Islands)	1 July 1997

50-50.02 Prescribed institutions pursuing objectives principally outside Australia (Act s 50-50 (d))

For paragraph 50-50 (d) of the Act, each institution mentioned in an item in the following table, and each institution that is a member of that institution, is a prescribed institution on and after the date mentioned in the item:

 

Item	Name of institution	Date of effect
1	Australasian Christadelphian Mission Incorporated	1 July 1997
2	Australian Advisory Council of the Christian Leaders’ Training College of Papua New Guinea	1 July 1997
3	Australian Evangelical Alliance Incorporated (Missions Interlink)	1 July 1997
4	Evangelical Missionary Alliance NSW	1 July 1997
5	Mango Tree Foundation Limited	1 July 1997
6	Orphans Refugees Aid International Incorporated	1 July 1997
7	Steer Incorporated	1 July 1997
8	Trustees of the Marist Missions of the Pacific	1 July 1997
9	Zebedee Investments Ltd	1 July 1997
10	Alkitab Inc	1 July 1997
11	The Australian Centre Berlin Limited	19 June 2001
12	Millennium Relief and Development Services Incorporated	3 September 2001
13	Asia-Pacific Educational Research Association Limited	26 November 2001

[2]Regulation 995-1.02

omit

date

insert

date, or for the period,

[3]Regulation 995-1.02, table, column heading

omit

Date of effect

insert

Date, or period, of effect

[4]Regulation 995-1.02, table, item 26, second column

substitute

The Brian and Maxine Newell Prostate Cancer Research Foundation

[5]Regulation 995-1.02, table, after item 29

insert

 

30	Yeast Foundation	20 December 2001
31	The A & E Finkel Foundation	14 February 2002
32	The Caledonia Foundation	14 February 2002
33	The Clipsal Fund	25 March 2002
34	AB’s Trek for Kids Foundation	26 March 2002 to 30 June 2004
35	Dubler Family Foundation	26 March 2002
36	Booze Brothers Staff Charitable Fund	26 March 2002
37	The Dianne Kemp Foundation	22 April 2002
38	The Mount Scopus College Foundation Trust	22 April 2002
39	John Collier Foundation	22 April 2002
40	Collection House Foundation	22 April 2002
41	The Coca-Cola Australia Foundation	22 April 2002
42	The Margaret Lawrence Bequest	22 April 2002
43	The Dawson Family Foundation	22 April 2002
44	AACFE Charitable Foundation	22 April 2002
45	Paul Ainsworth Charitable Foundation	5 June 2002
46	Philandron Foundation	5 June 2002
47	Philip and Vivien Brass Charitable Foundation	5 June 2002
48	The Albrecht Foundation Trust	5 June 2002
49	The Berg Family Foundation	5 June 2002
50	The Michael & Andrew Buxton Foundation	5 June 2002
51	The Samuel Nissen Charitable Foundation	5 June 2002
52	R & M Champion de Crespigny Foundation	11 June 2002
53	The Flew Foundation	11 June 2002
54	Accenture Australia Foundation	14 June 2002
55	Andyinc Foundation	14 June 2002
56	Bennelong Foundation	14 June 2002
57	Glencoe Foundation	14 June 2002
58	Guthrie Family Memorial Fund	14 June 2002
59	Hill Charitable Foundation	14 June 2002
60	JBWere Foundation	14 June 2002
61	Jewish Holocaust Centre Foundation	14 June 2002
62	John Lamble Foundation	14 June 2002
63	Key Foundation	14 June 2002
64	Leeuwin Estate Foundation	14 June 2002
65	Lifework Foundation	14 June 2002
66	Mannkal Economic Education Foundation	14 June 2002
67	MCS Charitable Foundation	14 June 2002
68	New Start Foundation	14 June 2002
69	Schaffer Foundation	14 June 2002
70	The Angel Fund	14 June 2002
71	The Bamford Family Foundation	14 June 2002
72	The Isabel and John Gilbertson Charitable Trust	14 June 2002
73	The Jackson Family Foundation	14 June 2002
74	The Teen Spirit Charitable Foundation	14 June 2002
75	The Thomas Foundation	14 June 2002
76	The William & Rita Rogers Charitable Foundation	14 June 2002
77	Trust for Nature Foundation	14 June 2002
78	Wilson Foundation	14 June 2002
79	The Manildra Foundation	26 June 2002
80	The McVay Foundation	26 June 2002
81	The Rainbow Charitable Foundation	26 June 2002
82	Onbass Foundation	5 August 2002
83	Schools’ Canteen Education Foundation of Australia	5 August 2002
84	The Perini Family Foundation	5 August 2002
85	The Global Community Foundation	3 September 2002
86	The Jessie Salmond Foundation Fund	10 September 2002
87	The Vodafone Australia Foundation	10 September 2002
88	Jackson McDonald Community Foundation	11 September 2002
89	Pickard Foundation	9 October 2002
90	Cassandra Ganter Foundation	14 October 2002
91	Four Winds Foundation	14 October 2002
92	The Keith Murton Foundation	21 October 2002
93	The Jreissati Foundation Trust	29 October 2002
94	R.M. Brown Environmental Foundation	11 November 2002
95	The Mount Scopus Memorial College B’Nei Mitzvah Foundation	20 December 2002
96	The Greatorex Foundation	20 December 2002
97	The Robert and Jennifer Ferguson Charitable Trust	20 December 2002
98	The Vittorio Romano 1 Foundation	20 December 2002

Notes

1. These Regulations amend Statutory Rules 1997 No. 198, as amended by 1998 No. 85; 1999 Nos. 12, 78 and 147; 2000 Nos. 1 and 128; 2001 Nos. 18, 26, 288 and 321; 2002 Nos. 46, 65, 170 and 172; 2003 Nos. 39 and 40.

2. Notified in the Commonwealth of Australia Gazette