Income Tax (Excluded STBs) Regulations (Cth)

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Statutory Rules 1997

No. 275 1

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Income Tax (Excluded STBs) Regulations

I, The 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 17 September 1997.

WILLIAM DEANE

Governor-General

By His Excellency’s Command,

C. R. KEMP

Assistant Treasurer

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Citation

1. These Regulations may be cited as the Income Tax (Excluded STBs) Regulations.

Commencement

2.These Regulations are taken to have commenced on 1 July 1994.

Excluded STBs (Act, section 24AT)

3. For the purposes of paragraph (a) of the definition of “excluded STB” in section 24AT of the Income Tax Assessment Act 1936:

(a)
an STB specified in Schedule 1 is an excluded STB in relation to the 1994-95 financial year; and
(b)
an STB specified in Schedule 2 is an excluded STB in relation to the 1995-96 and 1996-97 financial years.
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SCHEDULE 1

Regulation 3

EXCLUDED stbs—1994-95 FINANCIAL YEAR

PART 1—NEW SOUTH WALES

Arabella Pty Ltd

Deferred Payments Co-ordinators Pty Ltd

Eraring Holdings Pty Ltd

First State Fund Managers Ltd

First State Securities Ltd

Lazarose Pty Ltd

National Electronic Interchange Services Pty Ltd

Nimitz Nominees Pty Ltd

Parramatta Charles Unit Trust

SBC Management Services Ltd

SBN Nominees Pty Ltd

SBNSW (Delaware) Inc. (incorporated in the United States of America)

SBNSW (London) Nominees Ltd (incorporated in the United Kingdom)

Splendid Pty Ltd

State Bank Mortgage Bond Trust

State Investments Ltd

State Nominees Ltd

Vanoti Pty Ltd

Wezen Pty Ltd

PART 2—victoria

GFE Resources Ltd

Holding Trust

Museum of Victoria Marketing Company Pty Ltd

National Power Pty Ltd

National Tennis Centre Trust Services Pty Ltd

Opalwood Pty Ltd

Second Navinto Pty Ltd

Securities Finance Corporation Ltd

SECV International Pty Ltd

Southgate Control Ltd

Southgate Hotel Management Pty Ltd

Southgate Trust

TAC Property Investments Pty Ltd

Tricontinental Australia Ltd

Tricontinental Corporation Ltd

Tricontinental Holdings Ltd

Twin Waters Resort Pty Ltd

Utilities Insurance Company Pty Ltd

PART 3—queensland

Abbott & Williams Pty Ltd

Anchorfield Trading Pty Ltd

Broadcasting Station 4IP Pty Ltd

Derringhurst Pty Ltd

Dundrum Pty Ltd

Evans Landing Canteen Pty Ltd

Gateway Bridge Finance Company Limited

GC Systems Limited

Gold Coast Events Co Pty Ltd

Graham & Company Advisory Services Limited

Graham & Company Equipment Lease Limited

Graham & Company Limited

Graham & Company Mortgages Limited

Graham & Company Securities Limited

Grahco Investments Pty Limited

Hooker (Research) Limited

Hooker (Superannuation) Limited

Hooker Corporate (ACT) Limited

Hooker Corporate (NSW) Limited

Hooker Corporate (QLD) Limited

Hooker Corporate (SA) Limited

Hooker Corporate (TAS) Limited

Hooker Corporate (VIC) Limited

Hooker Corporate (WA) Limited

Hooker Corporation Limited

Igli Holdings Pty Ltd

LJ Hooker (Singapore) Pty Ltd (incorporated in Singapore)

LJ Hooker Financial Services Ltd

LJ Hooker Limited (incorporated in Hong Kong)

LJ Hooker Limited (incorporated in New Zealand)

LJ Hooker Limited (incorporated in the United Kingdom)

Logan Motorway Company Limited

Meanderham Pty Ltd

Nexis Proprietary Limited

NR Reid Holdings Pty Limited

P.F.C. Finance Pty Ltd

Papandrea Pty Ltd

Permanent Finance Corporation (Aust) Pty Ltd

Permanent Holdings Pty Ltd

Pine Trees Resort Pty Ltd

Plant Location International (Australia) Pty Ltd

Queensland Racing Finance Limited

Queensland Treasury Holdings Pty Ltd

Raxmont Pty Ltd

SBS Occupational Superannuation Pty Ltd

SBS Services Pty Ltd

SBS Superannuation Pty Ltd

SFS Super Pty Ltd

SFSP Super Pty Ltd

SIP Super Pty Ltd

SIS Super Pty Ltd

Southcoast Tyre Service Pty Ltd

SPM Nominees Pty Ltd

Suncorp Building Society Limited

Suncorp Custodian Services Pty Ltd

Suncorp Finance Limited

Suncorp Finance Occupational Superannuation Pty Ltd

Suncorp Finance Staff Superannuation Pty Ltd

Suncorp Financial Services Pty Ltd

Suncorp Investment Management Limited

Suncorp Management Ltd

Suncorp Property Management Limited

Suncorp Staff Super Pty Ltd

Suncorp Superannuation Pty Ltd

Sunshine Motorway Company Limited

The Gateway Bridge Company Limited

Townsville International Hotel Pty Ltd

Truffle Pty Ltd

Turbot Street Investment Pty Ltd

Weipa Development Pty Ltd

PART 4—Western australia

GF Limited

Grain Corporation of Western Australia Pty Ltd

Lewara Pty Ltd

Perfin Finance Limited

Perpetual Finance Corporation Ltd

Primary Industry Bank of Australia Limited

R&I Investment Holdings Pty Ltd

R&I Life Limited

R&I Nominees Limited

Snowyarn Pty Limited

Trustees of Western Australia Limited

Western Broadcasting Services Pty Ltd

PART 5—South australia

91 King William Street (No. 1) Pty Limited

91 King William Street (No. 2) Pty Limited

A.L.C. Proprietary Limited

Airport Development Unit Trust

Aleppo Pty. Ltd.

Altake Pty. Ltd.

Altav Pty. Ltd.

Altheme Pty. Ltd.

Altrans Carpark Pty. Ltd.

Ambia Pty. Ltd.

Aquamarine Mortgage Limited

ARM Rental Finance Pty Ltd

ARM Equipment Finance Pty. Limited

Asset Risk Management Limited

Austrust Limited

Ayers Finniss Holdings Limited

Ayers Finniss Limited

Balhi Pty. Ltd.

Bank of South Australia Limited

Beachmont Pty. Ltd.

Beacon Credit Corporation Limited

Beneficial Finance Corporation Limited

Beneficial Leasing Pty. Limited

Beneficial Securities Limited

Biddenham Pty. Ltd.

Bloodstock Management International Pty. Ltd.

Blufile Pty. Ltd

Bondi Investments Pty. Limited

Bouvet Pty Limited

Brinim Limited

Bulwark Pty. Ltd.

Campbell Capital Investors Pty. Limited

Campbell Capital Limited

Campbell Capital Properties Pty. Limited

Carcoar Pty. Ltd.

Collins Street Finance Pty Ltd

Collins Street Properties Pty. Limited

Collinsville Stud Pty. Ltd.

Cordington Pty. Ltd.

D.P.I. Pty. Ltd

Defic No. 1 Pty Limited

Defic No. 2 Pty Limited

Defic No. 3 Pty Limited

Defic No. 4 Pty Limited

Eloin Pty. Ltd

Enterprise Securities Ltd

Executor Trustee Australia Ltd

Export Park Pty. Ltd.

Festival City Broadcasters Limited

Fortina Pty. Ltd.

Gaimop Pty. Limited

Gallian Pty. Ltd.

Greenacres Proprietary Limited

Gumflower Pty. Ltd

Hudson & Wallace (Trading) Pty. Limited

IBM Centre Trust

Kabani Pty. Ltd.

Kennedy Family Trust

L.G. & S. Co. Proprietary Limited

Leasefin Corporation Limited

Leipa Pty. Ltd.

Level 28 Pty Ltd

Malary Pty. Ltd.

Maywood Pty. Ltd.

Merino Management Unit Trust

Mindarie Keys Pty. Ltd.

Miraloma Pty. Ltd.

Mortgage Acceptance Nominees Limited

Myadel Pty. Ltd.

Ninety Seven King William Street No. 1 Pty. Ltd.

Old Collinsville Pty. Ltd.

Ollago Pty. Ltd.

Pacific Rim Leisure Pty. Limited

Pazadore Finance Pty. Ltd

Pazadore Pty. Limited

Pegasus Leasing Ltd.

Porterstan Nominees Pty. Ltd.

Roxby Downs Investment Trust

Roxby Downs Site Trust

SA Projects Limited

SAAMC Equipment Rental Ltd

SAAMC Finance Corporation Pty Ltd

SBSA Asia Limited

SBSA Broking Limited

SBSA Leasing Pty Ltd

SBSA Training Systems Pty. Ltd.

SGIC Financial Services Pty Ltd

SGIC Nominees Pty Ltd

SGIC Pty Limited

South Australian Finance Trust Limited

South State Finance Pty. Ltd.

Southern Group Insurance Corporation Ltd

Southstate Corporate Holdings Limited

Southstate Investments Limited

Southstate Leasing Limited

Southstate Properties Limited

Springwood Pty. Ltd.

Sturt Finance Pty. Ltd.

Tacking Point Downs Pty. Limited

The 1991 Investment Trust

The Adelaide Commercial Property Trust (No. 1)

The Finance Company of South Australia Limited

The Myer Centre Unit Trust

The Ollago Airport Development Settlement

The Ollago No. 1 Settlement

The Ollago No. 2 Settlement

The Ollago Unit Trust

The Swale Unit Trust

The Tomlin Unit Trust

The Village Resort Trust

Village Resort Management Ltd

Village Resort Vacations Ltd

West Collinsville Proprietary Limited

Western Acceptance Holdings Limited

Westralian Finance Corporation Limited

Woolsville Pty Ltd

Zanzibar Holdings Limited

Zanzibar Investments Pty Limited

PART 6—tasmania

Tasradio Pty Ltd

PART 7—northern territory

Darnor Pty Limited

Darwin Oil Refinery Pty Ltd

Gasgo Pty Limited

Norgas Limited