Location Offset Rules Amendment 2014 (No. 1) (Cth)

Location Offset Rules Amendment 2014 (No. 1)

I, GEORGE HENRY BRANDIS QC, Minister for the Arts, pursuant to subsection 376‑260(2) of the Income Tax Assessment Act 1997 and subsection 33(3) of the Acts Interpretation Act 1901, hereby amend the Location Offset Rules 2008 made under subsections 376-260(2) and (3) of the Income Tax Assessment Act 1997.

Dated:

14 August 2014

George Brandis QC

Minister for the Arts

1.

Title

This instrument is the Location Offset Rules Amendment 2014 (No. 1).

2.

Commencement

This instrument commences on the day after the day of its registration on the Federal Register of Legislative Instruments.

3.

Amendments

Schedule 1 amends the Location Offset Rules 2008.

Schedule 1Amendments

1.

Schedule 3 (address block)

Omit “Arts Department of the Environment, Water, Heritage and the Arts

GPO Box 787”, substitute “INSERT ADDRESS”.