Taxation Administration Amendment Regulation 2012 (No. 4) (Cth)

Taxation Administration Amendment Regulation 2012 (No. 4)¹

Select Legislative Instrument 2012 No. 153

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Taxation Administration Act 1953.

Dated 28 June 2012

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

DAVID BRADBURY

Assistant Treasurer

1. Name of regulation

This regulation is the Taxation Administration Amendment Regulation 2012 (No. 4).

1. Commencement

This regulation commences on 1 July 2012.

1. Amendment of Taxation Administration Regulations 1976

Schedule 1 amends the Taxation Administration Regulations 1976.

Schedule 1          Amendments

(section 3)

[1]          Subregulation 44E (2), table, after item 56

insert

57	Cook Islands	1 July 2012
58	Macau	1 July 2012
59	Mauritius	1 July 2012
60	Republic of Korea	1 July 2012

[2]          After subregulation 44E (2)

insert

(3)Items 57 to 60 of the table in subregulation (2) apply in relation to a fund payment (within the meaning given by section 12‑405 of Schedule 1 to the Act) made on or after 1 July 2012 and in respect of an income year commencing on or after 1 July 2012.

Note

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