Taxation Administration Amendment Regulations 2008 (No. 2) (Cth)

Taxation Administration Amendment Regulations 2008 (No. 2)¹

Select Legislative Instrument 2008 No. 142

I, PHILIP MICHAEL JEFFERY, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Taxation Administration Act 1953.

Dated 24 June 2008

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

CHRIS BOWEN

Assistant Treasurer

Name of Regulations

These Regulations are the Taxation Administration Amendment Regulations 2008 (No. 2).

Commencement

These Regulations commence on the commencement of the Tax Laws Amendment (Election Commitments No. 1) Act 2008.

Amendment of Taxation Administration Regulations 1976

Schedule 1 amends the Taxation Administration Regulations 1976.

Schedule 1 Amendment

(regulation 3)

[1] Part 5, after Division 6

insert

Division 7 Withholding — distributions of managed investment trust income

44E Information exchange countries

(1) For subsection 12‑385 (4) of Schedule 1 to the Act, the countries mentioned in the table in subregulation (2) are specified as information exchange countries.

(2) A reference to a country in the table is a reference to the country to the extent to which it is described in an agreement mentioned in:

(a) the definition of agreement in subsection 3 (1) of the International Tax Agreements Act 1953; or

(b) the definition of international agreement in subsection 23 (4) of the International Tax Agreements Act 1953.

Item	Country
1	Argentina
2	Bermuda
3	Canada
4	China
5	Czech Republic
6	Denmark
7	Fiji
8	Finland
9	France
10	Germany
11	Hungary
12	India
13	Indonesia
14	Ireland
15	Italy
16	Japan
17	Kiribati
18	Malta
19	Mexico
20	Netherlands
21	Netherlands Antilles
22	New Zealand
23	Norway
24	Papua New Guinea
25	Poland
26	Romania
27	Russia
28	Slovakia
29	South Africa
30	Spain
31	Sri Lanka
32	Sweden
33	Taipei
34	Thailand
35	United Kingdom
36	United States of America
37	Vietnam

Note

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