Taxation Administration Amendment Regulations 2010 (No. 2) (Cth)
Taxation Administration Amendment Regulations 2010 (No. 2)1
Select Legislative Instrument 2010 No. 188
I, QUENTIN BRYCE, 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 29 June 2010
QUENTIN BRYCE
Governor-General
By Her Excellency’s Command
NICK SHERRY
Assistant Treasurer
-
Name of Regulations
These Regulations are the Taxation Administration Amendment Regulations 2010 (No. 2).
-
Commencement
These Regulations commence on 1 July 2010.
-
Amendment of Taxation Administration Regulations 1976
Schedule 1 amends the Taxation Administration Regulations 1976.
-
Application
The amendments made by Schedule 1 apply in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Taxation Administration Act 1953) made in respect of the net income of a trust that was derived on or after 1 July 2010.
Schedule 1 Amendments
(regulation 3)
[1] Subregulation 44E (1)
substitute
(1)For subsection 12-385 (4) of Schedule 1 to the Act, a country mentioned in an item in the table in subregulation (2) is specified as an information exchange country with effect from the date specified in the item.
[2] Subregulation 44E (2), table
substitute
|
Item |
Country |
Date of effect |
| 1 | Argentina | 1 July 2008 |
| 2 | Bermuda | 1 July 2008 |
| 3 | Canada | 1 July 2008 |
| 4 | China | 1 July 2008 |
| 5 | Czech Republic | 1 July 2008 |
| 6 | Denmark | 1 July 2008 |
| 7 | Fiji | 1 July 2008 |
| 8 | Finland | 1 July 2008 |
| 9 | France | 1 July 2008 |
| 10 | Germany | 1 July 2008 |
| 11 | Hungary | 1 July 2008 |
| 12 | India | 1 July 2008 |
| 13 | Indonesia | 1 July 2008 |
| 14 | Ireland | 1 July 2008 |
| 15 | Italy | 1 July 2008 |
| 16 | Japan | 1 July 2008 |
| 17 | Kiribati | 1 July 2008 |
| 18 | Malta | 1 July 2008 |
| 19 | Mexico | 1 July 2008 |
| 20 | Netherlands | 1 July 2008 |
| 21 | Netherlands Antilles | 1 July 2008 |
| 22 | New Zealand | 1 July 2008 |
| 23 | Norway | 1 July 2008 |
| 24 | Papua New Guinea | 1 July 2008 |
| 25 | Poland | 1 July 2008 |
| 26 | Romania | 1 July 2008 |
| 27 | Russia | 1 July 2008 |
| 28 | Slovakia | 1 July 2008 |
| 29 | South Africa | 1 July 2008 |
| 30 | Spain | 1 July 2008 |
| 31 | Sri Lanka | 1 July 2008 |
| 32 | Sweden | 1 July 2008 |
| 33 | Taipei | 1 July 2008 |
| 34 | Thailand | 1 July 2008 |
| 35 | United Kingdom | 1 July 2008 |
| 36 | United States of America | 1 July 2008 |
| 37 | Vietnam | 1 July 2008 |
| 38 | Antigua and Barbuda | 1 July 2010 |
| 39 | British Virgin Islands | 1 July 2010 |
| 40 | Isle of Man | 1 July 2010 |
| 41 | Jersey | 1 July 2010 |
Note
-
All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See
0
0
0