Taxation Administration Amendment Regulations 2010 (No. 4) (Cth)

Taxation Administration Amendment Regulations 2010 (No. 4)¹

Select Legislative Instrument 2010 No. 335

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 8 December 2010

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

BILL SHORTEN

Assistant Treasurer

1. Name of Regulations

These Regulations are the Taxation Administration Amendment Regulations 2010 (No. 4).

1. Commencement

These Regulations commence on 1 January 2011.

1. Amendment of Taxation Administration Regulations 1976

Schedule 1 amends the Taxation Administration Regulations 1976.

1. Application

The amendment made by Schedule 1 applies 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 relation to the net income of a trust that was derived on or after 1 January 2011.

Schedule 1          Amendment

(regulation 3)

[1]          Subregulation 44E (2), table, after item 41

insert

42	Gibraltar	1 January 2011
43	Guernsey	1 January 2011

Note

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