Taxation Administration Amendment Regulations 2011 (No. 1) (Cth)

Taxation Administration Amendment Regulations 2011 (No. 1)¹

Select Legislative Instrument 2011 No. 6

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 9 February 2011

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

BILL SHORTEN

Assistant Treasurer

Name of Regulations

These Regulations are the Taxation Administration Amendment Regulations 2011 (No. 1).

Commencement

These Regulations commence on the day after they are registered.

Amendment of Taxation Administration Regulations 1976

Schedule 1 amends the Taxation Administration Regulations 1976.

Schedule 1 Amendment

(regulation 3)

[1] After regulation 45

insert

Requirements for statutory declaration or affidavit — prescribed individual for body corporate (Australian government agency)

(1)For paragraph (b) of item 2 of the table in section 268‑90 of the Act, the individual mentioned in subregulation (2) is prescribed.

(2)The prescribed individual is the public official of an Australian government agency who is responsible for the financial affairs of the agency:

(a)under an Australian law; or

(b)because the public official holds a particular office in the agency.

Note For Australian government agency, Australian law and public official, see section 995‑1 of the Income Tax Assessment Act 1997.

Requirements for statutory declaration or affidavit — prescribed individual for body politic

(1)For item 3 of the table in section 268‑90 of the Act, the individual mentioned in subregulation (2) is prescribed.

(2)The prescribed individual is the public official of an Australian government agency who is responsible for the financial affairs of the agency:

(a)under an Australian law; or

(b)because the public official holds a particular office in the agency.

Note For Australian government agency, Australian law and public official, see section 995‑1 of the Income Tax Assessment Act 1997.

Note

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