Taxation Administration Amendment Regulations 2011 (No. 3) (Cth)

Taxation Administration Amendment Regulations 2011 (No. 3)¹

Select Legislative Instrument 2011 No. 132

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 30 June 2011

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 2011 (No. 3).

1. Commencement

These Regulations commence on 1 July 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 July 2011.

Schedule 1          Amendment

(regulation 3)

[1]          Subregulation 44E (2), table, after item 43

insert

44	Belize	1 July 2011
45	Cayman Islands	1 July 2011
46	The Commonwealth of the Bahamas	1 July 2011
47	Principality of Monaco	1 July 2011
48	The Republic of San Marino	1 July 2011
49	The Republic of Singapore	1 July 2011
50	Saint Kitts and Nevis	1 July 2011
51	Saint Vincent and the Grenadines	1 July 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