Taxation Administration Regulations (Amendment) (Cth)

Statutory Rules 1993

No. 194 1

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Taxation Administration Regulations 2(Amendment)

I, The 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 28 June 1993.

 BILL HAYDEN

 Governor-General

By His Excellency’s Command,

GEORGE GEAR

Assistant Treasurer

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1.   Commencement

1.1   These Regulations are taken to have commenced on 1 January 1993.

2.   Amendment

2.1   The Taxation Administration Regulations are amended as set out in these Regulations.

3.   Regulation 19 (Prescribed provisions for purposes of sub-subparagraph 16 (2) (a) (i) (b) of the Act)

3.1   After paragraph 19 (e), insert:

• “(ea)

  subsection 108 (4) of the Sales Tax Assessment Act 1992;”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 5 July 1993.

2. Statutory Rules 1976 No. 129 as amended by 1984 Nos. 407 and 415; 1989 No. 73; 1992 No. 317.