Federal Register of Legislation - Australian Government

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SLI 2011 No. 132 Regulations as made
These Regulations amend the Taxation Administration Regulations 1976 to update the list of countries with whom Australia has effective exchange of information for tax purposes with to include Belize, Cayman Islands, the Commonwealth of the Bahamas, Principality of Monaco, the Republic of San Marino, the Republic of Singapore, Saint Kitts and Nevis, and Saint Vincent and the Grenadines.
Administered by: Treasury
Made 30 Jun 2011
Registered 30 Jun 2011
Tabled HR 05 Jul 2011
Tabled Senate 05 Jul 2011
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Commonwealth Coat of Arms

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


1              Name of Regulations

                These Regulations are the Taxation Administration Amendment Regulations 2011 (No. 3).

2              Commencement

                These Regulations commence on 1 July 2011.

3              Amendment of Taxation Administration Regulations 1976

                Schedule 1 amends the Taxation Administration Regulations 1976.

4              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 http://www.frli.gov.au.