Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This determination amends the Income Tax - Temporary Flood and Cyclone Reconstruction Levy Exemptions 2011 to outline the classes of individuals who will be exempt from paying the temporary flood and cyclone reconstruction levy.
Administered by: Treasury
Made 08 May 2012
Registered 11 May 2012
Tabled HR 21 May 2012
Tabled Senate 18 Jun 2012
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Commonwealth Coat of Arms

I, Wayne Swan, Treasurer, make the following determination under subsection 4‑10 (2) of the Income Tax (Transitional Provisions) Act 1997.

Dated                                8 May 2012

WAYNE SWAN


1              Name of determination

                This determination is the Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions Amendment Determination 2012 (No. 1).

2              Commencement

                This determination commences on the day after it is registered.

3              Amendment of Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions 2011

                Schedule 1 amends the Income Tax – Temporary Flood and Cyclone Reconstruction Levy Exemptions 2011.

 



Schedule 1        Amendments

(section 3)

Do not delete : Schedule Part Placeholder

[1]           Schedule 1, item 1

omit

                This item covers an individual if:

insert

                A class is individuals to whom all of the following apply:

[2]           Schedule 1, subitem 1 (a)

omit

2010-11

insert

2010–11 or 2011–12

[3]           Schedule 1, subitem 2 (1)

omit

         (1)   This item covers an individual if:

insert

         (1)   A class is individuals to whom all of the following apply:

[4]           Schedule 1, paragraph 2 (1)(a)

omit

2010-11

insert

2010–11 or 2011–12

[5]           Schedule 1, paragraph 2 (1)(d)

omit


[6]           Schedule 1, paragraph 2 (1)(e)

omit

(e)

insert

(d)

[7]           Schedule 1, item 3

omit

                This item covers an individual if the individual is a recipient of an ex-gratia payment because they meet the following conditions:

insert

                (1)    A class is individuals who are recipients of ex-gratia payments because they meet the following conditions:

[8]           Schedule 1, subitem 3 (ii)

omit

2010-11

insert

2010–11 or 2011–12

[9]           Schedule 1, subitems 3 (iii) and (iv)

substitute

                        (iii)    for an individual who was affected in the 2010–11 financial year by a natural disaster that occurred during that financial year—the Chief Executive Officer of Centrelink was satisfied that the individual (or (for a dependant) the individual’s spouse or parent) was required to lodge, and did lodge, an income tax return in at least one of the 2007–08, 2008–09 or 2009–10 income years; and

                        (iv)    for an individual who was affected in the 2011–12 financial year by a natural disaster that occurred during that financial year—the Chief Executive Officer of Centrelink was satisfied that the individual (or (for a dependant) the individual’s spouse or parent) was required to lodge, and did lodge, an income tax return in at least one of the 2008–09, 2009–10 or 2010–11 income years.

 


Note

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