Federal Register of Legislation - Australian Government

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SLI 2014 No. 176 Regulations as made
This regulation amends the Income Tax Regulations 1936 and the Tax Administration Regulations 1976 to facilitate information sharing between Commonwealth agencies in the course of certain tax investigations and provide an income tax exemption for Australian Defence Force (ADF) personnel undertaking warlike service in Iraq as part of Operation OKRA.
Administered by: Treasury
Registered 17 Nov 2014
Tabling HistoryDate
Tabled HR18-Nov-2014
Tabled Senate18-Nov-2014
Date of repeal 19 Nov 2014
Repealed by Division 1 of Part 5A of the Legislative Instruments Act 2003
Table of contents.

 

Tax and Superannuation Laws Amendment (2014 Measures No. 3) Regulation 2014

 

Select Legislative Instrument No. 176, 2014

I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation.

Dated 13 November 2014

Peter Cosgrove

Governor‑General

By His Excellency’s Command

Mathias Cormann

Minister for Finance
for the Treasurer

  

  


Contents

1............ Name................................................................................................... 1

2............ Commencement................................................................................... 1

3............ Authority............................................................................................. 1

4............ Schedules............................................................................................ 1

Schedule 1—Amendment of the Taxation Administration Regulations 1976       2

Schedule 2—Amendment of the Income Tax Regulations 1936               3

 


1  Name

                   This is the Tax and Superannuation Laws Amendment (2014 Measures No. 3) Regulation 2014.

2  Commencement

                   This instrument commences on the day after it is registered.

3  Authority

                   This instrument is made under the following Acts:

                     (a)  the Income Tax Assessment Act 1936;

                     (b)  the Taxation Administration Act 1953.

4  Schedules

                   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1Amendment of the Taxation Administration Regulations 1976

  

1  Regulation 48 (at the end of the table)

Add:

 

4

Trusts Taskforce

5

Phoenix Taskforce

 

Schedule 2Amendment of the Income Tax Regulations 1936

  

1  At the end of regulation 7A

Add:

                   ; (c)  duty with Operation OKRA in Iraq, including within the land territory, internal waters, territorial sea, airspace and superjacent airspace of Iraq, starting on 9 August 2014 and ending on 30 June 2015.