Federal Register of Legislation - Australian Government

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Regulations as made
This instrument amends the Income Tax (1936 Act) Regulation 2015 to ensure that duty performed by Australian Defence Force personnel serving on Operations Steadfast is ‘eligible duty’ for the purpose of section 23AD of the Income Tax Assessment Act 1936.
Administered by: Treasury
Registered 09 Aug 2019
Table of contents.

Commonwealth Coat of Arms of Australia

 

Income Tax Assessment (1936 Act) Amendment (Operation Steadfast Eligible Duty) Regulations 2019

I, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 08 August 2019

David Hurley

Governor‑General

By His Excellency’s Command

Michael Sukkar

Assistant Treasurer

 

 

 

  

  


Contents

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

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

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

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

Schedule 1—Amendments                                                                                                                          2

Income Tax Assessment (1936 Act) Regulation 2015                                                                      2

 


1  Name

                   This instrument is the Income Tax Assessment (1936 Act) Amendment (Operation Steadfast Eligible Duty) Regulations 2019.

2  Commencement

             (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  The whole of this instrument

The day after this instrument is registered.

10 August 2019

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

             (2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

                   This instrument is made under the Income Tax Assessment Act 1936.

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 1Amendments

  

Income Tax Assessment (1936 Act) Regulation 2015

1  Subsection 6(3) (after table item 5)

Insert:

5A

Australian Defence Force on Operation Steadfast

The land area, territorial waters, airspace and superjacent airspace of Iraq

9 September 2018