Statutory Rules 1993 No. 2751
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Income Tax Regulations2 (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 Income Tax Assessment Act 1936.
Dated 28 October 1993.
BILL HAYDEN
Governor-General
By His Excellency’s Command,
JOHN DAWKINS
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 Income Tax Regulations are amended as set out in these Regulations.
3. New Regulations 152N and 152P
3.1 After regulation 152M, insert:
Approved stock exchanges
“152N. The stock exchanges specified in Schedule 12 are named for the purposes of the definition of ‘approved stock exchange’ in section 470 of the Act.
International sectoral classification systems
“152P. The international sectoral classification systems specified in Schedule 13 are named for the purposes of section 499 of the Act.”.
4. New Schedules 12 and 13
4.1 Add at the end:
SCHEDULE 12 Regulation 152n
APPROVED STOCK EXCHANGES FOR THE PURPOSES OF PART XI OF THE ACT
Argentina
Buenos Aires stock exchange
Córdoba stock exchange
La Plata stock exchange
Mendoza stock exchange
Rosario stock exchange
Australia
Australian Stock Exchange Limited
Austria
Vienna stock exchange
Belgium
Antwerp stock exchange
Brussels stock exchange
Liege stock exchange
Brazil
Belo Horizonte stock exchange
Curitiba stock exchange
Fortaleza stock exchange
Porto Alegre stock exchange
Recife stock exchange
Rio de Janeiro stock exchange
Salvador stock exchange
Santos stock exchange
Sao Paulo stock exchange
Canada
Calgary stock exchange
Montreal stock exchange
Toronto stock exchange
Vancouver stock exchange
Winnipeg stock exchange
Chile
Santiago stock exchange
Valparaiso stock exchange
China
Shanghai stock exchange
Shenzhen stock exchange
Denmark
Copenhagen stock exchange
Finland
Helsinki stock exchange
France
Bordeaux stock exchange
Lille stock exchange
Lyon stock exchange
Marseille stock exchange
Paris stock exchange
Germany
Berlin stock exchange
Dusseldorf stock exchange
Frankfurt stock exchange
Hamburg stock exchange
Hannover stock exchange
Munich stock exchange
Stuttgart stock exchange
Greece
Athens stock exchange
Hong Kong
Hong Kong stock exchange
Hungary
Budapest stock exchange
India
Bombay stock exchange
Calcutta stock exchange
Delhi stock exchange
Madras stock exchange
Indonesia
Jakarta stock exchange
Surabaya stock exchange
Ireland
Dublin stock exchange
Israel
Tel Aviv stock exchange
Italy
Bologna stock exchange
Florence stock exchange
Genoa stock exchange
Milan stock exchange
Naples stock exchange
Palermo stock exchange
Rome stock exchange
Trieste stock exchange
Turin stock exchange
Venice stock exchange
Jamaica
Jamaica stock exchange
Japan
Hiroshima stock exchange
Kyoto stock exchange
Nagoya stock exchange
Niigata stock exchange
Osaka stock exchange
Fukuoka stock exchange
Sapporo stock exchange
Tokyo stock exchange
Korea, Republic of
Seoul stock exchange
Luxembourg
Luxembourg stock exchange
Malaysia
Kuala Lumpur stock exchange
Mexico
Mexican stock exchange
Netherlands
Amsterdam stock exchange
New Zealand
New Zealand stock exchange
Nigeria
Nigerian stock exchange
Norway
Oslo stock exchange
Pakistan
Karachi stock exchange
Peru
Lima Stock Exchange
Philippines
Makati stock exchange
Manila stock exchange
Poland
Warsaw Stock Exchange
Portugal
Lisbon stock exchange
Oporto stock exchange
Singapore
Singapore stock exchange
Slovenia
Ljubljana stock exchange
South Africa
Johannesburg stock exchange
Spain
Barcelona stock exchange
Bilbao stock exchange
Madrid stock exchange
Valencia stock exchange
Sweden
Stockholm stock exchange
Switzerland
Basel stock exchange
Geneva stock exchange
Zurich stock exchange
Taiwan
Taiwan stock exchange
Thailand
Thailand stock exchange
Trinidad and Tobago
Trinidad and Tobago stock exchange
Turkey
Istanbul stock exchange
United Kingdom
London stock exchange
United States
American stock exchange
Boston stock exchange
Cincinnati stock exchange
Midwest stock exchange
NASDAQ stock exchange
New York stock exchange
Pacific stock exchange
Philadelphia stock exchange
Uruguay
Montevideo stock exchange
Venezuela
Caracas stock exchange
Maracaibo stock exchange
Yugoslavia
Belgrade stock exchange
SCHEDULE 13 Regulation 152p
APPROVED INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS FOR THE PURPOSES OF PART XI OF THE ACT
Bloomberg’s Information Systems
Extel Financial Workstation
Financial Times-Actuaries World Index
International Finance Corporation Composite Index
Morgan Stanley Capital International Index
Salomon-Russell Global Equity Index
Standard and Poor’s Composite Index (S&P 500)
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NOTES
1. Notified in the Commonwealth of Australia Gazette on 5 November 1993.
2. Statutory Rules 1936 No. 94 as amended by 1939 Nos. 6 and 42; 1940 Nos. 138 and 289; 1941 Nos. 120 and 327; 1942 Nos. 339 and 553; 1943 Nos. 80, 127 and 151; 1944 Nos. 90 and 124; 1945 Nos. 12, 85, 169 and 192; 1946 No. 135; 1947 Nos. 77 and 173; 1948 Nos. 115 and 162; 1949 Nos. 25 and 50; 1950 Nos. 63 and 101; 1951 Nos. 136 and 157; 1952 Nos. 89, 90 and 102; 1953 Nos. 55 and 88; 1954 Nos. 11, 99 and 112; 1955 No. 23; 1956 Nos. 34, 35 and 96; 1957 Nos. 39 and 74; 1958 Nos. 27 and 70; 1959 Nos. 25 and 81; 1960 Nos. 44 and 74; 1962 Nos. 15, 44 and 112; 1963 Nos. 53 and 92; 1964 Nos. 74, 121 and 134; 1965 Nos. 133 and 187; 1966 No. 156; 1967 Nos. 112 and 126; 1968 No. 1; 1969 No. 68; 1970 Nos. 43, 126, 168 and 213; 1971 Nos. 120 and 148; 1972 Nos. 48, 50 and 137; 1973 No. 266; 1974 Nos. 193, 226 and 267; 1975 Nos. 88, 89, 99, 101 and 213; 1976 Nos. 115, 188 and 212; 1977 Nos. 77, 107 and 248; 1978 Nos. 85 and 193; 1979 Nos. 126 and 239; 1980 Nos. 86, 137 and 149; 1981 Nos. 116 and 360; 1982 Nos. 115, 128, 267 and 280; 1983 Nos. 79, 87, 111, 213 and 319; 1984 Nos. 172, 286, 408, and 416; 1985 Nos. 21, 148, 274 and 278; 1986 No. 325 and Acts Nos. 28, 49 and 112, 1986; 1987 Nos. 92 and 120; 1988 Nos. 196, 208, 262, 381, 382, 383 and 384 and Act No. 97, 1988; 1989 Nos. 67, 80, 115, 123, 124, 141, 250 and 358; 1990 Nos. 19, 126, 151, 152, 192, 347, 390, 398 and 468; 1991 Nos. 20, 121, 156, 158, 240, 300, 301, 390 and 391; 1992 Nos. 38, 129, 216, 313 and 449; 1993 Nos. 15, 46, 47, 65, 91, 159, 202 and 216.