Income Tax Amendment Regulation 2012 (No. 2)1

Select Legislative Instrument 2012 No. 115

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Income Tax Assessment Act 1936.

Dated 14 June 2012

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

DAVID BRADBURY

Assistant Treasurer

1 Name of regulation

  This regulation is the Income Tax Amendment Regulation 2012 (No. 2).

2 Commencement

  This regulation commences on the day after it is registered.

3 Amendment of Income Tax Regulations 1936

  Schedule 1 amends the Income Tax Regulations 1936.

Schedule 1 Amendments

(section 3)

[1] Paragraph 7A (a)

omit

30 June 2012

insert

30 June 2013

[2] Paragraph 7A (b)

omit

31 December 2012

insert

31 December 2013

[3] Paragraph 7A (e)

omit

31 December 2012.

insert

31 December 2013;

[4] After paragraph 7A (e)

insert

 (f) duty that:

 (i) was with the multinational operational force established under the United Nations Security Council Resolutions 1970 and 1973 to enforce a no‑fly-zone in relation to Libya; and

 (ii) started on 31 March 2011 and ended at the end of 31 October 2011; and

 (iii) was within the landmass, internationally recognised territorial waters and superjacent airspace of Libya.

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.