Income Tax Assessment Amendment (Kiribati Phoenix Islands Protected Area Conservation Trust) Regulations 2019 (F2019L01167)

Schedule 1   Amendments

Income Tax Assessment Regulations 1997

1   At the end of Division 50

Add:

50-55.01 Prescribed institutions for items 1.3, 1.4, 6.1 and 6.2 in Division 50

For the purposes of paragraph 50-55(1)(c) of the Act, each institution mentioned in an item in the following table is a prescribed institution for the period:

(a) starting on the date specified in column 2 for the item; and

(b) ending on the date specified (if any) in column 3 for the item.