Taxation Administration Amendment Regulations 2010 (No. 2)

(188 of 2010)

Dated 29 June 2010

Taxation Administration Act 1953

1   Name of Regulations

These Regulations are the Taxation Administration Amendment Regulations 2010 (No. 2).

2   Commencement

These Regulations commence on 1 July 2010.

3   Amendment of Taxation Administration Regulations 1976

Schedule 1 amends the Taxation Administration Regulations 1976.

4   Application

The amendments made by Schedule 1 apply in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Taxation Administration Act 1953) made in respect of the net income of a trust that was derived on or after 1 July 2010.

Schedule 1 Amendments

(regulation 3)

Schedule 1   Amendments

[1]   Subregulation 44E (1)

substitute

(1) For subsection 12-385 (4) of Schedule 1 to the Act, a country mentioned in an item in the table in subregulation (2) is specified as an information exchange country with effect from the date specified in the item.

[2]   Subregulation 44E (2), table

substitute