Taxation Administration Amendment Regulations 2010 (No. 4)

(335 of 2010)

Dated 8 December 2010

Taxation Administration Act 1953

1   Name of Regulations

These Regulations are theTaxation Administration Amendment Regulations 2010 (No. 4).

2   Commencement

These Regulations commence on 1 January 2011.

3   Amendment of Taxation Administration Regulations 1976

Schedule 1 amends theTaxation Administration Regulations 1976.

4   Application

The amendment made by Schedule 1 applies in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to theTaxation Administration Act 1953) made in relation to the net income of a trust that was derived on or after 1 January 2011.

Schedule 1   Amendment

[1]   Subregulation 44E (2), table, after item 41

insert