Income Tax Assessment Amendment Regulations 2011 (No. 1)

(5 of 2011)

Dated 9 February 2011

Income Tax Assessment Act 1997

1   Name of Regulations

These Regulations are theIncome Tax Assessment Amendment Regulations 2011 (No. 1).

2   Commencement

These Regulations commence on the day after they are registered.

3   Amendment of Income Tax Assessment Regulations 1997

Schedule 1 amends theIncome Tax Assessment Regulations 1997.

Schedule 1   Amendments

[1]   After regulation 995-1.04

insert

995-1.05 Approved stock exchanges

The stock exchanges specified in Schedule 5 are named for the purposes of the definition of approved stock exchange in subsection 995-1 (1) of the Act.

[2]   After Schedule 4

insert

Schedule 5 Approved stock exchanges

(regulation 995-1.05)

Argentina

Buenos Aires stock exchange

Cordoba stock exchange

La Plata stock exchange

Mendoza stock exchange

Rosario stock exchange

Australia

Asia Pacific Exchange Limited

ASX Limited

National Stock Exchange of Australia Limited

SIM Venture Securities Exchange Ltd

Austria

Vienna stock exchange

Belgium

Antwerp stock exchange

Brussels stock exchange

Liege stock exchange

Bermuda

Bermuda 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

Montréal 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

Colombia

Bogota 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

Slovakia

Bratislava stock exchange

Slovenia

Ljubljana stock exchange

South Africa

Johannesburg stock exchange

Spain

Barcelona stock exchange

Bilbao stock exchange

Madrid stock exchange

Valencia stock exchange

Sri Lanka

Colombo 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, Federal Republic of

Belgrade stock exchange

Zimbabwe

Zimbabwe stock exchange