Taxation Administration Amendment Regulations 2011 (No. 1)

(6 of 2011)

Dated 9 February 2011

Taxation Administration Act 1953

1   Name of Regulations

These Regulations are theTaxation Administration Amendment Regulations 2011 (No. 1).

2   Commencement

These Regulations commence on the day after they are registered.

3   Amendment of Taxation Administration Regulations 1976

Schedule 1 amends theTaxation Administration Regulations 1976.

Schedule 1   Amendment

[1]   After regulation 45

insert

46 Requirements for statutory declaration or affidavit - prescribed individual for body corporate (Australian government agency)

(1) For paragraph (b) of item 2 of the table in section 268-90 of the Act, the individual mentioned in subregulation (2) is prescribed.

(2) The prescribed individual is the public official of an Australian government agency who is responsible for the financial affairs of the agency:

(a) under an Australian law; or

(b) because the public official holds a particular office in the agency.

Note For Australian government agency , Australian law and public official , see section 995-1 of theIncome Tax Assessment Act 1997.

47 Requirements for statutory declaration or affidavit - prescribed individual for body politic

(1) For item 3 of the table in section 268-90 of the Act, the individual mentioned in subregulation (2) is prescribed.

(2) The prescribed individual is the public official of an Australian government agency who is responsible for the financial affairs of the agency:

(a) under an Australian law; or

(b) because the public official holds a particular office in the agency.

Note For Australian government agency , Australian law and public official , see section 995-1 of theIncome Tax Assessment Act 1997.