Taxation Administration Amendment Regulations 2011 (No. 3)

(132 of 2011)

Dated 30 June 2011

Taxation Administration Act 1953

[1]   Name of Regulations

These Regulations are the Taxation Administration Amendment Regulations 2011 (No. 3).

[2]   Commencement

These Regulations commence on 1 July 2011.

[3]   Amendment of Taxation Administration Regulations 1976

Schedule 1 amends the Taxation 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 the Taxation Administration Act 1953) made in relation to the net income of a trust that was derived on or after 1 July 2011.

Schedule 1   Amendment

[1]   Subregulation 44E (2), table, after item 43

insert