Taxation Administration Amendment Regulation 2012 (No. 4)

(153 of 2012)

Dated 28 June 2012

Taxation Administration Act 1953

1   Name of regulation

This regulation is theTaxation Administration Amendment Regulation 2012 (No. 4).

2   Commencement

This regulation commences on 1 July 2012.

3   Amendment of Taxation Administration Regulations 1976

Schedule 1 amends theTaxation Administration Regulations 1976.

Schedule 1   Amendments

[1]   Subregulation 44E (2), table, after item 56

insert

57

Cook Islands

1 July 2012

58

Macau

1 July 2012

59

Mauritius

1 July 2012

60

Republic of Korea

1 July 2012

[2]   After subregulation 44E (2)

insert

(3)Items 57 to 60 of the table in subregulation (2) apply in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Act) made on or after 1 July 2012 and in respect of an income year commencing on or after 1 July 2012.