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.