Tax and Superannuation Laws Amendment (2014 Measures No. 3) Regulation 2014

(176 of 2014)

13 November 2014

Income Tax Assessment Act 1936; Taxation Administration Act 1953

1   Name

This is the Tax and Superannuation Laws Amendment (2014 Measures No. 3) Regulation 2014.

2   Commencement

This instrument commences on the day after it is registered.

3   Authority

This instrument is made under the following Acts:

(a) the Income Tax Assessment Act 1936;

(b) the Taxation Administration Act 1953.

4   Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1   Amendment of the Taxation Administration Regulations 1976

1   Regulation 48 (at the end of the table)

Add:

Schedule 2   Amendment of the Income Tax Regulations 1936

1   At the end of regulation 7A

Add:

; (c) duty with Operation OKRA in Iraq, including within the land territory, internal waters, territorial sea, airspace and superjacent airspace of Iraq, starting on 9 August 2014 and ending on 30 June 2015.