Income Tax Assessment (1936 Act) Amendment (Operations Paladin and Augury Eligible Duty) Regulations 2021

(F2021L00970)

9 July 2021

Income Tax Assessment Act 1936

1   Name

This instrument is the Income Tax Assessment (1936 Act) Amendment (Operations Paladin and Augury Eligible Duty) Regulations 2021.

2   Commencement

 

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

      

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3   Authority

This instrument is made under the Income Tax Assessment Act 1936.

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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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

Income Tax Assessment (1936 Act) Regulation 2015

1   Subsection 6(3) (table item 2, column 2, paragraph (b))

Repeal the paragraph, substitute:

(b) the land area, territorial waters, airspace and superjacent airspace of the following countries:

(i) Iraq;

(ii) Jordan;

(iii) Syria;

(iv) the United Arab Emirates

2   Subsection 6(3) (after table item 5)

Insert:

3   At the end of Part 9

Add:

26 Application of the Income Tax Assessment (1936 Act) Amendment (Operations Paladin and Augury Eligible Duty) Regulations 2021

The amendment made by item 1 of Schedule 1 to the Income Tax Assessment (1936 Act) Amendment (Operations Paladin and Augury Eligible Duty) Regulations 2021 applies in relation to duty on or after 1 December 2020.