Commonwealth Consolidated Regulations

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INCOME TAX (FARM MANAGEMENT DEPOSITS) REGULATIONS 1998 - NOTES

- made under the Income Tax Assessment Act 1936

Statutory Rules 1998 No. 325 as amended

This compilation was prepared on 15 December 2011
taking into account amendments up to SLI 2011 No. 276

Prepared by the Office of Legislative Drafting and Publishing
Attorney-General's Department, Canberra


Contents

                        1       Name of regulations [see Note 1]                                     3

                        2       Commencement [see Note 1]                                           3

                        3       Definitions                                                                      3

                        4       Application form for a farm management deposit: information given by depositor     4

                        5       Application form for a farm management deposit: information given to depositor      4

                        6       Information to be given to Department                             4

                        7       Repayment of farm management deposit in the event of a natural disaster    5

Schedule 1                   Information to be provided by depositor                        6

Schedule 2                   Statements to be read by depositors                              7

Part 1                              Statements                                                                     7

Part 2                              Required statements                                                       7

Part 3                              Additional information                                                   10

Schedule 3                   Information to be given to the Secretary by FMD provider 11

Notes                                                                                                          12

 


  

  

Notes to the Income Tax (Farm Management Deposits) Regulations 1998

Note 1

The Income Tax (Farm Management Deposits) Regulations 1998 (in force under the Income Tax Assessment Act 1936) as shown in this compilation comprise Statutory Rules 1998 No. 325 amended as indicated in the Tables below.

Table of Instruments

Year and
Number

Date of notification
in Gazette or FRLI registration

Date of
commencement

Application, saving or
transitional provisions

1998 No. 325

9 Dec 1998

2 Jan 1999 (see r. 2)

 

2000 No. 230

17 Aug 2000

1 Sept 2000

--

2003 No. 205

6 Aug 2003

6 Aug 2003

--

2007 No. 19

16 Feb 2007 (see
F2007L00300)

17 Feb 2007

--

2011 No. 276

15 Dec 2011 (see F2011L02690)

15 Dec 2011

--

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

R. 3..........................................

rs. 2011 No. 276

R. 4..........................................

rs. 2011 No. 276

R. 5..........................................

am. 2007 No. 19

 

rs. 2011 No. 276

R. 6..........................................

rs. 2011 No. 276

R. 7..........................................

ad. 2011 No. 276

Schedule 1

 

Schedule 1.............................

am. 2011 No. 276

Schedule 2

 

Schedule 2.............................

am. 2000 No. 230; 2003 No. 205

 

rs. 2007 No. 19; 2011 No. 276

Schedule 3

 

Schedule 3.............................

rs. 2007 No. 19; 2011 No. 276


 



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