Schedule 1

[1]           Subregulation 56 (1)

substitute

         (1)   A person who at any time during a financial year is an investment body that accepted any investments mentioned in section 202D of the Act must give to the Commissioner a written report relating to those investments in the following form:

                (a)    for a report in respect of a financial year beginning on or before 1 July 2008 -- a form approved by the Commissioner;

               (b)    for a report in respect of a financial year beginning on or after 1 July 2009 -- the approved form.

Note    For the meaning of approved form , see subsection 6 (1) of the Act and section 388-50 of Schedule 1 to the Taxation Administration Act 1953.

As at 1 July 2009 the amendments are not incorporated in this compilation.

Table A                   Application, saving or transitional provisions

Statutory Rules 1996 No. 346

4              Transitional

        4.1   For the purposes of subsection 220AF (2) of the Act, the specified percentage is 0% if the reportable payment is a payment to which regulation 147FD of the Income Tax Regulations, as amended by these Regulations, applies and
is made in the period from 1 March 1997 to 30 June 1997 inclusive.

Statutory Rules 1997 No. 148

2              Application

        2.1   The amendments made by these Regulations apply in relation to a year of income ending after 30 June 1996.

Statutory Rules 1997 No. 191

2              Application

        2.1   The Income Tax Regulations as amended by these Regulations apply to an assessment to which section 104 of the Taxation Laws Amendment (No. 2) Act 1994 applies.

Statutory Rules 1997 No. 368

Division 4.2       Transitional

10            Phased application of Division 4.1

      10.1   The amendments made by Division 4.1 apply to matters dealt with by the Act from the time when amendments made by Schedule 1 of the Taxation Laws Amendment (Foreign Income Measures) Act 1997 apply to those matters.

Statutory Rules 1998 No. 313

4              Application

The amendments made by Schedule 1 apply to:

                (a)    an annuity that arises under a contract under which the payment of the purchase price was completed on or after 20 September 1998; or

               (b)    a pension to which the primary beneficiary became entitled, on or after 20 September 1998, under rules that provide that the commencement day is the day when the primary beneficiary became entitled to the benefit.

Statutory Rules 1999 No. 114

4              Application

The amendments made by these regulations apply to group certificates issued for a period beginning on or after 1 July 1999.

Statutory Rules 2000 No. 72

4              Transitional

         (1)   The amendments of the Income Tax Regulations 1936 made by items [12] to [22], [24] to [27], [29] and [30] of Schedule 1 do not apply in relation to a payment made before 1 July 2000.

         (2)   Despite the amendments of the Income Tax Regulations 1936 made by item [12] of Schedule 1, a declaration mentioned in regulation 85, 86, 86A, 88 or 88A of those Regulations (as in force immediately before 1 July 2000) that had effect at that time continues to have effect as if it were a declaration given under subsection 15‑50 (1) of Schedule 1 to the Taxation Administration Act 1953 on 1 July 2000.

Statutory Rules 2000 No. 90

4              Application

                The amendments made by these Regulations apply in relation to a year of income ending after 30 June 2000.

Statutory Rules 2003 No. 262

4               Application

                The amendments made by these Regulations apply in relation to a year of income ending after 30 June 2003.

Statutory Rules 2004 No. 115

4              Transitional

                The amendments made by Schedules 1 and 2 apply in relation to:

                (a)    accounting periods; and

               (b)    statutory accounting periods; and

                (c)    years of income;

                commencing on or after 1 July 2004.

Select Legislative Instrument 2005 No. 161

4              Transitional

                The amendments made by Schedule 1 apply in relation to assessments of income for the income year 2005‑2006 and later income years.

Select Legislative Instrument 2005 No. 195

4              Transitional

                The amendment made by Schedule 1 applies in relation to assessments of income for the income year 2005-2006 and later income years.

Select Legislative Instrument 2007 No. 89

3              Amendment of Income Tax Regulations 1936

         (1)   Schedule 1 amends the Income Tax Regulations 1936 .

         (2)   The amendments made by Schedule 1 apply in relation to an income year that starts on or after 1 July 2007.

Select Legislative Instrument 2007 No. 176

4              Transitional

                The amendment made by Schedule 1 applies in relation to assessments for the 2007-2008 income year and later income years.

Select Legislative Instrument 2008 No. 141

4              Application

                These Regulations apply to amounts withheld from fund payments made in relation to the first income year starting on or after the first 1 July after the commencement of these Regulations, and later income years.

 

Renumbering Table

This Table shows new part and regulation numbers of the Income Tax Regulations 1936 after renumbering by the Income Tax Regulations (Amendment) (1990 No. 192).

Note    This Table does not form part of the Income Tax Regulations 1936 and is printed for convenience of reference only.

Old number	New number
Part I	Part 1
Regulation	Regulation
1	1
3	2
Part II	Part 2
Regulation	Regulation
4	3
Part III	Part 3
Regulation	Regulation
4AA	4
4AAA	5
4AC	6
4ACA	7
4ADA	8
4AE	9
5	10
6	11
7	12
7A	13
8	14
Part IV	Part 4
Regulation	Regulation
9	15
10	16
11	17
11A	18
12	19
13	20
14	21
Regulation	Regulation
15	22
16	23
17	24
18	25
19	26
20	27
21	28
22A	29
22B	30
22C	31
23	32
24	33
25	34
26	35
27	36
28	37
29	38
30	39
31	40
32	41
33A	42
Part V	Part 5
Regulation	Regulation
34A	43
34	44
35	45
36	46
37	47
Regulation	Regulation
38	48
39	49
40	50
41	51
42	52
43	53
Part VA	Part 6
Regulation	Regulation
43A	54
43B	55
43C	56
43D	57
Part VI	Part 7
Division 1	Division 1
Regulation	Regulation
44	58
45	59
46	60
47	61
48	62
49	63
50	64
51	65
52	66
53	67
54	68
Division 2	Division 2
Subdivision AAAA	Subdivision 1
Regulation	Regulation
54AA	69
Subdivision A	Subdivision 2
Regulation	Regulation
54A	70
54AB	71
54B	72
54BA	73
54C	74
Regulation	Regulation
54CA	75
54CB	76
54D	77
54DA	78
54DAA	79
54DAAA	80
54DAAB	81
54DAAC	82
54DAAD	83
54DAB	84
54DAC	85
54DACA	86
54DACB	87
54DACC	88
54DAD	89
54DAG	90
54DAH	91
54DAJ	92
54DAK	93
54DAL	94
54DAM	95
54DAN	96
Subdivision AAA	Subdivision 3
Regulation	Regulation
54DAO	97
54DAP	98
54DAQ	99
54DAR	100
Subdivision AA	Subdivision 4
Regulation	Regulation
54DB	101
54DBA	102
54DC	103
54DD	104
54DE	105
54DF	106
54DG	107
Regulation	Regulation
54DH	108
54DJ	109
54DK	110
54DKA	111
54DKB	112
54DL	113
Subdivision B	Subdivision 5
Regulation	Regulation
54E	114
54F	115
54G	116
54H	117
54J	118
54K	119
54N	120
Subdivision C	Subdivision 6
Regulation	Regulation
54X	121
54Y	122
54Z	123
Division 3	Division 3
Regulation	Regulation
54ZA	124
Division 3A	Division 4
Regulation	Regulation
54ZEA	125
54ZEB	126
54ZEC	127
54ZED	128
54ZEF	129
54ZEG	130
54ZEH	131
54ZEJ	132
Division 3B	Division 5
Regulation	Regulation
54ZEK	133
54ZEL	134
Division 4	Division 6
Regulation	Regulation
54ZF	135
54ZG	136
54ZGA	137
54ZH	138
54ZI	139
54ZJ	140
54ZK	141
Division 5	Division 7
Regulation	Regulation
54ZL	142
54ZM	143
54ZN	144
54ZP	145
Division 6	Division 8
Regulation	Regulation
55	146
56	147
Part VII	Part 8
Regulation	Regulation
57	148
58	149
58AA	150
58AB	151
58AC	152
Part VIIA	Part 9
Regulation	Regulation
58A	153
58B	154
58C	155
58CA	156
58F	157
58G	158
58H	159
58J	160
58K	161
58L	162
Regulation	Regulation
58LA	163
58M	164
58N	165
58P	166
58Q	167
58R	168
58S	169
Part VIII	Part 10
Regulation	Regulation
59	170
60	171
62	172
63	173
Regulation	Regulation
64	174
64A	175
65	176
Schedule 1	Schedule 1
Form 1	Form 1
Form 2	Form 2
Form 8	Form 3
Form 9	Form 4
Schedule 2	Schedule 2
Schedule 3	Schedule 3
Schedule 4	Schedule 4
Schedule 7	Schedule 5
Schedule 8	Schedule 6

                                                                                                                       

---

[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Previous] [Download] [Help]