INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 NO. 275 INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 NO. 275 - TABLE OF PROVISIONS 1. Citation 2. Commencement 3. Excluded STBs (Act, section 24AT) SCHEDULE 1 SCHEDULE 2 INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 No. 275 - REG 1 Citation 1. These Regulations may be cited as the Income Tax (Excluded STBs) Regulations. INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 No. 275 - REG 2 Commencement 2. These Regulations are taken to have commenced on 1 July 1994. INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 No. 275 - REG 3 Excluded STBs (Act, section 24AT) 3. For the purposes of paragraph (a) of the definition of "excluded STB" in section 24AT of the Income Tax Assessment Act 1936: (a) an STB specified in Schedule 1 is an excluded STB in relation to the 1994-95 financial year; and (b) an STB specified in Schedule 2 is an excluded STB in relation to the 1995-96 and 1996-97 financial years. INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 No. 275 - SCHEDULE 1 SCHEDULE 1 Regulation 3 EXCLUDED STBS-1994-95 FINANCIAL YEAR PART 1-NEW SOUTH WALES Arabella Pty Ltd Deferred Payments Co-ordinators Pty Ltd Eraring Holdings Pty Ltd First State Fund Managers Ltd First State Securities Ltd Lazarose Pty Ltd National Electronic Interchange Services Pty Ltd Nimitz Nominees Pty Ltd Parramatta Charles Unit Trust SBC Management Services Ltd SBN Nominees Pty Ltd SBNSW (Delaware) Inc. (incorporated in the United States of America) SBNSW (London) Nominees Ltd (incorporated in the United Kingdom) Splendid Pty Ltd State Bank Mortgage Bond Trust State Investments Ltd State Nominees Ltd Vanoti Pty Ltd Wezen Pty Ltd PART 2-VICTORIA GFE Resources Ltd Holding Trust Museum of Victoria Marketing Company Pty Ltd National Power Pty Ltd National Tennis Centre Trust Services Pty Ltd Opalwood Pty Ltd Second Navinto Pty Ltd Securities Finance Corporation Ltd SECV International Pty Ltd Southgate Control Ltd Southgate Hotel Management Pty Ltd Southgate Trust TAC Property Investments Pty Ltd Tricontinental Australia Ltd Tricontinental Corporation Ltd Tricontinental Holdings Ltd Twin Waters Resort Pty Ltd Utilities Insurance Company Pty Ltd PART 3-QUEENSLAND Abbott & Williams Pty Ltd Anchorfield Trading Pty Ltd Broadcasting Station 4IP Pty Ltd Derringhurst Pty Ltd Dundrum Pty Ltd Evans Landing Canteen Pty Ltd Gateway Bridge Finance Company Limited GC Systems Limited Gold Coast Events Co Pty Ltd Graham & Company Advisory Services Limited Graham & Company Equipment Lease Limited Graham & Company Limited Graham & Company Mortgages Limited Graham & Company Securities Limited Grahco Investments Pty Limited Hooker (Research) Limited Hooker (Superannuation) Limited Hooker Corporate (ACT) Limited Hooker Corporate (NSW) Limited Hooker Corporate (QLD) Limited Hooker Corporate (SA) Limited Hooker Corporate (TAS) Limited Hooker Corporate (VIC) Limited Hooker Corporate (WA) Limited Hooker Corporation Limited Igli Holdings Pty Ltd LJ Hooker (Singapore) Pty Ltd (incorporated in Singapore) LJ Hooker Financial Services Ltd LJ Hooker Limited (incorporated in Hong Kong) LJ Hooker Limited (incorporated in New Zealand) LJ Hooker Limited (incorporated in the United Kingdom) Logan Motorway Company Limited Meanderham Pty Ltd Nexis Proprietary Limited NR Reid Holdings Pty Limited P.F.C. Finance Pty Ltd Papandrea Pty Ltd Permanent Finance Corporation (Aust) Pty Ltd Permanent Holdings Pty Ltd Pine Trees Resort Pty Ltd Plant Location International (Australia) Pty Ltd Queensland Racing Finance Limited Queensland Treasury Holdings Pty Ltd Raxmont Pty Ltd SBS Occupational Superannuation Pty Ltd SBS Services Pty Ltd SBS Superannuation Pty Ltd SFS Super Pty Ltd SFSP Super Pty Ltd SIP Super Pty Ltd SIS Super Pty Ltd Southcoast Tyre Service Pty Ltd SPM Nominees Pty Ltd Suncorp Building Society Limited Suncorp Custodian Services Pty Ltd Suncorp Finance Limited Suncorp Finance Occupational Superannuation Pty Ltd Suncorp Finance Staff Superannuation Pty Ltd Suncorp Financial Services Pty Ltd Suncorp Investment Management Limited Suncorp Management Ltd Suncorp Property Management Limited Suncorp Staff Super Pty Ltd Suncorp Superannuation Pty Ltd Sunshine Motorway Company Limited The Gateway Bridge Company Limited Townsville International Hotel Pty Ltd Truffle Pty Ltd Turbot Street Investment Pty Ltd Weipa Development Pty Ltd PART 4-WESTERN AUSTRALIA GF Limited Grain Corporation of Western Australia Pty Ltd Lewara Pty Ltd Perfin Finance Limited Perpetual Finance Corporation Ltd Primary Industry Bank of Australia Limited R&I Investment Holdings Pty Ltd R&I Life Limited R&I Nominees Limited Snowyarn Pty Limited Trustees of Western Australia Limited Western Broadcasting Services Pty Ltd PART 5-SOUTH AUSTRALIA 91 King William Street (No. 1) Pty Limited 91 King William Street (No. 2) Pty Limited A.L.C. Proprietary Limited Airport Development Unit Trust Aleppo Pty. Ltd. Altake Pty. Ltd. Altav Pty. Ltd. Altheme Pty. Ltd. Altrans Carpark Pty. Ltd. Ambia Pty. Ltd. Aquamarine Mortgage Limited ARM Rental Finance Pty Ltd ARM Equipment Finance Pty. Limited Asset Risk Management Limited Austrust Limited Ayers Finniss Holdings Limited Ayers Finniss Limited Balhi Pty. Ltd. Bank of South Australia Limited Beachmont Pty. Ltd. Beacon Credit Corporation Limited Beneficial Finance Corporation Limited Beneficial Leasing Pty. Limited Beneficial Securities Limited Biddenham Pty. Ltd. Bloodstock Management International Pty. Ltd. Blufile Pty. Ltd Bondi Investments Pty. Limited Bouvet Pty Limited Brinim Limited Bulwark Pty. Ltd. Campbell Capital Investors Pty. Limited Campbell Capital Limited Campbell Capital Properties Pty. Limited Carcoar Pty. Ltd. Collins Street Finance Pty Ltd Collins Street Properties Pty. Limited Collinsville Stud Pty. Ltd. Cordington Pty. Ltd. D.P.I. Pty. Ltd Defic No. 1 Pty Limited Defic No. 2 Pty Limited Defic No. 3 Pty Limited Defic No. 4 Pty Limited Eloin Pty. Ltd Enterprise Securities Ltd Executor Trustee Australia Ltd Export Park Pty. Ltd. Festival City Broadcasters Limited Fortina Pty. Ltd. Gaimop Pty. Limited Gallian Pty. Ltd. Greenacres Proprietary Limited Gumflower Pty. Ltd Hudson & Wallace (Trading) Pty. Limited IBM Centre Trust Kabani Pty. Ltd. Kennedy Family Trust L.G. & S. Co. Proprietary Limited Leasefin Corporation Limited Leipa Pty. Ltd. Level 28 Pty Ltd Malary Pty. Ltd. Maywood Pty. Ltd. Merino Management Unit Trust Mindarie Keys Pty. Ltd. Miraloma Pty. Ltd. Mortgage Acceptance Nominees Limited Myadel Pty. Ltd. Ninety Seven King William Street No. 1 Pty. Ltd. Old Collinsville Pty. Ltd. Ollago Pty. Ltd. Pacific Rim Leisure Pty. Limited Pazadore Finance Pty. Ltd Pazadore Pty. Limited Pegasus Leasing Ltd. Porterstan Nominees Pty. Ltd. Roxby Downs Investment Trust Roxby Downs Site Trust SA Projects Limited SAAMC Equipment Rental Ltd SAAMC Finance Corporation Pty Ltd SBSA Asia Limited SBSA Broking Limited SBSA Leasing Pty Ltd SBSA Training Systems Pty. Ltd. SGIC Financial Services Pty Ltd SGIC Nominees Pty Ltd SGIC Pty Limited South Australian Finance Trust Limited South State Finance Pty. Ltd. Southern Group Insurance Corporation Ltd Southstate Corporate Holdings Limited Southstate Investments Limited Southstate Leasing Limited Southstate Properties Limited Springwood Pty. Ltd. Sturt Finance Pty. Ltd. Tacking Point Downs Pty. Limited The 1991 Investment Trust The Adelaide Commercial Property Trust (No. 1) The Finance Company of South Australia Limited The Myer Centre Unit Trust The Ollago Airport Development Settlement The Ollago No. 1 Settlement The Ollago No. 2 Settlement The Ollago Unit Trust The Swale Unit Trust The Tomlin Unit Trust The Village Resort Trust Village Resort Management Ltd Village Resort Vacations Ltd West Collinsville Proprietary Limited Western Acceptance Holdings Limited Westralian Finance Corporation Limited Woolsville Pty Ltd Zanzibar Holdings Limited Zanzibar Investments Pty Limited PART 6-TASMANIA Tasradio Pty Ltd PART 7-NORTHERN TERRITORY Darnor Pty Limited Darwin Oil Refinery Pty Ltd Gasgo Pty Limited Norgas Limited INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 No. 275 - SCHEDULE 2 SCHEDULE 2 Regulation 3 EXCLUDED stbs-1995-96 AND 1996-97 FINANCIAL YEARS PART 1-VICTORIA GFE Resources Ltd Holding Trust Opalwood Pty Ltd Securities Finance Corporation Ltd Southgate Control Ltd Southgate Hotel Management Pty Ltd Southgate Trust TAC Property Investments Pty Ltd Tricontinental Australia Ltd Tricontinental Corporation Ltd Tricontinental Holdings Ltd Twin Waters Resort Pty Ltd Utilities Insurance Company Pty Ltd PART 2-WESTERN AUSTRALIA GF Limited Perfin Finance Limited Perpetual Finance Corporation Ltd R&I Investment Holdings Pty Ltd R&I Life Limited R&I Nominees Limited Trustees of Western Australia Limited PART 3-SOUTH AUSTRALIA 91 King William Street (No. 1) Pty. Limited 91 King William Street (No. 2) Pty. Limited A.L.C. Proprietary Limited Airport Development Unit Trust Ambia Pty. Ltd. Austrust Limited Balhi Pty. Ltd. Bank of South Australia Limited Beacon Credit Corporation Limited Beneficial Finance Corporation Limited Beneficial Leasing Pty. Limited Biddenham Pty. Ltd. Bloodstock Management International Pty. Ltd. Blufile Pty Ltd Bondi Investments Pty. Limited Bouvet Pty Limited Brinim Limited Bulwark Pty. Ltd. Campbell Capital Investors Pty. Limited Campbell Capital Limited Carcoar Pty. Ltd. Collins Street Properties Pty. Limited Collinsville Stud Pty. Ltd. Cordington Pty. Ltd. Executor Trustee Australia Limited Export Park Pty. Ltd. Festival City Broadcasters Limited Greenacres Proprietary Limited Gumflower Pty Ltd IBM Centre Trust Kabani Pty. Ltd. L.G. & S. Co. Proprietary Limited Leipa Pty. Ltd. Mindarie Keys Pty. Ltd. Miraloma Pty. Ltd. Mortgage Acceptance Nominees Limited Ninety Seven King William Street No. 1 Pty. Ltd. Old Collinsville Pty. Ltd. Ollago Pty. Ltd. Pacific Rim Leisure Pty. Limited Pazadore Pty. Limited Pegasus Leasing Ltd. Porterstan Nominees Pty. Ltd. SA Projects Limited SBSA Asia Limited SBSA Leasing Pty Ltd SGIC Nominees Pty Ltd SGIC Pty Limited South State Finance Pty. Ltd. Southern Group Insurance Corporation Ltd Southstate Corporate Holdings Limited Southstate Investments Limited Southstate Leasing Limited Southstate Properties Limited Sturt Finance Pty. Ltd. The 1991 Investment Trust The Adelaide Commercial Property Trust (No. 1) The Myer Centre Unit Trust The Ollago Unit Trust West Collinsville Proprietary Limited Westralian Finance Corporation Limited PART 4-NORTHERN TERRITORY Darwin Oil Refinery Pty Ltd INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 No. 275 - NOTE 1 *1* Notified in the Commonwealth of Australia Gazette on 24 September 1997. - NOTES INCOME TAX (EXCLUDED STBS) REGULATIONS 1997 No. 275*1* - Dated 17 September 1997