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29 Jun 06 Income tax regs - longer period for Commissioner to amend

Income Tax Amendment Regulations 2006 (No 2) was made by the Governor-General on 22 June 2006 and registered on the Federal Register of Legislative Instruments on 26 June 2006. The purpose of the Regulations is to amend the Income Tax Regulations 1936 which implement the Government's response to Recommendation 28 of the report of the Review of Aspects of Income Tax Self Assessment, namely that high risk categories of tax payers be excluded for the two-year amendment period for individuals and very small business by regulation.

For a copy of Income Tax Amendment Regulations 2006 (No 2), go here

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