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16 Feb 11 Consequential amendments relating to abolition of FIF rules

Income Tax Amendment Regulations 2011 (No 2) was made on 9 February 2011 and registered on the Federal Register of Legislative Instruments on 14 February 2011 as Select Legislative Instrument 2011 No 4. Income Tax Assessment Amendment Regulations 2011 (No 1) was made on 9 February 2011 and registered on the Federal Register of Legislative Instruments on 14 February 2011 as Select Legislative Instrument 2011 No 5.

The purpose of the amendments to the Income Tax Regulations 1936 and to the Income Tax Assessment Regulations 1997 is to give effect to consequential amendments that are necessary to ensure that the taxation law operates as intended following the repeal of the foreign investment fund (FIF) and deemed present entitlement rules. The amendments will repeal or amend provisions which relate to the FIF rules.

For a copy of the Explanatory Statement for both amending regulations, click on the Explanatory Statement tab.

 


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