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Tax and Superannuation Laws Amendment (2014 Measures No. 3) Regulation 2014 was made on 13 November 2014 and registered on the Federal Register of Legislative Instruments on 17 November 2014 as Select Legislative Instrument No 176, 2014.

This regulation amends the Income Tax Regulations 1936 and the Tax Administration Regulations 1976 to facilitate information sharing between Commonwealth agencies in the course of certain tax investigations and provide an income tax exemption for Australian Defence Force (ADF) personnel undertaking warlike service in Iraq as part of Operation OKRA.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.

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