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16 Mar 11 Regulations remove references to Royal Commissions

Taxation Legislation Amendment Regulations 2011 (No 1) was made on 10 March 2011 and registered on the Federal Register of Legislative Instruments on 15 March 2011 as Select Legislative Instrument 2011 No 36.

These Regulations amend the Taxation Administration Regulations 1976 and the Income Tax Regulations 1936 to remove redundant provisions regarding the references to Royal Commissions prescribed as part of the definition of "eligible Royal Commission" in s 2(1) of the Taxation Administration Act 1953 that was repealed through consequential amendments and oaths and declarations, which are no longer required as a result of the new secrecy provisions.

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

 


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