Commonwealth Numbered Regulations - Explanatory Statements

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TAXATION ADMINISTRATION REGULATIONS (AMENDMENT) 1996 NO. 347

STATUTORY RULES 1996 No. 347

Issued by the authority of the Assistant Treasurer

Taxation Administration Act 1953

Taxation Administration Regulations (Amendment)

Section 18 of the Taxation Administration Act 1953 provides that the Governor-General may make regulations prescribing matters required to give effect to the Act.

The purpose of these regulations is to amend the Taxation Administration Regulations to prescribe the Royal Commission into the City of Wanneroo as an eligible Royal Commission for the purposes of section 3E of the Act.

The regulations will commence on Gazettal.

Details of Taxation Administration Regulations Amendment

Amendment

Subregulation 1.1 provides that the Taxation Administration Regulations are amened as set out in these amending regulations.

Subregulation 2.2 omits regulation 2AA, which prescribed the Royal Commission into the NSW Police Service as an "eligible Royal Commission", and substitutes a new regulation 2AA. The new regulation prescribes both the Royal Commission into the NSW Police Service and the Royal Commission into the City of Wanneroo as an "eligible Royal Commission" for the purposes of section 2 of the Act.