Income Tax (Determinations) Amendment Regulations 2001

2001/234

Income Tax (Determinations) Amendment Regulations 2001


Note

These regulations are administered in the Inland Revenue Department.


Pursuant to sections 224 and 225 of the Tax Administration Act 1994, Her Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.

1 Title
2 Commencement
  • These regulations come into force on the 28th day after the date of their notification in the Gazette.

3 Interpretation
  • Regulation 2 of the principal regulations is amended by inserting in the definition of the term determination, after the expression section 90(1), the words or section 90AC(1).

4 Applications
  • (1) Regulation 3(1) of the principal regulations is amended by inserting, after the expression section 90, the words or sections 90AB to 90AE.

    (2) Regulation 3(5) of the principal regulations is amended by inserting, after the expression section 90, the words or sections 90AB to 90AE.

5 Determination of application
  • (1) Regulation 4(2) of the principal regulations is amended by inserting, after the expression section 90(1), the words or section 90AC(1).

    (2) Regulation 4(4) of the principal regulations is amended by inserting, after the expression section 90(1), the words or section 90AC(1).

6 Commissioner to prepare draft determination
  • (1) Regulation 5(1) of the principal regulations is amended by inserting, after the expression section 90(3), the words or section 90AB.

    (2) Regulation 5(1) of the principal regulations is further amended by inserting, after the expression section 90(1), the words or section 90AC(1).

7 Determinations without consultation
  • Regulation 6(c) of the principal regulations is amended by inserting, after the expression section 90(3), the words or section 90AB.

8 Payment of fees
  • (1) Regulation 12(1) of the principal regulations is amended by inserting, after the expression section 90(3), the words or section 90AB.

    (2) Regulation 12(2) of the principal regulations is amended by inserting, after the expression section 90(7), the words or section 90AD(1).

9 Schedule amended
  • (1) The heading of the Schedule of the principal regulations is amended by inserting, after the expression section 90(7), the words or section 90AD(1).

    (2) Item 2 in the Schedule of the principal regulations is amended by inserting, after the expression section 90(1), the words or section 90AC(1).

Marie Shroff,

Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on the 28th day after the date of their notification in the Gazette, amend the Income Tax (Determinations) Regulations 1987.

The amendments—


Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 13 September 2001.


  • 1 SR 1987/114