Income Tax Assessment Amendment Regulations 2011 (No. 4)

An amendment to the Income Tax Assessment Regulations 1997 gives you additional time to comply with a certain aspect of the tax hedge record-keeping requirements relating to the tax allocation of gains and losses from hedging financial arrangements.

For a copy of the legislation and explanatory statement, refer to: Income Tax Assessment Amendment Regulations 2011 (No. 4) (80 of 2011) Explanatory Statement to the Income Tax Assessment Amendment Regulations 2011 (No. 4).

More information

For information about this extension of time to comply with certain taxation of financial arrangements hedging documentation requirements and when we will undertake compliance activities, refer to Taxation of Financial Arrangements (TOFA) hedging documentation requirements - extension of time to 30 June 2011.