Taxation Administration Amendment Regulations 2008 (No. 2) (142 of 2008)

Schedule 1   Amendment

[1]   Part 5, after Division 6

insert

Division 7 Withholding - distributions of managed investment trust income

44E Information exchange countries

(1) For subsection 12-385 (4) of Schedule 1 to the Act, the countries mentioned in the table in subregulation (2) are specified as information exchange countries.

(2) A reference to a country in the table is a reference to the country to the extent to which it is described in an agreement mentioned in:

(a) the definition of agreement in subsection 3 (1) of the International Tax Agreements Act 1953; or

(b) the definition of international agreement in subsection 23 (4) of the International Tax Agreements Act 1953.