Income Tax Assessment (1936 Act) Regulation 2015

S 6(3) amended by FRLI No F2021L00970, s 4 and Sch 1 item 2, by inserting table item 5AA, effective 10 July 2021.

S 6(3) amended by FRLI No F2021L00970, s 4 and Sch 1 item 1, by substituting para (b) of table item 2, column 2, effective 10 July 2021 and applicable in relation to duty on or after 1 December 2020. Para (b) in table item 2, column 2 formerly read:

(b) the land area, territorial waters, airspace and superjacent airspace of the following countries:

(i) Jordan;

(ii) the United Arab Emirates

S 6(3) amended by FRLI No F2020L01610, s 4 and Sch 1 item 17, by repealing para (a)(i), (iii), (iv), (v), (vii), (viii), (ix), (xiii), (xiv) and (xv) in table item 5, column 2, effective 15 December 2020. Para (a)(i), (iii), (iv), (v), (vii), (viii), (ix), (xiii), (xiv) and (xv) in table item 5, column 2 formerly read:

(i) Albania;

(iii) Bosnia and Herzegovina;

(iv) Bulgaria;

(v) Croatia;

(vii) Czech Republic;

(viii) Estonia;

(ix) Hungary;

(xiii) Montenegro;

(xiv) Poland;

(a)(xv)

S 6(3) amended by FRLI No F2020L00943, s 4 and Sch 1 item 1, by inserting table item 5B, effective 24 July 2020.

S 6(3) amended by FRLI No F2019L01041, s 4 and Sch 1 item 1, by inserting table item 5A, effective 10 August 2019.

S 6(3) amended by FRLI No F2017L00592, s 4 and Sch 1 items 1 - 3, 5, 6 and 8 - 11, by omitting " the Kingdom of " before " Bahrain; " from para (a) and " the State of " before " Qatar; " from para (b) of table item 1, column 2, " 1 July 2017 " from table item 1, column 4, " territorial waters, airspace " after " The land area " from table item 3, column 2, " 1 July 2017 " from table item 3, column 4 and table item 4, column 4, inserting " the " in para (a)(xix) of table item 5, column 2, omitting " 1 July 2017 " from table item 5, column 4 and " territorial waters, airspace " after " The land area " from table item 6, column 2, effective 24 May 2017.

S 6(3) amended by FRLI No F2017L00592, s 4 and Sch 1 item 7, by substituting " longitude 70 ° E " for " longitude 68 ° E " in para (e) of table item 4, column 2, applicable in relation to duty on or after 14 November 2016.

S 6(3) amended by FRLI No F2017L00592, s 4 and Sch 1 item 4, by substituting the cell at table item 2, column 2, applicable in relation to duty on or after 28 April 2016. The cell at table item 2, column 2 formerly read:

The land area, territorial waters, airspace and superjacent airspace of the Hashemite Kingdom of Jordan

S 6(3) amended by FRLI No F2016L00710, s 4 and Sch 3 items 1 - 4, by substituting " 1 July 2017 " for " 1 July 2016 " in table items 1 and 3, column 4, substituting table items 4 and 5 and " 1 January 2017 " for " 1 January 2016 " in table item 6, column 4, effective 10 May 2016. Table items 4 and 5 formerly read:

4	Australian Defence Force on Operation Manitou	The sea (including adjacent ports and the area within a 10 kilometres radius of such ports) and superjacent airspace of:	30 June 2014	1 July 2016
		(a)	the Arabian Sea north of latitude 11 ° 00 ' 00 " S and west of longitude 68 ° 00 ' 00 " E; and
		(b)	the Gulf of Aden; and
		(c)	the Gulf of Oman; and
		(d)	the Persian Gulf; and
		(e)	the Red Sea; and
		(f)	the Strait of Hormuz
5	Australian Defence Force on Operation Okra	The following areas:	8 August 2014	1 July 2016
		(a)	the land area, territorial waters, airspace and superjacent airspace of the following countries:
			(i)	Albania;
			(ii)	Bosnia and Herzegovina;
			(iii)	Bulgaria;
			(iv)	Croatia;
			(v)	Cyprus;
			(vi)	Czech Republic;
			(vii)	Estonia;
			(viii)	Hungary;
			(ix)	Iraq;
			(x)	Kuwait;
			(xi)	Montenegro;
			(xii)	Poland;
			(xiii)	Romania
			(xiv)	the Hashemite Kingdom of Jordan;
			(xv)	the Kingdom of Bahrain;
			(xvi)	the State of Qatar;
			(xvii)	the United Arab Emirates;
		(b)	the waters and superjacent airspace of the Persian Gulf