Income Tax Amendment Regulations 2000 (No. 1)

(39 of 2000)

29 March 2000

Made under Income Tax Assessment Act 1936

1   Name of Regulations

These Regulations are the Income Tax Amendment Regulations 2000 (No. 1).

2   Commencement

These Regulations commence on gazettal.

3   Amendment of Income Tax Regulations 1936

Schedule 1 amends the Income Tax Regulations 1936.

Schedule 1   Amendment

[1]   After regulation 7

insert

7A Declaration of eligible duty

For subsection 23AD (2) of the Act, each of the following is eligible duty:

(a) duty with the International Force East Timor (INTERFET) in East Timor after 15 September 1999;

(b) duty with INTERFET in the territorial sea of Indonesia adjacent to East Timor after 15 September 1999.