LI 2022/38

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This legislative instrument is repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003

Income Tax Assessment Act 1997

Legislative Instrument

I, Andrew Leigh, Assistant Minister for Competition, Charities and Treasury, make the following declaration.

Part 1 - Preliminary

1 Name

This instrument is the Income Tax Assessment (Developing Country Relief Funds) Amendment (Update No. 1) Declaration 2022.

2 Commencement

(1) Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority

This instrument is made under the Income Tax Assessment Act 1997.

4 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1 - Amendments

Income Tax Assessment (Developing Country Relief Funds) Declaration 2021

1 Section 5 (after table item 10)

Insert:

2 Section 5 (after table item 1320)

Insert:

3 Section 5 (after table item 1780)

Insert:

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1 December 2022

Dr Andrew Leigh
Assistant Minister for Competition, Charities and Treasury
Parliamentary Secretary to the Treasurer

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Registration Number: F2022L01587

Registration Date: 8 December 2022

Related Explanatory Statements:

LI 2022/38 - Explanatory statement

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