LI 2023/34

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This legislative instrument is repealed by section 48A of the Legislation Act 2003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 2023.

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Note: This table relates only to the provisions of this instrument as originally made.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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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 860)

Insert:

2 Section 5 (after table item 1080)

Insert:

3 Section 5 (after table item 1330)

Insert:

3 Section 5 (after table item 1600)

Insert:

3 Section 5 (after table item 1830)

Insert:

3 Section 5 (after table item 1860)

Insert:

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20 November 2023

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

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Registration Number: F2023L01527

Registration Date: 20 November 2023

Related Explanatory Statements:

LI 2023/34 - Explanatory statement

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