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INCOME TAX ASSESSMENT (1936 ACT) AMENDMENT (DEFENCE FORCE ELIGIBLE DUTY) REGULATIONS 2017 (F2017L00592) - SCHEDULE 1

   

Income Tax Assessment (1936 Act) Regulation 2015

1  Subsection 6(3) (table item 1, column 2, paragraph (a))

Omit "the Kingdom of".

2  Subsection 6(3) (table item 1, column 2, paragraph (b))

Omit "the State of".

3  Subsection 6(3) (table item 1, column 4)

Omit "1 July 2017".

4  Subsection 6(3) (cell at table item 2, column 2)

Repeal the cell, substitute:

The following areas:

(a) the land area and superjacent airspace of Afghanistan;

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

(i) Jordan;

(ii) the United Arab Emirates

5  Subsection 6(3) (table item 3, column 2)

Omit ", territorial waters, airspace".

6  Subsection 6(3) (table item 3, column 4)

Omit "1 July 2017".

7  Subsection 6(3) (table item 4, column 2, paragraph (e))

Omit "longitude 68°E", substitute "longitude 70°E".

8  Subsection 6(3) (table item 4, column 4)

Omit "1 July 2017".

9  Subsection 6(3) (table item 5, column 2, subparagraph (a)(xix))

Before "United", insert "the".

10  Subsection 6(3) (table item 5, column 4)

Omit "1 July 2017".

11  Subsection 6(3) (table item 6, column 2)

Omit ", territorial waters, airspace".

12  At the end of the instrument

Add:

25   Application of the Income Tax Assessment (1936 Act) Amendment (Defence Force Eligible Duty) Regulations 2017

             (1)  The amendment made by item 4 of Schedule 1 to the Income Tax Assessment (1936 Act) Amendment (Defence Force Eligible Duty) Regulations 2017 applies in relation to duty on or after 28 April 2016.

             (2)  The amendment made by item 7 of that Schedule applies in relation to duty on or after 14 November 2016.



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