Commonwealth Numbered Regulations

INCOME TAX AMENDMENT REGULATIONS 2009 (NO. 1) (SLI NO 30 OF 2009) - SCHEDULE 1

(regulation 3)

[1]           Subregulation 56 (1)

substitute

         (1)   A person who at any time during a financial year is an investment body that accepted any investments mentioned in section 202D of the Act must give to the Commissioner a written report relating to those investments in the following form:

                (a)    for a report in respect of a financial year beginning on or before 1 July 2008 -- a form approved by the Commissioner;

               (b)    for a report in respect of a financial year beginning on or after 1 July 2009 -- the approved form.

Note    For the meaning of approved form , see subsection 6 (1) of the Act and section 388-50 of Schedule 1 to the Taxation Administration Act 1953.