A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No. 1)

A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No. 1 ) 1 Select Legislative Instrument 201 1 No. 108 I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Goods and Services Tax) Act 1999 . Dated 16 June 2011 QUENTIN BRYCE Governor-General By Her Excellency’s Command BILL SHORTEN Assistant Treasurer 1 Name of Regulations These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2011 (No. 1) . 2 Commencement These Regulations commence on the day after they are registered. 3 Amendment of A New Tax System (Goods and Services Tax) Regulations 1999 Schedule 1 amends the A New Tax System (Goods and Services Tax) Regulations 1999 . Schedule 1 Amendments (regulation 3) [ 1 ] Subregulation 40-5.09 (3), table, item 10 substitute 10 Securities, including: ( a ) a debenture described in paragraph (a), (b), (c), (e) or (f) of the definition of debenture in section 9 of the Corporations Act 2001 ; and ( b ) a document issued by an individual that would be a debenture if it were issued by a body corporate; and ( c ) a scheme described in paragraph (e), (i) or (m) of the definition of managed investment scheme in section 9 of the Corporations Act 2001 ; and ( d ) the capital of a partnership or trust [ 2 ] Dictionary, definition of Australian ADI omit Corporations Law . insert Corporations Act 2001 . [ 3 ] Dictionary, definition of externally-administered body corporate omit in the Corporations Law . insert by section 9 of the Corporations Act 2001 . [ 4 ] Dictionary, definition of securities omit Corporations Law . insert Corporations Act 2001 . Note 1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://w ww.frli.gov.au .