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A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 6)

Legislation · Commonwealth · 2000
A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 6) 1 Statutory Rules 2000 No. 363 2 I, WILLIAM PATRICK DEANE, 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 13 December 2000 WILLIAM DEANE Governor-General By His Excellency’s Command C. R. KEMP Assistant Treasurer 1 Name of Regulations These Regulations are the A New Tax System (Goods and Services Tax) Amendment Regulations 2000 (No. 6) . 2 Commencement These Regulations commence on gazettal. 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 Amendment (regulation 3) [1] Subregulation 40-5.09 (3), table, item 10 substitute 10 Securities, including: (a) a debenture described in paragraph (a), (b), (c), (d), (e) or (f) of the definition of debenture in section 9 of the Corporations Law; and (b) a document issued by an individual that would be debenture if it were issued by a body corporate; and (c) a scheme described in paragraph (e), (i), (k) or (m) of the definition of managed investment scheme in section 9 of the Corporations Law; and (d) the capital of a partnership or trust Notes 1. These Regulations amend Statutory Rules 1999 No. 245, as amended by 2000 Nos. 49, 77, 89, 110 and 268. 2. Notified in the Commonwealth of Australia Gazette on 20 December 2000.