Regulation 1
Citation and commencement
These Regulations are the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2026.
Regulation 6 is deemed to have come into operation on 31 December 2021.
Regulations 2, 3(f) and 5(d) are deemed to have come into operation on 15 February 2023.
Regulations 3(a) to (e), (g) and (h), 4 and 5(a), (b), (c) and (e) are deemed to have come into operation on 1 January 2024.
Subregulation 1
These Regulations are the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2026.
Subregulation 2
Regulation 6 is deemed to have come into operation on 31 December 2021.
Subregulation 3
Regulations 2, 3(f) and 5(d) are deemed to have come into operation on 15 February 2023.
Subregulation 4
Regulations 3(a) to (e), (g) and (h), 4 and 5(a), (b), (c) and (e) are deemed to have come into operation on 1 January 2024.