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In forceAs enacted
Contents

Part 1 · Preliminary

1. Citation and commencement

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These Regulations are the Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2026.

(2)

Part 2 is deemed to have come into operation on 19 February 2019. (3) Part 3 is deemed to have come into operation on 19 February 2022.

Subregulation 1

These Regulations are the Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2026.

Subregulation 2

Part 2 is deemed to have come into operation on 19 February 2019.

Subregulation 3

Part 3 is deemed to have come into operation on 19 February 2022.

Report

Part 2

Amendments Commencing 19 February 2019

Part 3

Amendments Commencing 19 February 2022