Regulation 1
Citation and commencement
of Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026
These Rules are the Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026.
Rule 2 is deemed to have come into operation on 29 October 2017.
Rule 3 is deemed to have come into operation on 10 March 2025.
Rule 4 comes into operation on 24 June 2026.
Subregulation 1
These Rules are the Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026.
Subregulation 2
Rule 2 is deemed to have come into operation on 29 October 2017.
Subregulation 3
Rule 3 is deemed to have come into operation on 10 March 2025.
Subregulation 4
Rule 4 comes into operation on 24 June 2026.