Regulation 1

Citation and commencement

Subsidiary LegislationIn forceProvision 1 of 16

These Regulations are the Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026.

(2)

Part 2 is deemed to have come into operation on 15 February 2023.

(3)

Part 3 is deemed to have come into operation on 1 January 2024.

(4)

Part 4 comes into operation on 2 April 2026.

(5)

Part 5 is deemed to have come into operation on 31 December 2021.

Subregulation 1

These Regulations are the Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026.

Part 2 is deemed to have come into operation on 15 February 2023.

Part 3 is deemed to have come into operation on 1 January 2024.

Part 4 comes into operation on 2 April 2026.

Part 5 is deemed to have come into operation on 31 December 2021.

Citation and commencement

Subsidiary LegislationIn forceProvision 1 of 16

These Regulations are the Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026.

(2)

Part 2 is deemed to have come into operation on 15 February 2023.

(3)

Part 3 is deemed to have come into operation on 1 January 2024.

(4)

Part 4 comes into operation on 2 April 2026.

(5)

Part 5 is deemed to have come into operation on 31 December 2021.

These Regulations are the Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026.

Part 2 is deemed to have come into operation on 15 February 2023.

Part 3 is deemed to have come into operation on 1 January 2024.

Part 4 comes into operation on 2 April 2026.

Part 5 is deemed to have come into operation on 31 December 2021.