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Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017
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Table Of Contents
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017
Status:
 
Not current version
(version history — see timeline)
Please check the legislation timeline to ensure that you are viewing the correct legislation version. See also FAQ B3.
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find current version as at
01 Jul 2021   
  •  
     
  • 06 Dec 2022
    Amended by
    S 939/2022
  • 31 Dec 2021
    Amended by
    S 939/2022
  • 01 Jul 2021
    Amended by
    S 488/2021
  • 16 Jul 2020
    Amended by
    S 557/2020
  • 01 Jan 2019
    Amended by
    S 111/2019
  • 01 Jun 2017
    Amended by
    S 111/2019
  • 01 Jun 2017
    SL 239/2017
  •  
     
Table of Contents
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017
Enacting Formula
 
1 Citation and commencement
 
2 Definitions
 
3 Application
 
4 Financial sector incentive companies
 
5 13.5% tax payable on qualifying income of financial sector incentive (standard tier) company
 
5A 12% tax payable on qualifying income of financial sector incentive (trustee companies) company
 
6 10% tax payable on qualifying income of financial sector incentive (headquarter services) company
 
7 10% tax payable on qualifying income of financial sector incentive (fund management) company
 
8 5% tax payable on qualifying income of financial sector incentive company
 
9 Determination of income chargeable with tax
 
10 Deduction, etc., where activity subject to 2 concessionary tax rates
 
11 Financial sector incentive company to maintain records
FIRST SCHEDULE Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate SECOND SCHEDULE Prescribed processing services THIRD SCHEDULE Repealed
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017
Status:
Not current version (version history — see timeline)
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    • View Current Version
    • Amendments RSS Feed
  • Document
  • Provision
  • 01 Jun 2017
    SL 239/2017
  • 01 Jun 2017
    Amended by
    S 111/2019
  • 01 Jan 2019
    Amended by
    S 111/2019
  • 16 Jul 2020
    Amended by
    S 557/2020
  • 01 Jul 2021
    Amended by
    S 488/2021
  • 31 Dec 2021
    Amended by
    S 939/2022
  • 06 Dec 2022
    Amended by
    S 939/2022
  •  
1 Jun 2017
1 Jan 2019
16 Jul 2020
1 Jul 2021
31 Dec 2021
6 Dec 2022
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