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Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005
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Table Of Contents
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005
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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16 Jul 2020   
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  • 01 Jul 2021
    Amended by
    S 487/2021
  • 16 Jul 2020
    Amended by
    S 556/2020
  • 01 Jan 2019
    Amended by
    S 110/2019
  • 01 Jun 2017
    Amended by
    S 110/2019
  • 01 Jun 2017
    Amended by
    S 772/2017
  • 11 Apr 2016
    Amended by
    S 772/2017
  • 01 Apr 2016
    Amended by
    S 772/2017
  • 29 May 2015
    Amended by
    S 772/2017
  • 01 Apr 2015
    Amended by
    S 772/2017
  • 27 Nov 2014
    Amended by
    S 212/2016
  • 01 Jan 2014
    Amended by
    S 212/2016
  • 28 Jun 2013
    Amended by
    S 212/2016
  • 01 Apr 2013
    Amended by
    S 212/2016
  • 29 Nov 2011
    Amended by
    S 638/2011
  • 01 Jan 2011
    Amended by
    S 212/2016
  • 01 Jan 2011
    Amended by
    S 638/2011
  • 31 Dec 2010
    Amended by
    S 835/2010
  • 07 Jul 2010
    Amended by
    S 772/2017
  • 07 Jul 2010
    Amended by
    S 212/2016
  • 03 Feb 2010
    Amended by
    S 54/2010
  • 01 May 2009
    Amended by
    S 835/2010
  • 01 Apr 2009
    Amended by
    S 212/2016
  • 01 Apr 2009
    Amended by
    S 835/2010
  • 27 Feb 2009
    Amended by
    S 835/2010
  • 22 Jan 2009
    Amended by
    S 835/2010
  • 01 Jan 2009
    Amended by
    S 835/2010
  • 01 Jan 2009
    Amended by
    S 54/2010
  • 17 Nov 2008
    Amended by
    S 586/2008
  • 01 Apr 2008
    Amended by
    S 835/2010
  • 01 Apr 2008
    Amended by
    S 54/2010
  • 16 Feb 2008
    Amended by
    S 772/2017
  • 16 Feb 2008
    Amended by
    S 54/2010
  • 01 Sep 2007
    Amended by
    S 212/2016
  • 01 Sep 2007
    Amended by
    S 835/2010
  • 01 Sep 2007
    Amended by
    S 54/2010
  • 15 Feb 2007
    Amended by
    S 54/2010
  • 15 Feb 2007
    Amended by
    S 586/2008
  • 01 Nov 2006
    Amended by
    S 586/2008
  • 11 May 2006
    Amended by
    S 260/2006
  • 17 Feb 2006
    Amended by
    S 212/2016
  • 17 Feb 2006
    Amended by
    S 586/2008
  • 30 Jan 2006
    Amended by
    S 260/2006
  • 18 Feb 2005
    Amended by
    S 260/2006
  • 01 Jan 2004
    Amended by
    S 212/2016
  • 01 Jan 2004
    Amended by
    S 835/2010
  • 01 Jan 2004
    SL 735/2005
  •  
     
Table of Contents
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005
Enacting Formula
 
1 Citation and commencement
 
2 Definitions
 
2A Application
 
3 Financial sector incentive company
 
4 10% tax payable on qualifying income of financial sector incentive (standard tier) company derived before 1st January 2011
 
4A 12% tax payable on qualifying income of financial sector incentive (standard tier) company derived on or after 1st January 2011
 
4B 12% tax payable on qualifying income of financial sector incentive (trustee companies) company derived on or after 1 April 2016
 
5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company
 
6 10% tax payable on qualifying income of financial sector incentive (fund management) company
 
7 Computation of income of financial sector incentive (standard tier) company derived before 1st January 2011 and of financial sector incentive (fund management) company from managing funds of certain foreign investors and approved companies
 
7A Computation of income of financial sector incentive (standard tier) company derived on or after 1st January 2011 from managing funds of certain foreign investors and approved companies
 
8 5% tax payable on qualifying income of financial sector incentive company
 
9 Determination of income chargeable with tax
 
9A Deduction, etc., where activity subject to 2 concessionary tax rates
 
10 Determination of qualifying base percentage
 
11 Financial sector incentive company to maintain records
 
12 Revocation and deeming of approvals
FIRST SCHEDULE List of Activities SECOND SCHEDULE Repealed THIRD SCHEDULE Prescribed Processing Services FOURTH SCHEDULE FIFTH SCHEDULE
Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005
Status:
Not current version (version history — see timeline)
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  • Document
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  • 01 Jan 2004
    SL 735/2005
  • 01 Jan 2004
    Amended by
    S 835/2010
  • 01 Jan 2004
    Amended by
    S 212/2016
  • 18 Feb 2005
    Amended by
    S 260/2006
  • 30 Jan 2006
    Amended by
    S 260/2006
  • 17 Feb 2006
    Amended by
    S 586/2008
  • 17 Feb 2006
    Amended by
    S 212/2016
  • 11 May 2006
    Amended by
    S 260/2006
  • 01 Nov 2006
    Amended by
    S 586/2008
  • 15 Feb 2007
    Amended by
    S 586/2008
  • 15 Feb 2007
    Amended by
    S 54/2010
  • 01 Sep 2007
    Amended by
    S 54/2010
  • 01 Sep 2007
    Amended by
    S 835/2010
  • 01 Sep 2007
    Amended by
    S 212/2016
  • 16 Feb 2008
    Amended by
    S 54/2010
  • 16 Feb 2008
    Amended by
    S 772/2017
  • 01 Apr 2008
    Amended by
    S 54/2010
  • 01 Apr 2008
    Amended by
    S 835/2010
  • 17 Nov 2008
    Amended by
    S 586/2008
  • 01 Jan 2009
    Amended by
    S 54/2010
  • 01 Jan 2009
    Amended by
    S 835/2010
  • 22 Jan 2009
    Amended by
    S 835/2010
  • 27 Feb 2009
    Amended by
    S 835/2010
  • 01 Apr 2009
    Amended by
    S 835/2010
  • 01 Apr 2009
    Amended by
    S 212/2016
  • 01 May 2009
    Amended by
    S 835/2010
  • 03 Feb 2010
    Amended by
    S 54/2010
  • 07 Jul 2010
    Amended by
    S 212/2016
  • 07 Jul 2010
    Amended by
    S 772/2017
  • 31 Dec 2010
    Amended by
    S 835/2010
  • 01 Jan 2011
    Amended by
    S 638/2011
  • 01 Jan 2011
    Amended by
    S 212/2016
  • 29 Nov 2011
    Amended by
    S 638/2011
  • 01 Apr 2013
    Amended by
    S 212/2016
  • 28 Jun 2013
    Amended by
    S 212/2016
  • 01 Jan 2014
    Amended by
    S 212/2016
  • 27 Nov 2014
    Amended by
    S 212/2016
  • 01 Apr 2015
    Amended by
    S 772/2017
  • 29 May 2015
    Amended by
    S 772/2017
  • 01 Apr 2016
    Amended by
    S 772/2017
  • 11 Apr 2016
    Amended by
    S 772/2017
  • 01 Jun 2017
    Amended by
    S 772/2017
  • 01 Jun 2017
    Amended by
    S 110/2019
  • 01 Jan 2019
    Amended by
    S 110/2019
  • 16 Jul 2020
    Amended by
    S 556/2020
  • 01 Jul 2021
    Amended by
    S 487/2021
  •  
1 Jan 2004
18 Feb 2005
30 Jan 2006
17 Feb 2006
11 May 2006
1 Nov 2006
15 Feb 2007
1 Sep 2007
16 Feb 2008
1 Apr 2008
17 Nov 2008
1 Jan 2009
22 Jan 2009
27 Feb 2009
1 Apr 2009
1 May 2009
3 Feb 2010
7 Jul 2010
31 Dec 2010
1 Jan 2011
29 Nov 2011
1 Apr 2013
28 Jun 2013
1 Jan 2014
27 Nov 2014
1 Apr 2015
29 May 2015
1 Apr 2016
11 Apr 2016
1 Jun 2017
1 Jan 2019
16 Jul 2020
1 Jul 2021
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