Income Tax Amendment Regulations 1999 (No. 2) (Cth)

Income Tax Amendment Regulations 1999 (No. 2)

Statutory Rules 1999 No. 80

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations under theIncome Tax Assessment Act 1936.

Dated 12 May 1999.

WILLIAM DEANE

Governor-General

By His Excellency’s Command,

C. R. Kemp

Assistant Treasurer

Income Tax Amendment Regulations 1999 (No. 2)1

Statutory Rules 1999 No. 802

made under the

Income Tax Assessment Act 1936

   

Contents

Page

• •
• •

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1Name of regulations

 These regulations are the Income Tax Amendment Regulations 1999 (No. 2).

2Commencement

 These regulations commence on gazettal.

3Amendment of Income Tax Regulations 1936

Schedule 1 amends the Income Tax Regulations 1936.

Schedule 1Amendments

(regulation 3)

Do not delete: Schedule Part placeholder

[1]Regulation 51

substitute

51Commissioner may determine RBLs at higher amount

(1) The Commissioner may determine that, because of special circumstances, a person’s transitional lump sum RBL, or transitional pension RBL, is to be an amount that is higher than it would be under another provision of this Part.

• (2)

  In making a determination under subregulation (1), the Commissioner must have regard:

  • (a)

    to the special circumstances of the person; and

  • (b)

    to any other relevant matter that comes to the notice of the Commissioner.

[2]Part 5A, Division 3, heading

substitute

Division 3Registration procedure and review of decisions

[3]Regulation 53E

omit

 A person who,

insert

• (1)

  A person who,

[4]Paragraph 53E (b)

substitute

• (b)

  if the Commissioner grants an application for registration by a later date, by that date.

[5]Regulation 53E

insert

• (2)

  A person mentioned in subregulation (1) who wants to register by a later date (the applicant)must apply to the Commissioner in writing and must include with the application the reasons for needing a later registration date.

• (3)

  If the Commissioner refuses to allow registration at a later date, the Commissioner must give to the applicant a written notice setting out the reasons for the refusal.

[6]After regulation 53F

insert

53FAReview of decisions

(1) This regulation applies to a decision of the Commissioner under any of the following provisions:

• (a)

  subparagraph 47 (3) (c) (ii);

• (b)

  regulation 51;

• (c)

  regulation 53E.

• (2)

  A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.

• (3)

  During the 12 months from the commencement of this subregulation, the reference in subregulation (1) to subparagraph 47 (3) (c) (ii), regulation 51 and regulation 53E includes a reference to that subparagraph and those regulations as in force from 1 July 1994 until the commencement of this subregulation.

Notes

1. These regulations amend Statutory Rules 1936 No. 94, as amended by 1939 Nos. 6 and 42; 1940 Nos. 138 and 289; 1941 Nos. 120 and 327; 1942 Nos. 339 and 553; 1943 Nos. 80, 127 and 151; 1944 Nos. 90 and 124; 1945 Nos. 12, 85, 169 and 192; 1946 No. 135; 1947 Nos. 77 and 173; 1948 Nos. 115 and 162; 1949 Nos. 25 and 50; 1950 Nos. 63 and 101; 1951 Nos. 136 and 157; 1952 Nos. 89, 90 and 102; 1953 Nos. 55 and 88; 1954 Nos. 11, 99 and 112; 1955 No. 23; 1956 Nos. 34, 35 (repealed by 1956 No. 96) and 96; 1957 Nos. 39 and 74; 1958 Nos. 27 and 70; 1959 Nos. 25 and 81; 1960 Nos. 44 and 74; 1962 Nos. 15, 44 and 112; 1963 Nos. 53 and 92; 1964 Nos. 74, 121 and 134; 1965 Nos. 133 and 187; 1966 No. 156; 1967 Nos. 112 and 126; 1968 No. 1; 1969 No. 68; 1970 Nos. 43, 126, 168 and 213; 1971 Nos. 120 and 148; 1972 Nos. 48, 50 and 137; 1973 No. 266; 1974 Nos. 193, 226 and 267; 1975 Nos. 88, 89, 99, 101 and 213; 1976 Nos. 115, 188 and 212; 1977 Nos. 77, 107 and 248; 1978 Nos. 85 and 193; 1979 Nos. 126 and 239; 1980 Nos. 86, 137 and 149; 1981 Nos. 116 and 360; 1982 Nos. 115, 128, 267 and 280; 1983 Nos. 79, 87, 111, 213 and 319; 1984 Nos. 172, 286, 408 and 416; 1985 Nos. 21, 148, 274 and 278; 1986 No. 325; Acts Nos. 28, 49 and 112, 1986; Statutory Rules 1987 Nos. 92 and 120; 1988 Nos. 196, 208, 262, 381, 382, 383 and 384; Act No. 97, 1988; Statutory Rules 1989 Nos. 67, 80, 115 (as amended by 1989 No. 358), 123, 124, 141, 250 and 358; 1990 Nos. 19, 126, 151, 152, 192, 347, 390, 398 and 468; 1991 Nos. 20, 121, 156, 158, 240, 300, 301, 390 and 391; 1992 Nos. 38, 129, 216, 313 and 449; 1993 Nos. 15, 46, 47, 65, 91, 159, 202, 216, 275, 288 and 370; 1994 Nos. 95, 96, 127, 174, 195, 219, 399, 412, 460, 461 and 462; 1995 Nos. 58, 107, 139, 152, 153, 194, 316, 356, 381, 382, 383 and 447; Act No. 30, 1995; Statutory Rules 1996 Nos. 38, 56, 114, 124, 133, 150, 185, 274, 320, 345 and 346; 1997 Nos. 68, 141, 148, 169, 176, 191, 196, 197, 270, 338, 368 and 416; 1998 Nos. 14, 92, 129, 163, 313 and 348; 1999 No. 79.

2. Made by the Governor-General on 12 May 1999, and notified in the Commonwealth of Australia Gazette