Income Tax Amendment Regulations 2002 (No. 7) (Cth)

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Income Tax Amendment Regulations 2002 (No. 7)1

Statutory Rules 2002 No. 3022

I, PETER JOHN HOLLINGWORTH, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income Tax Assessment Act 1936.

Dated 27 November 2002

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

HELEN COONAN

Minister for Revenue and Assistant Treasurer

1Name of Regulations

These Regulations are the Income Tax Amendment Regulations 2002 (No. 7).

2Commencement

These Regulations commence on gazettal.

3Amendment of Income Tax Regulations 1936

Schedule 1 amends the Income Tax Regulations 1936.

Schedule 1Amendments

(regulation 3)

  

[1]Subregulation 19 (1)

omit

furnish to the Commissioner

insert

give to the Commissioner, at an address mentioned in subregulation (3),

[2]Subregulations 19 (1) and (2), at the foot

insert

Penalty: 5 penalty units.

[3]Subregulation 19 (3)

omit everything before paragraph (a), insert

  1. (3)

    For subregulation (1), the addresses are:

[4]After subregulation 19 (3)

insert

  1. (4)

    An offence under subregulation (1) or (2) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

[5]Subregulation 99 (1), at the foot

insert

Penalty: 5 penalty units.

[6]After subregulation 99 (1)

insert

  1. (1A)

    An offence under subregulation (1) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

[7]Subregulation 99A (1)

omit

An ETP pre-payment statement must set out

insert

The payer must set out in an ETP pre-payment statement

[8]Subregulation 99A (1), at the foot

insert

Penalty: 5 penalty units.

[9]After subregulation 99A (1)

insert

  1. (1A)

    An offence under subregulation (1) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

[10]Subregulation 99B (1)

omit

The ETP pre-payment statement given under regulation 99 must also include

insert

The payer must also include in the ETP pre-payment statement given under regulation 99

[11]Subregulation 99B (1), at the foot

insert

Penalty: 5 penalty units.

[12]After subregulation 99B (1)

insert

  1. (1A)

    An offence under subregulation (1) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

[13]Subregulation 99C (1)

omit

Subject to subregulation (2), a

insert

A

[14]Subregulation 99C (1), at the foot

insert

Penalty: 5 penalty units.

[15]After subregulation 99C (1)

insert

  1. (1A)

    An offence under subregulation (1) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

[16]Subregulation 99C (2)

substitute

  1. (2)

    It is a defence to a prosecution under subregulation (1) that to comply with subregulation (1) would result in a breach by the payer of:

    1. (a)

      a law of the Commonwealth, a State or a Territory; or

    2. (b)

      the terms of any agreement between the payer and the taxpayer.

Note 1 For paragraph 99C (2) (a), the following are examples of Commonwealth laws:

(a) Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936;

(b) Part 4 of the Retirement Savings Accounts Regulations 1997;

(c) Part 6 of the Superannuation Industry (Supervision) Regulations 1924.

Note 2 A defendant bears an evidential burden for the matters mentioned in subregulation (2) (see section 13.3 of the Criminal Code).

[17]Subregulation 99D (1), at the foot

insert

Penalty: 5 penalty units.

[18]Subregulation 99D (2)

substitute

  1. (2)

    It is a defence to a prosecution under subregulation (1) for a failure to set out an amount that the amount was nil.

Note A defendant bears an evidential burden for the matter mentioned in subregulation (2) (see section 13.3 of the Criminal Code).

  1. (3)

    An offence under subregulation (1) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

[19]Regulation 99H

substitute

99HETP roll-over statement to be given to taxpayer

  1. (1)

    The payer must give to the taxpayer or an agent of the taxpayer a copy of the ETP roll-over statement within 30 days after the roll-over.

Penalty: 5 penalty units.

  1. (2)

    An offence under subregulation (1) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

  1. (3)

    It is a defence to a prosecution under subregulation (1) that paragraph 99 (2) (a) or (b) applies to the payer.

Note A defendant bears an evidential burden for the matter mentioned in subregulation (3) (see section 13.3 of the Criminal Code).

[20]Subregulations 99I (1) and (2), at the foot

insert

Penalty: 5 penalty units.

[21]After subregulation 99I (2)

insert

  1. (3)

    An offence under subregulation (1) or (2) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

[22]Regulation 99L

substitute

99LWho has authority to sign forms

  1. (1)

    This regulation applies if:

    1. (a)

      a payer is required by this Subdivision to give a form to a person; and

    2. (b)

      the form is issued to the person.

  2. (2)

    The payer may authorise a person in writing, in accordance with subregulation (4), to issue the form.

  3. (3)

    The payer commits an offence if the form is not signed and dated on the day when it is issued to the person.

Penalty: 5 penalty units.

  1. (4)

    An offence under subregulation (3) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

  1. (5)

    For subregulation (2), an authorisation must:

    1. (a)

      state the date when the authorisation starts; and

    2. (b)

      be kept for 5 years from the date when the authorisation ceases to have effect.

  2. (6)

    If the name of the authorised person appears on the form, the form is taken to be signed by the payer unless it is proved that the form was issued without authority.

[23]Regulation 100B

omit

99C, 99D, 99H or 99I, or subregulation 99 (1), 99A (1), 99B (1), 99K (1), 99L (1) or 99L (3),

insert

99C or 99D, or subregulation 99 (1), 99A (1), 99B (1), 99H (1), 99I (1), 99I (2) or 99L (1),

[24]Regulation 100C

omit

An

insert

  1. (1)

    A

[25]Regulation 100C

insert

  1. (2)

    For paragraph (1) (b), the penalty for the contravention is 1 penalty unit.

[26]Regulation 100F

omit

[27]Subregulation 163 (2), at the foot

insert

Penalty: 5 penalty units.

[28]After subregulation 163 (2)

insert

  1. (3)

    An offence under subregulation (2) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

[29]Subregulation 164 (1), at the foot

insert

Penalty: 5 penalty units.

[30]After subregulation 164 (1)

insert

  1. (1A)

    An offence under subregulation (1) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

[31]Subregulation 168 (2)

omit

matter; and the person shall comply with the notice accordingly.

insert

matter.

Penalty: 5 penalty units.

[32]After subregulation 168 (2)

insert

  1. (2A)

    The person must comply with a notice issued under subregulation (2).

  2. (2B)

    An offence under subregulation (2A) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

[33]Regulation 176

omit

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 Nos. 79, 80 and 114; Act No. 60, 1999; Statutory Rules 2000 Nos. 39, 72, 90, 117, 229 and 262; 2001 Nos. 81, 100, 104, 107, 163 and 289; 2002 Nos. 44, 45, 101, 111, 169 and 215

2. Notified in the Commonwealth of Australia Gazette

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