Income Tax and Social Services Contribution Regulations (Amendment) (Cth)

STATUTORY RULES.

1957. No. 39.

 

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1956.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax and Social Services Contribution Assessment Act 1936-1956.

Dated this 7th day of August 1957.

W. J. Slim

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendment of the Income Tax and Social Services Contribution Regulations.

Organizations prescribed for purposes of S. 23 (x) and (y).

1. Regulations 4ad and 4ac are repealed and the following regulation inserted in their stead:—

“4ab.—(1.) For the purposes of paragraph (x) of section 23 of the Act, the following organizations are prescribed:—

(a) United Nations;

(b) Food and Agriculture Organization of the United Nations;

(c) Intergovernmental Committee for European Migration;

(d) Interim Commission for the International Trade Organization;

(e) International Bank for Reconstruction and Development;

(f) International Monetary Fund;

(g) International Civil Aviation Organization;

(h) International Labour Organization;

(i) International Telecommunication Union;

(j) South Pacific Commission;

(k) United Nations Educational, Scientific and Cultural Organization;

(l) Universal Postal Union;

(m) World Health Organization; and

(n) World Meteorological Organization.

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* Notified in the Commonwealth Gazette on 15th August, 1957.

  Statutory Rules 1936, No. 94, as amended by Statutory Rules 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; and 1956, Nos. 34, 35 and 93.

3527/57.—Price 3d. 10/25.6.1957.

(2.) For the purposes of paragraph (y) of section 23 of the Act, the organizations specified in the last preceding sub-regulation are prescribed, and the official salary and emoluments of an official of an organization specified in that sub-regulation are, in accordance with that paragraph, exempt from income tax and social services contribution—

(a) in the case of an official of the United Nations—to the extent that Australia is bound by an international convention or agreement to exempt from taxation his official salary and emoluments;

(b) in the case of an official of any other organization specified in the last preceding sub-regulation, being an official who is not an Australian citizen and who came to Australia solely for the purpose of performing his official duties—to the extent that the official salary and emoluments are for services rendered in Australia; and

(c) in the case of an official of an organization specified in paragraph (d), (e), (f), (g) or (j) of the last preceding sub-regulation, being an official who is a resident of Australia and who is appointed for service out of Australia with that organization—to the extent that the official salary and emoluments are for services rendered out of Australia.”.

Application of amendments.

2.—(1.) The regulation inserted by the last preceding regulation applies for the purposes of assessments in respect of income of the year of income that commenced on the first day of July, 1956, and in respect of income of subsequent years.

(2.) The Intergovernmental Committee for European Migration shall, for the purposes of assessments in respect of income of each of the years of income which commenced on the first day of July, 1953, the first day of July, 1954, and the first day of July, 1955, be deemed to have been an organization prescribed for the purposes of paragraph (y) of section 23 of the Income Tax and Social Services Contribution Assessment Act 1936-1951 or of that Act as amended from time to time, and the official salary and emoluments of an official of that organization who is not an Australian citizen and who came to Australia solely for the purpose of performing his official duties shall be deemed to have been exempt from income tax imposed in respect of income of each of those years of income to the extent that the official salary and emoluments are for services rendered in Australia.

 

By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.