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

STATUTORY RULES.

1956. No. 96.

 

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 fourteenth day of December, 1956.

W. J. SLIM

Governor-General.

By His Excellency’s Command,

A. W. FADDEN

Treasurer.

 

Amendments of the Income Tax and Social Services Contribution Regulations.

Repeal of Statutory Rules 1956 No. 35.

1.—(1.) Statutory Rules 1956, No. 35 are repealed.

(2.) The last preceding sub-regulation shall be deemed to have come into operation on the tenth day of May, 1956.

2. Regulation 2 of the Income Tax and Social Services Contribution Regulations is repealed and the following regulation inserted in its stead:—

Parts.

“ 2. These Regulations are divided into Parts, as follows:—

Part I.—Preliminary (Regulations 1-3).

Part II.—Administration (Regulation 4).

Part III.—Liability to Taxation (Regulations 4aa-8).

Part IV.—Returns and Assessments (Regulations 9-33).

Part V.—Objections and Appeals (Regulations 34-43).

Part VI.—Collection and Recovery of Tax.

Division 1.—General (Regulations 44-54).

Division 2.—Collection of Income Tax and Social Services Contribution by Instalments—

Sub-division A.—Rates of Deductions from Salaries or Wages of Employees (Regulations 54aa-54da).

 

* Notified in the Commonwealth Gazette on 14th December, 1956.

  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; and 1955, No. 23; and 1956, Nos. 34 and 35.

6722/56—Price 3d.

 

Sub-division B.—Group Employers (Regulations 54e-54n).

Sub-division C.—Employers other than Group Employers (Regulations 54x-54z).

Division 3.—Provisional Tax and Contribution (Regulation 54ze).

Part VII.—Penal Provisions and Prosecutions (Regulations 53-58).

Part VIIa.—Registration of Tax Agents (Regulations 58a-58s).

Part VIII.—Miscellaneous (Regulations 59-66).”.

Repeal of regulation 4ad.

3. Regulation 4ad of the Income Tax and Social Services Contribution Regulations is repealed.

Repeal of regulations 7a and 7b.

4. Regulations 7a and 7b of the Income Tax and Social Services Contribution Regulations are repealed.

Rates of deductions for any area described in Parts I. and II. of Second Schedule to the Act.

5.—(1.) Regulation 54da of the Income Tax and Social Services Contribution Regulations is amended—

(a) by omitting from sub-regulation (1.) the words “ Two pounds five shillings ” and inserting in their stead the words “ Three pounds nine shillings ”; and

(b) by omitting from sub-regulation (2.) the words “ seven shillings and sixpence ” and inserting in their stead the words “ Eleven shillings and sixpence ”.

(2.) The last preceding sub-regulation shall come into operation on the first day of January, 1957.

Repeal of regulations 54za, 54zb, 54zc and 54zd.

6.—(1.) Regulations 54za, 54zb, 54zc and 54zd of the Income Tax and Social Services Contribution Regulations are repealed.

(2.) Notwithstanding the last preceding sub-regulation, the provisions of each of the regulations repealed by that sub-regulation shall continue to apply in relation to provisional tax and contribution in respect of income of the year of income to which the regulation related.

Definitions.

7. Regulation 58a of the Income Tax and Social Services Contribution Regulations is amended by omitting the definition of “ officer ”.

 

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