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

STATUTORY RULES.

1954. No. 11.

REGULATIONS UNDER THE INCOME TAX AND SOCIAL

SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1953.*

THE QUEEN’S MOST EXCELLENT MAJESTY, acting with the advice of the Federal Executive Council of the Commonwealth of Australia, hereby makes the following Regulations under the Income Tax and Social Services Contribution Assessment Act 1936-1953.

Dated at Canberra this sixteenth day of February, 1954.

By Her Majesty’s Command,

Treasurer.

AMENDMENT OF THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION REGULATIONS. 

1. Regulation 4A of the Income Tax and Social Services Contribution Regulations is repealed and the following regulation inserted in its stead:—

Prescribed metals and minerals for purposes of section 23A.

“4A. The following metals and minerals arc prescribed metals and minerals for the purposes, of section 23A of the Act:—

Asbestos	Ores of—
Bauxite	Antimony
Chromite	Arsenic
Emery	Beryllium
Fluorspar	Bismuth
Graphite	Columbium
Ilmenite	Copper
Kyanite	Lithium
Magnesite	Mercury
Manganese Oxides	Molybdenum
Mica	Nickel
Monazite	Osmiridium
Pyrite	Platinum
Quartz Crystals (piezo-electric quality)	Selenium
Radio-active Ores	Strontium
Rutile	Tantalum
Sillimanite	Tellurium
Vermiculite	Tin
Zircon	Tungsten
Vanadium.”.

* Notified in the Commonwealth Gazette on   , 1954.

  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, 84, 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; and 1953, Nos. 55 and 88.

354.—Price 3D. 35/10.2.1954.

Application.

2. The amendment effected 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, 1953, and in respect of income of subsequent years.

By Authority: L. F. JOHNSTON, Commonwealth Government Printer, Canberra.