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

STATUTORY RULES.

1952. No. 90.

 

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1952.*

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 1936-1952.

Dated this second day of October, 1952.

W. J. McKELL

Governor-General.

By His Excellency’s Command,

A. W. FADDEN

Treasurer.

 

AMENDMENTS OF THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION REGULATIONS. 

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 Regulation 4AC of the Income Tax and Social Services Contribution Regulations is repealed and the following regulation inserted in its stead:—

Organizations proscribed for purposes of section 23 (y).

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

(a) United Nations;

(b) South Pacific Commission;

(c) International Refugee Organization;

(d) International Civil Aviation Organization;

(e) International Monetary Fund; and

(f) International Bank for Reconstruction and Development.

“(2.) The official salary and emoluments of an official of an organization specified in the last preceding sub-regulation are, in accordance with paragraph (y) of section 23 of the Act, 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 an organization specified in paragraph (b), (c) or (d) of the last preceding sub-regulation—

(i) where the official is not an Australian citizen and 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; or

 

* Notified in the Commonwealth Gazette on 9th October, 1952.

  Statutory Rules 1986, 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. 185; 1947, Nos. 77 and 178; 1948, Nos. 115 and 162; 1949, Nos. 25 and 50; 1950, Nos. 68 and 101; 1951, Nos. 136 and 157; and 1952, No. 89.

2641.—Price 3D.

 

(ii) where the official is a resident of Australia 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; and

(c) in the case of an official of an organization specified in paragraph (e) or (f) of the last preceding sub-regulation—

(i) where the official is not an Australian citizen and 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

(ii) where the official is a resident of Australia—to the extent that the official salary and emoluments are for services rendered out of Australia,

subject to the condition that the official salary and emoluments are paid in respect of services which include services in relation to which the official receives instructions from the Government of one or more members of the organization of which the official is an official.”.

(2.) The regulation inserted by the last preceding sub-regulation applies in relation to income of the year of income which commenced on the first day of July, 1951, and of all subsequent years.

2.—(1.) Part II. of the Income Tax and Social Services Contribution Regulations is amended by adding at the end thereof the following regulation:—

Operational areas prescribed for purposes of section 28B.

“4AD. In respect of war-like operations in Korea after the twenty-sixth day of June, 1950, and in Malaya after the twenty-eighth day of June, 1950, areas outside Australia, being—

(a) in relation to the war service of members of the Naval and Air Forces of the Commonwealth—the area of Korea, including the waters contiguous to the coast of Korea for a distance of One hundred nautical miles seaward from the coast;

(b) in relation to the war service of members of the Military Forces of the Commonwealth—the area of Korea, including the waters contiguous to the coast of Korea for a distance of ten nautical miles seaward from the coast; and

(c) in relation to the war service of members of the Military and Air Forces of the Commonwealth—the area of Malaya, including the waters contiguous to the coast of Malaya for a distance of ten nautical miles seaward from the coast,

are prescribed to be operational areas for the purposes of section 23B of the Act.”.

(2.) The regulation inserted by the last preceding sub-regulation applies in, relation to the year of income that commenced on the first day of July, 1949, and to each subsequent year of income.

 

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