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

STATUTORY RULES.

1964. No. 74.

 

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1964.*

I, THE ADMINISTRATOR of the Government of 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 1936-1964.

Dated this nineteenth day of June, 1964.

E. W. WOODWARD

Administrator.

By His Excellency’s Command,

Treasurer.

 

AMENDMENTS OF THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION REGULATIONS. 

Returns by companies.

1.—(1.) Regulation 11 of the Income Tax and Social Services Contribution Regulations is amended by omitting from sub-paragraph (iii) of paragraph (c) of sub-regulation (2.) the words “One hundred and four pounds” (wherever occurring) and inserting in their stead the words “Two hundred and eight pounds”.

(2.) The amendment made by the last preceding sub-regulation applies in relation to returns in respect of income of the year of income commencing on the first day of July, One thousand nine hundred and sixty-four, and in respect of income of all succeeding years of income.

Definitions.

2. Regulation 54AA of the Income Tax and Social Services Contribution Regulations is amended by omitting from the definition of “deduction value” the words “section 82B, 82C or 82D of the Act” and inserting in their stead the words “section 82B or section 82D of the Act”.

Form of declaration as to dependants.

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

(a) by omitting from sub-regulation (5.) the words “section 82B, 82C or 82D of the Act” and inserting in their stead the words “section 82B or section 82D of the Act”; and

 

* Notified in the Commonwealth Gazette on 25th June, 1964.

  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; 1956, Nos. 34, 35 and 96; 1957, Nos. 39 and 74; 1958, Nos. 27 and 70; 1959, Nos. 25 and 81; 1960, Nos. 44 and 74; and 1962, Nos. 15 and 44 and 112 and 1963, Nos. 53 and 92.

6111/64.—PRICE 6D 9/11.6.1964.

(b) by omitting sub-regulations (6.) and (6A.) and inserting in their stead the following sub-regulations:—

“(6.) A person is not a dependant of an employee in relation to any date if—

(a) the person is, at that date, in receipt of a separate net income as defined by sub-section (5.) of section 82B of the Act at a rate exceeding One pound five shillings per week; or

(b) the person has, since the thirtieth day of June last preceding that date, derived a separate net income as so defined of such an amount that the employee would not be entitled in his assessment in respect of income of the year of income to a deduction in pursuance of section 82B of the Act in respect of that person.

“(6A.) Where a person was not a dependant of an employee during a period in a year of income of the employee by reason of the operation of paragraph (a)of the last preceding sub-regulation, but the facts and circumstances that existed during that period were such that, if they continued unchanged during the remainder of that year of income, the employee would be entitled in his assessment in respect of income of that year of income to a deduction in pursuance of section 82B of the Act in respect of that person reduced in accordance with sub-section (3.) or subsection (4.) of that section, that person shall, notwithstanding anything contained in that paragraph, be deemed to be a dependant of the employee in that year of income for a period equal to the number of weeks ascertained in accordance with the next succeeding sub-regulation.”.

(2.) The amendment made by paragraph (b) of the last preceding sub-regulation applies, and shall be deemed to have applied, in relation to declarations furnished by employees to their employers on or after the first day of October, 1963.

 

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