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

STATUTORY RULES.

1962. No. 112.

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1962.*

I, THE Administrator of the Government of theCommonwealth 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 1936-1962.

Dated this seventh day of September 1962.

DALLAS BROOKS

Administrator

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendments of the Income Tax and Social Services Contribution Regulations.

Organizations prescribed for purposes of section 23 (x), (y).

1. Regulation 4ab of the Income Tax and Social Services Contribution Regulations is amended—

(a) by omitting from paragraph (n) of sub-regulation (1.) the word “and”;

(b) by adding at the end of sub-regulation (1.) the following paragraphs:—

“(p) Inter-Governmental Maritime Consultative Organization; and

(q) International Development Association.”; and

(c) by omitting sub-regulation (2.) and inserting in its stead the following sub-regulation:—

“(2.) For the purposes of paragraph (y) of section 23 of the Act, the organizations specified in the last preceding sub-regulation and the International Finance Corporation are prescribed, and the official salary and emoluments of

 

* Notified in the Commonwealth Gazette on 13th December, 1962.

  Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 and 289; 1941, Nos. 126 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.

10533/62.—Price 3d. 10/23.11.1962.

an official of such an organization or the International Finance Corporation 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 or of an official in respect of whom Australia is bound to accord the privileges and immunities accorded to diplomatic envoys in accordance with international law, 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 (other than one referred to in the last preceding paragraph) who is a non-resident of Australia, to the extent that the official salary and emoluments are for services rendered in Australia; and

(c) in the case of an official (other than one referred to paragraph (a)of this sub-regulation) who is a resident of Australia, to the extent that his official salary and emoluments are for services rendered out of Australia, and, if the official is not an Australian citizen and came to Australia solely for the purpose of performing his official duties, to the extent also that his official salary and emoluments are for services rendered in Australia.”.

Application of Amendment.

2. The amendments made by the last preceding regulation apply in respect of income of the year of income that commenced on the first day of July, 1962, and in respect of income of all subsequent years.

 

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