Income Tax Regulations 1917 (Amendment) (Cth)

STATUTORY RULES.

1920. No. 107.

 

REGULATION UNDER THE INCOME TAX ASSESSMENT ACT 1915-1918.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation, under the Income Tax Assessment Act 1915-1918, to come into operation forthwith.

Dated this twenty-sixth day of June, 1920.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

W. H. LAIRD SMITH,

for the Treasurer.

———

Amendment of Income Tax Regulations 1917.

(Statutory Rules 1917, No. 280, as amended to this date.)

Regulation 44 of the Income Tax Regulations 1917 is amended by adding the following paragraph at the end thereof:—

“or (c) in the Court of Summary Jurisdiction nearest or most convenient to the usual or last known place of business or abode of the defendant wherein the jurisdiction is judicially exercised by a Stipendiary or Police or Special Magistrate or Magistrate of the State specially authorized by the Governor-General to exercise Federal jurisdiction.”

  

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