Income Tax Regulations (Amendment) (Cth)

Statutory Rules 1990 No. 3901

Income Tax Regulations2 (Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936.

Dated 29 November 1990.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

Paul Keating

Treasurer

 

1. Amendment

1.1 The Income Tax Regulations are amended as set out in these Regulations.

2. Regulation 7 (Special area for the purposes of section 23AC of the Act: Namibia)

2.1 Omit the regulation.

3. Regulation 12 (Prescribed institutions of advanced education for purposes of subparagraph 78 (1) (a) (xliii) of the Act)

3.1 Omit the regulation.

4. Regulation 17 (Returns by companies)

4.1 Subregulation 17 (3):

Omit the subregulation, substitute:

“(3) Those statements need not contain particulars that the company has stated in a report under subregulation 56 (1).”.

5. Regulation 43 (Interpretation)

5.1 Omit the regulation.

 

(S.R. 298/99—Cat. No. 14/25.9.1990

 

6. Regulation 44 (Form of objection)

6.1 Subregulation (2):

Omit “shall be posted to, or lodged with,”, substitute “must be lodged with”.

7. Regulation 45 (Particulars to be supplied by Commissioner)

7.1 Omit the regulation.

8. Regulation 46 (Notice of review)

8.1 Omit the regulation.

9. Regulation 47 (Order, place and time of review)

9.1 Omit the regulation.

10. Regulation 48 (Conduct of review)

10.1 Omit the regulation.

11. Regulation 49 (Evidence)

11.1 Omit the regulation.

12. Regulation 50 (Decisions of Board)

12.1 Omit the regulation.

13. Regulation 51 (Attendance of members)

13.1 Omit the regulation.

14. Regulation 52 (Communications to Board)

14.1 Omit the regulation.

15. Regulation 53 (Evidence on appeal)

15.1 Renumber the regulation as regulation 45.

15.2 Add at the end:

“(2) A document that purports to be a certificate of a kind referred to in subregulation (1) is to be taken on its production in any such proceedings to be a certificate of that kind.”.

16. New Regulation 120a

16.1 After regulation 120, insert in subdivision 5 of Division 2 of Part7:

Early remitters—notice under subsection 22IF (12a) of the Act

“120a. (1) A notice referred to in paragraph 221f (12a) (c) of the Act given by a group employer:

(a) must specify:

(i) the full name, any trading name and the postal address of the employer: and

(ii) each group registration number of the employer in the State or Territory in which the notice is given: and

(iii) the name of any person to be contacted in relation to the notice and the usual telephone number of that person during business hours: and

(iv) if group registration applies to the employer in any State or Territory in addition to the State or Territory in which the notice is given:

(a) in which additional States and Territories group registration so applies; and

(B) each group registration number of the employer in each of those States and Territories, other than any group registration number in respect of which separate notice has been given; and

(v) if the employer is a member of an eligible employer group within the meaning of Division 2 of Part VI of the Act:

(a) the name of every other company in that group: and

(B) each group registration number, in each relevant State and Territory, of each of those companies, other than any group registration number in respect of which separate notice has been given: and

(vi) any other information that the Commissioner reasonably requires for the purposes of subsection 221F (12a) of the Act; and

(b) must be signed by the employer.

“(2) A notice under subsection 221f (12a) of the Act may be given to the Commissioner by delivering it to the office of a Deputy Commissioner.

“(3) In this regulation, ‘group registration number’,in relation to a group employer, means a registration number allotted under subregulation 115 (1) to all employees, or any class of employees, of the employer.”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 6 December 1990.

2. Statutory Rules 1936 as amended to date. For previous amendments see Note 2 to Statutory Rules 1990 No. 19 and see also Statutory Rules 1990 Nos. 19, 126, 151, 152, 192 and 347.

 

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