Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1942. No. 553.

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REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1942.*

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 Assessment Act 1936-1942.

 

Dated this twenty-third day of December, 1942.

Governor-General.

By His Excellency’s Command,

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Amendments of the income Tax Regulations.  

1.Before regulation 5 of the Income Tax Regulations the following regulation is inserted in Part III.:—

Base Metals and rare minerals specified as required for War purposes.

“4a. For the purposes of section 23a of the Act., the following base metals and rare minerals are specified as required for use in, or in connexion with, the prosecution of the present war, viz.:—

Ores of—

Arsenic,   Asbestos, blue (crocidolite),

Beryllium,   Bauxite,

Chromium,  Emery,

Copper,  Graphite,

Lithium,  Kyanite,

Manganese (battery grade), Magnesite,

Mica,

Mercury, Piezo-electric quartz,

Molybdenum,  Rutile,

Nickel,  Sillimanite, and

Strontium,  Stibnite.

Tantalum,

Tin,

Tungsten,

Vanadium, and

Radio-active ores.

2. After regulation 7 of the Income Tax Regulations the following regulation is inserted:—

Applications for Certificates under section 59B.

“7a. Every application for a certificate which is required by sub-section (2.) of section 59b of the Act to accompany any application made by a taxpayer in pursuance of sub-section (1.) of that section, shall be supported by a certificate signed by an architect, engineer, builder or

 

* Notified in the Commonwealth Gazette on , 1942.

  Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 and 280; 1941, Nos. 120 and 327 ; and 1942, No. 339.

8977.—Price 3d.  6/19.12.1942.

 

shall be supported by a certificate signed by an architect, engineer, builder or other person approved by the person or authority to whom the application is made certifying, to the best of his knowledge and belief—

(a) the location and description of the building;

(b) the purpose for which the building was erected or, where the application relates to alterations, additions or extensions, the nature, extent and purpose of the alterations, additions or extensions;

(c) the cost of the building, or of the alterations, additions or extensions, as the case may be; and

(d) the name and address of every architect, engineer and builder employed in connexion with the work.”.

3.After regulation 22 of the Income Tax Regulations the following regulation is inserted:—

Furnishing of returns by members of Defence Force.

“22a.—(1.) Notwithstanding anything contained in the last two preceding regulations, the return of income of any person enlisted in, appointed to, or called up for service with, the Defence Force shall be furnished—

(a) where the income includes income (other than earnings, salaries, wages or dividends on shares in companies) derived in a State other than that in which the person enlisted in, or was appointed to or called up for service with, the Defence Force to the Commissioner at the office of the Deputy Commissioner, Central Office, Melbourne; and

(b) in all other cases—to the Commissioner at the office of the Deputy Commissioner in the State where the person enlisted in, or was appointed to or called up for service with, the Defence Force.

“(2.) For the purposes of this regulation the Australian Capital Territory shall be deemed to be in the State of New South Wales.”.

Evidence.

4.Regulation 39 of the Income Tax Regulations is amended—

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

(b) by inserting after that paragraph the following paragraph:—

“(aa) may receive, without formal proof, a copy, duly certified as correct by any responsible officer of a bank, of any person’s account with that bank, and may take into consideration any entry of particular contained therein; and”; and

(c) by omitting from paragraph (b) of sub-regulation (1.) the words “a document” (first occurring) and inserting in their stead the words “any other document.”

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