Income Tax Regulations (Amendment) (Cth)

Statutory Rules

1975 No. 88

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1974.*

I, THE ADMINISTRATOR of the Government of Australia, acting with the advice of the Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936-1974.

Dated this fifteenth day of May, 1975.

A. R. CUTLER

Administrator.

By His Excellency’s Command,

J. F. CAIRNS

Treasurer.

Amendments of the Income Tax Regulations 

1. After Regulation 4aa of the Income Tax Regulations the following regulation is inserted:—

Allowances and bounties prescribed for the purposes of sub-paragraph 23 (t) (iii).

“4aaa. (1) An allowance or bounty payable to, or in respect of, a member of the Defence Force, being an allowance or bounty referred to in this sub-regulation, is an allowance or bounty of a prescribed kind for the purposes of sub-paragraph 23 (t) (iii) of the Act—

(a) living out allowance payable under regulation 11 of the Defence Force (Salaries) Regulations;

(b) an allowance payable under sub-regulation 11 (8) of the Defence Force (Salaries) Regulations;

(c) separation allowance payable under regulation 12 of the Defence Force (Salaries) Regulations;

(d) living out away from home allowance payable—

(i) where the member is a member of the Naval Forces—under regulation 93 of the Naval Financial Regulations;

(ii) where the member is a member of the Military Forces—under regulation 250 of the Military Financial Regulations; or

(iii) where the member is a member of the Air Force—under regulation 568 of the Air Force Regulations;

 

* Notified in the Australian Government Gazette on 27 May 1975.

  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; 1935, 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; 1962, Nos. 15, 44 and 112; 1963, Nos. 53 and 92: 1964, Nos. 74, 121 and 134; 1965, Nos. 133 and 187; 1966, No. 156; 1967, Nos. 112 and 126; 1968, No. 1; 1969, No. 68; 1970, Nos. 43, 126, 168 and 213; 1971, Nos. 120 and 148; 1972, Nos. 48, 50 and 137; 1973, No. 266; and 1974, Nos. 193, 226 and 267.

 

(e) ration allowance payable under regulation 569 of the Air Force Regulations;

(f) lodging allowance payable under regulation 570 of the Air Force Regulations;

(g) retention of lodgings allowance payable—

(i) where the member is a member of the Naval Forces—under regulation 94 of the Naval Financial Regulations;

(ii) where the member is a member of the Military Forces—under regulation 251 or 252 of the Military Financial Regulations; or

(iii) where the member is a member of the Air Force—under regulation 571a of the Air Force Regulations;

(h) an allowance payable to the member under a provision of the Naval Financial Regulations, the Military Financial Regulations or the Air Force Regulations in respect of the education of a person who is the child of the member for the purposes of that provision; and

(i) re-engagement bounty payable under regulation 4 or 5 of the Defence Force (Bounties and Gratuities) Regulations.

“(2) A reference in this regulation to the Naval Financial Regulations, the Military Financial Regulations or the Air Force Regulations shall be read as a reference to those Regulations as modified in their application to the relevant member by the Defence Force (Salaries) Regulations.”.

Heading to Division 2 of Part VI.

2. The heading to Division 2 of Part VI of the Income Tax Regulations is repealed and the following heading substituted:—

“Division 2—Collection by Instalments of Tax on Persons other than Companies”.

Application.

3. The amendment effected by regulation 1 shall be deemed to have come into operation on 1 August 1974.

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