Statutory Rules
1989 No. 1231
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
14 June 1989.
BILL HAYDEN
Governor-General
By
His Excellency’s Command,
J S
Dawkins
Minister of State for
Employment,
Education and Training
for and on
behalf of the Treasurer
Commencement
1. Regulations 3, 6 and 10
and subregulation 9 (2) commence on 1 July 1989.
Principal Regulations
2. In these Regulations, “Principal
Regulations” means the Income Tax Regulations.
Interpretation
3. Subregulation 3 (1) of
the Principal Regulations is amended by omitting the definition of “prescribed
delegate of the Commissioner”.
Prescribed class of persons for
purposes of section 23ab
4. Regulation 4ac of the Principal Regulations is
amended by omitting “Special Commonwealth Police Officers appointed in
pursuance of section 10 of the Commonwealth
Police Act 1957” and substituting “Members of the Australian Federal Police”.
Repeal of regulation 4ad
5. Regulation 4ad of the Principal Regulations is repealed.
Repeal of regulation 61
6. Regulation 61 of the
Principal Regulations is repealed.
(S.R.
144/89)—Cat. No. 14/23.5.1989
Repeal of regulation 66
7. Regulation 66 of the
Principal Regulations is repealed.
Repeal of Sixth Schedule
8. The Sixth Schedule to
the Principal Regulations is repealed.
Further amendments
9. (1) The Principal Regulations are further amended as set out in Schedule
1.
(2) The Principal
Regulations are further amended as set out in Schedule 2.
Saving
10. (1) Where an act done, step taken or decision made (including the making,
granting or issuing of an instrument) under the Principal Regulations by, or on
behalf of, a prescribed delegate of the Commissioner was in effect immediately
before 1 July 1989:
(a)
the act, step or decision continues to have effect on and after that date as if
it had been done, taken or made under the Principal Regulations on that date by
a delegate of the Commissioner; and
(b)
regulation 62 of the Principal Regulations as in force immediately before 1
July 1989 continues to apply in relation to any instrument so continued in
effect.
(2) In subregulation (1), “prescribed
delegate of the Commissioner” means a person appointed to be a prescribed
delegate of the Commissioner for the purposes of the Income Tax Regulations as
in force before 1 July1989.
SCHEDULE 1 Subregulation
9 (1)
FURTHER AMENDMENTS OF
THE PRINCIPAL REGULATIONS
Paragraph 11 (2) (b)
Omit
“One hundred dollars”, substitute “$100”.
Regulation 54zga:
Omit
“ten per centum”, substitute “10%”.
Subregulation 58la (1):
Omit
“regulation 58l or regulation 58s”, substitute “58l or 58s”.
Subregulation 58la (2):
Omit
“fourteen”, substitute “14”.
SCHEDULE 1—continued
Subregulation 58r (4):
Omit
“of this regulation”.
Subregulation 58r (5):
Omit
“the last preceding sub-regulation”, substitute “subregulation (4)”.
Subregulation 58s (2):
(a)
Omit “the last preceding sub-regulation”, substitute “subregulation (1)”.
(b)
Omit “regulation 58l”, substitute “58l”.
SCHEDULE 2 Subregulation
9 (2)
FURTHER AMENDMENTS OF
THE PRINCIPAL REGULATIONS
Regulation 53
Omit
“prescribed”.
Subregulation 62 (1)
Omit
“prescribed”.
Subregulation 62 (2)
Omit
“prescribed”.
NOTES
1.
Notified in the Commonwealth of Australia
Gazette on 21 June 1989.
2.
Statutory Rules 1936 No. 94 as amended to date. For previous amendments see Note 2 to Statutory Rules 1989 No.
67 and see also Statutory Rules 1989
Nos. 67, 80 and 115.
Printed
by Authority by the Commonwealth Government Printer