Income Tax Regulations (Amendment) (Cth)
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
Dated 15 December 1988.
N. M. STEPHEN
Governor-General
By His Excellency’s Command,
Paul Keating
Treasurer
(a) by omitting from subregulation (1) the definition of “dependant” and substituting the following definition:
“ ‘dependant’ has the same meaning as in section 159j of the Act;”;
(b) by omitting from subregulation (1) the definitions of “dependant rebate value”, “total rebate value”, “total zone rebate value”, “Zone A”, “Zone B”, “zone dependant” and “zone dependant rebate value”;
(S.R. 403/88)—Cat. No. 14/7.12.1988
(c) by inserting in subregulation (1) the following definitions:
“ ‘total concessional rebate amount’, in relation to an employee who has furnished a declaration under this Subdivision to his or her employer or to the Commissioner, means the amount that the employee has, under sub-subparagraph 54dad (1) (c) (i) (b), specified in the declaration as being the sum of the amounts (if any) of the rebates of tax, ascertained in accordance with sections 159j, 159k and 159l of the Act, to which the employee claims to be entitled, in respect of a year of income, under those sections;
‘total zone rebate amount’, in relation to an employee who has furnished a declaration under this Subdivision to his or her employer or to the Commissioner, means the amount that the employee has, under subparagraph 54dad (1) (c) (ii), specified in the declaration as being the amount of the rebate of tax, ascertained in accordance with section 79a of the Act, to which the employee claims to be entitled, in respect of a year of income, under that section;
‘zone declaration form’ means a form of declaration referred to in subparagraph 54dad (1) (a) (i);”;
(d) by inserting in paragraph (2) (a) “, “before “other than”;
(e) by omitting from paragraph (2) (a) “Subdivision; and” and substituting “Subdivision; or”;
(f) by omitting from paragraph (4) (a) “to his employer, specified an amount in pursuance of sub-paragraph 54dad (3) (b) (i) or (ii)”and substituting “to his or her employer, specified an amount under sub-subparagraph 54dad (1) (c) (i) (b)”;
(g) by omitting from paragraph (4) (b) “rebate value of and substituting” concessional rebate amount in relation to”;
(h) by omitting from paragraph (5) (a) “to his employer, specified an amount in pursuance of sub-paragraph 54dad (4) (b) (i)” and substituting “to his or her employer, specified an amount under subparagraph 54dad (1) (c) (ii)”;
(i) by omitting from paragraph (5) (b) “value of and substituting” amount in relation to”;
(j) by omitting from subregulation (5) “in respect of a zone dependant”;
(k) by omitting subregulation (6).
“(d) an amount (being a multiple of 5 cents) calculated in accordance with the formula:
where
CR is the total concessional rebate amount.”.
“(b) an amount (being a multiple of 5 cents) calculated in accordance with the formula:
where
CR is the total concessional rebate amount.”.
“54daa. Subject to this Subdivision, where any salary or wages (other than an amount referred to in paragraph 54daaa (a), (b) or (c)) that an employee (other than an employee to whom regulation 54daab applies) receives or is entitled to receive in respect of a week or part of a week is or are paid to an employee who is a resident of a particular area within the meaning of subsection 79a (3b) of the Act and the employee has furnished to his or her employer, on a zone declaration form, a declaration referred to in paragraph 54a (2) (a), the prescribed rate of deductions to be made for the purposes of section 221c of the Act by the employer from payments of the salary or wages is the rate obtained by deducting from the rate that would, but for this regulation, have been applicable in accordance with regulation 54b, 54ba, 54c or 54ca, as the case requires, an amount (being a multiple of 5 cents) calculated in accordance with the formula:
where:
(a) by omitting from paragraph (1) (c) all words after “section 79a of the Act”;
(b) by omitting from paragraph (1) (d) “(being a rebate in respect of a person by reason that the person is in relation to the employee as a taxpayer, a person of a kind included in class 3 or 4 in the table in sub-section 159j (2) of the Act),”;
(c) by omitting from subregulation (1) “may furnish a declaration” and substituting “shall furnish a declaration”;
(d) by omitting from paragraph (4) (b) “in respect of a zone dependant”.
“54dad. (1) A declaration referred to in paragraph 54a (2) (a) shall:
(a) be in accordance with a form provided by the Commissioner, being:
(i) where the employee desires to have a rebate of the kind referred to in section 79a of the Act taken into account in determining the prescribed rate of deductions to be made for the purposes of section 22lc of the Act—a form of declaration that provides for information to be given in relation to a rebate of that kind; or
(ii) in any other case—a form of declaration that does not provide for such information to be given:
(b) be signed and dated by the employee making the declaration; and
(c) (where applicable) specify the following particulars:
(i) where the employee desires to have one or more of the concessional rebates of the kinds referred to in sections 159j,159k and 159l of the Act taken into account in determining the prescribed rate of deductions to be made for the purposes of section 221c of the Act:
(a) the amount, in respect of each such rebate, to which the employee claims to be entitled under those sections and the full name of the dependant in respect of whom each such rebate is claimed; and
(b) the sum of the amounts specified under sub-subparagraph (a);
(ii) where the employee desires to have a rebate of the kind referred to in section 79a of the Act taken into account in determining the prescribed rate of deductions to be made for the purposes of section 221c of the Act—the amount of the rebate to which the employee claims to be entitled under that section; and
(iii) the sum of the amounts, if any, specified in sub-subparagraph (i) (b) and subparagraph (ii).
(2) Nothing in this regulation prevents a declaration referred to in paragraph 54a (2) (a) being incorporated in the form for an employment declaration.”.
“(8) Where the amount of the rebate allowable in the assessment of taxpayers under section 79a, 159j, 159k or 159l of the Act is increased, an employer shall, during the determination period, in respect of a declaration under this Subdivision by a taxpayer to which a determination under subregulation (7) applies (being a declaration furnished by an employee of the employer), give effect to the declaration as if:
(a) the amount, if any, specified in the declaration as the total concessional rebate amount were an amount calculated in accordance with the following formula:
where:
CI is the total amount by which the rebate allowable in the assessment of the employee under section 159j, 159k or 159l of the Act (whichever is applicable) is increased; and
CR is the total concessional rebate amount; and(b) the amount, if any, specified in the declaration as the total zone rebate amount were an amount calculated in accordance with the following formula:
where:
ZI is the total amount by which the rebate allowable in the assessment of the employee under section 79a of the Act is increased; and
ZR is the total zone rebate amount.
“(9) for the purposes of this regulation, the determination period, in relation to a declaration to which a determination under subregulation (7) applies, is the period that commences immediately before the day on which the increase referred to in subregulation (8) takes effect and ends at the end of the day specified in the determination.”.
“(ii) the total concessional rebate amount, if any, in relation to the employee;
(iii) the total zone rebate amount, if any, in relation to the employee: and”.
“(ii) the total concessional rebate amount, if any, in relation to the employee specified in the certificate under subparagraph 54daj (a) (ii) were specified in that declaration under sub-subparagraph 54dad (1) (c) (i) (b); and
(iii) the total zone rebate amount, if any, in relation to the employee specified in the certificate under subparagraph 54daj (a) (iii) were specified in that declaration under subparagraph 54dad (1) (c) (ii); and”.
“(1) Where, after an employee has furnished a declaration under this Subdivision to the employee’s employer or to the Commissioner, a change occurs in the circumstances affecting the entitlement of the employee to are bate of tax under section 79a, 159j, 159k or 159l of the Act, with the result that the employee ceases to be entitled to the rebate or the amount of the rebate to which the employee is entitled is reduced, the employee shall:
(a) if the declaration was furnished to the employee’s employer:
(i) direct the employer, in writing, to disregard the declaration; or
(ii) furnish a further declaration under this Subdivision to the employer;
within 14 days after the day on which that change occurred; or
(b) if the first-mentioned declaration was furnished to the Commissioner—return to the Commissioner the certificate, if any, issued to the employee by the Commissioner under regulation 54daj within 14 days after:
(i) the day on which that change occurred: or
(ii) the day on which that certificate, if any, was issued;
whichever is the later.”.
(a) a declaration made before the commencement day (being a declaration that would, but for these Regulations, have continued to have effect on and after the commencement day) continues to have effect on and after that day; and
(b) the former Regulations continue to apply in relation to the declaration as if the former Regulations had not been amended by these Regulations.
(2) Regulation 54dam of the Principal Regulations, as amended by these Regulations, applies on and after the commencement day in relation to a declaration made before the commencement day.
(3) A declaration, whenever made, that is in force immediately before the end of the interim period ceases to have effect at the end of the interim period.
(4) In this regulation:
“amended Regulations” means the Principal Regulations as amended by these Regulations;
“commencement day” means the day on which these Regulations commence;
“declaration” means a declaration made under Subdivision a of Division 2 of Part VI of the Principal Regulations;
“former Regulations” means the Principal Regulations as in force immediately before the commencement day; and
“interim period” means the period that commences on the commencement day and ends at the end of:
(a) 31 March 1989; or
(b) a later day fixed by Proclamation under paragraph 202c (4) (b) of the Act as the last day of the phasing-in period for Division 3 of Part VA of the Act.
1.
Notified in the
2. Statutory Rules 1936 No. 94 as amended to date. For previous amendments
see Note 2 to Statutory Rules 1988 No. 196 andsee also Statutory Rules 1988 Nos. 196, 208, 262, and 381 and Act No. 97, 1988.
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