Income Tax Regulations (Amendment) (Cth)

Statutory Rules 1994

No. 195 1

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Income Tax Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income Tax Assessment Act 1936.

Dated 9 June 1994.

 BILL HAYDEN

 Governor-General

By His Excellency’s Command,

GEORGE GEAR

Assistant Treasurer

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1.   Commencement

1.1   These Regulations, other than regulations 10 and 11, are taken to have commenced on 1 July 1992.

[NOTE:

 The remainder of these Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

2.   Amendment

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

3.   Regulation 58 (How tax may be paid)

3.1   Omit the regulation.

4.   Regulation 59 (Post Office to be agent of remitter)

4.1   Omit the regulation.

5.   Regulation 60 (Payment by cheque)

5.1   Omit the regulation.

6.   Regulation 61 (Receipts to be issued)

6.1   Omit the regulation.

7.   Regulation 62 (Part payment of tax)

8.1   Omit the regulation.

8.   Regulation 63 (Postage to be prepaid)

8.1   Omit the regulation.

9.   Regulation 64 (Deficient postage)

9.1   Omit the regulation.

10.   Regulation 67 (Certificate as to service of notice of assessment etc.)

10.1   Omit the regulation, substitute:

Evidentiary certificates

“67.

In an action against a person for the recovery of tax, a certificate signed by the Commissioner certifying that:

• (a)

  the person named in the certificate is liable to pay tax; and

• (b)

  an assessment of tax payable by the person was made against the person in respect of the year set out in the certificate; and

• (c)

  the particulars of the assessment are as stated in the certificate;

• (d)

  notice of the assessment was served on the person; and

• (e)

  the amount referred to in the certificate is, at the date of the certificate, a debt in respect of tax due by the person to the Commonwealth;

is, in the absence of contrary evidence, sufficient evidence of the facts stated in the certificate.”.

11.   Regulation 68 (Evidence by affidavit)

11.1   Omit the regulation, substitute:

Evidence by affidavit

“68.

In an action for the recovery of an amount payable to the Commissioner:

• (a)

  a person may give evidence by affidavit; and

• (b)

  the court may require the person to attend before it:

  • (i)

    to be cross-examined on the evidence; or

  • (ii)

    to give other evidence in relation to the action.”.

12.   Regulation 116 (How amounts may be paid to the Commissioner)

12.1   Omit the regulation.

13.   Regulation 117 (Remittance certificate)

13.1   Omit the regulation.

14.   Regulation 130 (How amounts may be paid to Commissioner)

14.1   Omit the regulation.

15.   Regulation 140 (How amounts may be paid to Commissioner)

15.1   Omit the regulation.

16.   Regulation 144 (How deductions may be paid to Commissioner)

16.1   Omit the regulation.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 16 June 1994.

2. Statutory Rules 1936 No. 94 as amended by 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; 1955 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; 1974 Nos. 193, 226 and 267; 1975 Nos. 88, 89, 99, 101 and 213; 1976 Nos. 115, 188 and 212; 1977 Nos. 77, 107 and 248; 1978 Nos. 85 and 193; 1979 Nos. 126 and 239; 1980 Nos. 86, 137 and 149; 1981 Nos. 116 and 360; 1982 Nos. 115, 128, 267 and 280; 1983 Nos. 79, 87, 111, 213 and 319; 1984 Nos. 172, 286, 408, and 416; 1985 Nos. 21, 148, 274 and 278; 1986 No. 325 and Acts Nos. 28, 49 and 112, 1986; Statutory Rules 1987 Nos. 92 and 120; 1988 Nos. 196, 208, 262, 381, 382, 383 and 384 and Act No. 97, 1988; Statutory Rules 1989 Nos. 67, 80, 115, 123, 124, 141, 250 and 358; 1990 Nos. 19, 126, 151, 152, 192, 347, 390, 398 and 468; 1991 Nos. 20, 121, 156, 158, 240, 300, 301, 390 and 391; 1992 Nos. 38, 129, 216, 313 and 449; 1993

 

NOTES—continued

 

 Nos. 15, 46, 47, 65, 91, 159, 202, 216, 275, 288 and 370; 1994 Nos. 95, 96, 127 and 174.