Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1941. No..

 

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1940.*

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 1936-1940.

Dated this twenty eighth day of May, 1941.

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendments of Income Tax Regulations. 

Commencement.

1. These Regulations shall come into operation on the first day of August, 1941.

2. Regulation 54a of the Income Tax Regulations is repealed and the following regulation inserted in its stead:—

Rates of deductions where no dependants.

“54a. Where the salary or wages payable to an employee, in respect of any week or part thereof, exceeds Three pounds seventeen shillings, the rates at which the employer shall make deductions, for the purposes of section 221c of the Act, from every pound, or part of a pound in excess of Ten shillings, shall be—

(a) where the salary or wages exceeds Three pounds seventeen shillings but does not exceed Four pounds—twopence;

(b)where the salary or wages exceeds Four pounds but does not exceed Four pounds five shillings—fourpence;

(c)where the salary or wages exceeds Four pounds five shillings but does not exceed Four pounds fifteen shillings—sixpence;

(d)where the salary or wages exceeds Four pounds fifteen shillings but does not exceed Five pounds—eightpence;

(e) where the salary or wages exceeds Five pounds but does not exceed Five pounds five shillings—tenpence;

(f) where the salary or wages exceeds Five pounds five shillings but does not exceed Five pounds fifteen shillings—one shilling;

 

* Notified in the Commonwealth Gazette on , 1941.

  Statutory Rules 1936, No. 94 as amended by Statutory Rules 1939 Nos. 6 and 42; and 1940, Nos. 138 and 289.

3232.—15/23.5.1941.—Price 3d.

(g)where the salary or wages exceeds Five pounds fifteen shillings but does not exceed Six pounds—one shilling and twopence;

(h)where the salary or wages exceeds Six pounds but does not exceed Six pounds ten shillings—one shilling and fourpence;

(i)where the salary or wages exceeds Six pounds ten shillings but does not exceed Seven pounds—one shilling and sixpence;

(j) where the salary or wages exceeds Seven pounds but does not exceed Eight pounds—one shilling and eightpence;

(k)where the salary or wages exceeds Eight pounds but does not exceed Nine pounds—one shilling and tenpence;

(l)where the salary or wages exceeds Nine pounds but does not exceed Ten pounds ten shillings—two shillings;

(m) where the salary or wages exceeds Ten pounds ten shillings but does not exceed Twelve pounds ten shillings —two shillings and threepence;

(n)where the salary or wages exceeds Twelve pounds ten shillings but does not exceed Fourteen pounds ten shillings —two shillings and sixpence;

(o) where the salary or wages exceeds Fourteen pounds ten shillings but does not exceed Sixteen pounds ten shillings —two shillings and ninepence;

(p)where the salary or wages exceeds Sixteen pounds ten shillings but does not exceed Eighteen pounds ten shillings—three shillings; and

(q)where the salary or wages exceeds Eighteen pounds ten shillings—three shillings and sixpence.”.

Rates of deductions where employee has dependants.

3. Regulation 54b of the Income Tax Regulations is amended—

(a) by omitting from sub-regulation (1.) the words “five shillings” and inserting in their stead the words “three shillings”;

(b) by inserting after sub-regulation (1.) the following sub-regulation:—

“(1a.) Where the Commissioner is satisfied that by reason of circumstances connected with the employment of any employee it would be impracticable for the employee to furnish to his employer a declaration for the purposes of the last preceding sub-regulation, the employee may make that declaration to the Commissioner, and the Commissioner may issue to the employee a certificate showing the number of dependent persons specified in the declaration and, thereafter, the exhibiting of the certificate, during its currency, by the employee to a person who has been his employer for not less than four days in any week shall, in respect of that week, be deemed to be the furnishing of the declaration to the employer for the purposes of the last preceding sub-regulation.”.

 

Manner in which declaration to be finished.

4. Regulation 54c of the Income Tax Regulations is amended by inserting after the words “purposes of” the words “sub-regulation (1.) of”.

5. After regulation 54d of the Income Tax Regulations, the following regulation is inserted:—

Manner of furnishing declaration for purpose of obtaining certificate.

“54e. An employee furnishing a declaration for the purposes of sub-regulation (1a.) of regulation 54b of these Regulations shall complete and sign one copy of the form provided by the Commissioner or a Deputy Commissioner and shall forward the form to the Commissioner or Deputy Commissioner with an application for the certificate.”.

 

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