Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1940. No. 138.

 

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 seventeenth day of July, 1940.

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendments of Income Tax Regulations. 

Furnishing of returns.

1. Regulation 21 of the Income Tax Regulations is amended—

(a)by omitting sub-regulation (1.) and inserting in its stead the following sub-regulation:—

“(1.) Where—

(a) the income from sources in Australia is derived wholly within one State; or

(b)the only income derived by a resident of a State from sources outside that State consists of earnings, salaries or wages,

the return of income shall be furnished to the Commissioner at the office of the Deputy Commissioner in that State.”;

(b) by inserting in sub-regulation (2.) after the word “shall”, the words “subject to the last preceding sub-regulation”; and

(c) by omitting sub-regulation (3.) and inserting in its stead the following sub-regulation:—

“(3.) Notwithstanding anything contained in this regulation, the return of income derived by any person resident in the Australian Capital Territory and the return of income of any person whose income from sources in Australia is derived wholly within that Territory shall be furnished to the Commissioner at his office in Canberra.”

 

* Notified in the Commonwealth Gazette on  , 1940.

  Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42.

2910.—12/10.5.1940.—Price 3d.

 

Evidence.

2. Regulation 39 of the Income Tax Regulations is amended by adding at the end of sub-regulation (3.) the following proviso:—

“Provided that no expenses shall be allowed in pursuance of this regulation to a person who is so required, to attend in consequence of a request made by or on behalf of the taxpayer”.

How tax may be paid.

3. Regulation 44 of the Income Tax Regulations is amended by adding at the end of paragraph (a) the words “or of the High Commissioner of the Commonwealth of Australia in the United Kingdom or of the Australian Government Trade Commissioner in the United States of America”.

 

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