Income Tax Regulations (Amendment) (Cth)

Statutory Rules 1984 No. 4081

Income Tax Regulations2 (Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and pursuant to section 4 of the Acts Interpretation Act 1901,hereby make the following Regulations under the Income Tax Assessment Act 1936.

Dated 13 December 1984.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

(Sgd) Paul Keating

Treasurer

 

Principal Regulations

1. In these Regulations, “Principal Regulations” means the Income Tax Regulations.

Repeal of Part VII

2. Part VII of the Principal Regulations is repealed.

Return of certificates of registration and exemption

3. Regulation 58la of the Principal Regulations is amended by omitting from sub-regulation (2) all words from and including “Penalty”.

4. Regulation 65 of the Principal Regulations is repealed and the following regulation substituted:

Penalty for offences

“65. Where a person contravenes a provision of these Regulations and a penalty for a contravention of that provision is not expressly provided, the person is guilty of an offence against these Regulations punishable upon conviction by a fine not exceeding $500.”.

 

S.R. 367/84 Cat. No. —Recommended retail price 40c  10/6.12.1984

 

First Schedule

5. The First Schedule to the Principal Regulations is amended by omitting Forms 9, 10 and 11 and substituting the Form set out in the Schedule.

Savings

6. (1) Notwithstanding the repeal effected by regulation 2 and the amendment effected by regulation 5—

(a) regulation 55 of the Principal Regulations as in force immediately before the date of commencement of these Regulations continues to apply in relation to the prosecution after that date, under section 223 of the Act as in force immediately before that date, of persons for the offence referred to in that regulation;

(b) regulation 56 of the Principal Regulations as in force immediately before the date of commencement of these Regulations continues to apply in relation to any order made after that date by a Court pursuant to section 225 of the Act as in force immediately before that date;

(c) regulation 57 of, and Form 10 in the First Schedule to, the Principal Regulations as in force immediately before the date of commencement of these Regulations continues to apply in relation to any election made after that date by a defendant in a taxation prosecution pursuant to section 234 of the Act as in force immediately before that date; and

(d) regulation 58 of, and Form 11 in the First Schedule to, the Principal Regulations as in force immediately before the date of commencement of these Regulations continues to apply in relation to the grant or registration after that date of certificates pursuant to section 249 of the Act as in force immediately before that date.

(2) In sub-regulation (1), “the Act” means the Income Tax Assessment Act 1936.

   

SCHEDULE Regulation 7

FORM TO BE INSERTED IN FIRST SCHEDULE TO PRINCIPAL REGULATIONS

FORM 9 Section 220

Regulation 52

COMMONWEALTH OF AUSTRALIA

Income Tax Assessment Act 1936

ORDER UNDER SUB-SECTION 220 (5)

TO of

WHEREAS—

in respect of the estate of formerly of , deceased,

probate has not been granted, nor letters of administration taken out, within 6 months of *his/ *her/death; *and/

  tax has not been *assessed/*paid/on the whole of the income derived by up to the time of *his/*her/death; and

  additional tax under Part VII of the Income Tax Assessment Act 1936 to which  is liable has not been *assessed/*paid/:

AND WHEREAS the amount payable by the estate of in respect of the above-mentioned *tax/*additional tax/*tax and additional tax/has, pursuant to section 220 of that Act, been assessed at $ :

I, , the *delegate of the/Commissioner of Taxation, pursuant to sub-section 220 (5) of that Act, hereby authorize you to levy—

the above-mentioned amount of $ ; *and/

 the amount of $ , being the amount of additional tax under section 207 of that Act payable in relation to the above-mentioned amount; and the costs in relation to this order,

by distress and sale of any property of the estate of

Dated 19 .

*Delegate of the/Commissioner of Taxation

* Omit word or words if inapplicable or unecessary

 Omit paragraph if inapplicable

NOTES

1. Notified in the Commonwealth of Australia Gazette on 13 December 1984.

2. Statutory Rules 1936 No. 94 as amended to date. For previous amendments see Note 2 to Statutory Rules 1984 No. 172 and see also Statutory Rules 1984 Nos. 172 and 286.

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