Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1932. No. 36.

REGULATION UNDER THE INCOME TAX ASSESSMENT ACT 1922-1930.

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Income Tax Assessment Act 1922-1930, to come into operation forthwith.

Dated this twelfth day of April, 1932.

ISAAC A. ISAACS

Governor-General.

By His Excellency’s Command,

C. W. C. MARR

for Treasurer.

 

Amendment of the Income Tax Regulations.

(Statutory Rules 1927, No. 159, as amended to this date.)

Regulation 44 of the Income Tax Regulations is amended by omitting sub-regulation (1.) and inserting in its stead the following sub-regulation:—

“(1.) Subject to the next succeeding sub-regulation, a Board—

(a) shall take all oral evidence on oath or affirmation, and for that purpose the Chairman of the Board, or, in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmations; and

(b) may receive without formal proof a document containing any statement or particular which in the opinion of the Board is relevant to the question in issue in the review (not being a document which has been brought into existence solely for the purpose of the review) and may take into consideration such statement or particular.”.

 

By Authority: H. J. Green, Government Printer, Canberra.

980.—Price 3d.