Income Tax Regulations (Amendment) (Cth)
I,
THE DEPUTY OF THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting
with the advice of the Federal Executive Council, hereby make the following
Regulation under the
Dated 21 July 1983.
Deputy of the Governor-General
By His Excellency’s Command,
Treasurer
After Regulation 54ze of the Income Tax Regulations the following Division is inserted:
“54zea. (1) In this Division, unless the contrary intention appears—
‘eligible paying authority’, in relation to a prescribed payment, means a paying authority who is an eligible paying authority in relation to that payment for the purposes of Division 3a of Part VI of the Act;
‘motor vehicle’ means any motor vehicle designed for use on land and includes—
(a) a vehicle known as a four-wheel drive vehicle;
(b) a motor cycle or similar vehicle;
S.R. 156/83 Cat. No. Recommended retail price 40c 15/19.7.1983
(c) an agricultural, earthmoving or industrial vehicle, including any such vehicle designed for off-road use; and
(d) a trailer or similar vehicle, including an agricultural, earthmoving or industrial trailer designed for off-road use;
‘system’ includes a part of a system.
“(2) Words and expressions used in this Division and in Division 3a of Part VI of the Act have in this Division, unless the contrary intention appears, the same respective meanings as they have in that Division.
“(3) For the purposes of this Division—
(a) the Territory of Norfolk Island shall be deemed to form part of the State of New South Wales;
(b) the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands shall each be deemed to form part of the State of Western Australia;
(c) the Northern Territory of Australia shall be deemed to form part of the State of South Australia; and
(d) the Australian Capital Territory shall be deemed to be a State.
“54zeb. (1) A payment, being a payment within the meaning of Division 3a of Part VI of the Act, that is made, or is liable to be made, under a contract the performance of which, in whole or in part, involves the performance of work that consists of the carrying out for a person who is a prescribed person of any activity to which sub-regulation (2) or (3) applies is declared to be a prescribed payment for the purposes of that Division.
“(2) This sub-regulation applies to the following activities, namely, the construction, erection, installation, alteration, modification, repair, improvement, demolition, destruction, dismantling, or removal of any structure, roadworks or thoroughfare and, without limiting the generality of the foregoing, applies to—
(a) the painting, decorating, proofing or other treatment of the internal or external surfaces of any structure other than signwriting or the production of murals or other similar works;
(b) the installation in, or the fixing or fitting in or to, any structure of—
(i) a system of, or device for, heating, cooking, refrigeration, insulation, lighting, power supply, water supply, irrigation, sanitation, drainage, fire or security protection, sound, communication, air-conditioning, ventilation, or any other system or device forming or to form an integral part of any structure;
(ii) walls, ceilings, linings or floors of any description;
(iii) roof-tiles, ceramic tiles, quarry tiles, stone, or any other interior or exterior cladding or covering of any description; or
(iv) any built-in furniture, any electrical or plumbing fittings (including kitchen or sanitary ware) so as to become fixtures;
(c) internal or external cleaning that is carried out in the course of, or in connection with, the construction, erection, installation, alteration, modification, repair, improvement, demolition, destruction, dismantling or removal of any structure, roadworks or thoroughfare; and
(d) any other activity, being an activity carried out on a structure or on land on which a structure is to be located or on roadworks or thoroughfares or on land on which roadworks or thoroughfares are to be located, that forms an integral part of, is preparatory to, or is for rendering complete any of the activities referred to in this sub-regulation other than in this paragraph and, without limiting the generality of the foregoing, includes site clearance, earthmoving, excavation, laying of foundations, erection of scaffolding, site restoration, landscaping or access works but does not include—
(i) the provision of architectural, designing, surveying, engineering or any other professional building or construction services (including the preparation of plans and specifications) performed in connection with any of the activities referred to in this sub-regulation; and
(ii) the delivery of goods or materials to be used in, or to form part of, a construction project or the removal of goods or materials, including waste, from a site of a construction project.
“(3) This sub-regulation applies to the following activities—
(a) the transportation by road of goods or materials (including construction materials, agricultural produce, livestock, waste, natural resources or merchandise of any description);
(b) the provision of architectural services (including the preparation of plans and specifications) performed in connection with any of the activities to which sub-regulation (2) applies;
(c) the provision of surveying services (including the preparation of plans and specifications) performed in connection with any of the activities to which sub-regulation (2) applies;
(d) the provision of engineering services (including the preparation of plans and specifications) performed in connection with any of the activities to which sub-regulation (2) applies;
(e) the provision of building and construction services of a professional nature (including the preparation of plans and specifications) performed in connection with any of the activities to which sub-regulation (2) applies, other than services referred to in paragraph (b), (c) or (d);
(f) the construction of items of joinery (including veneering, laminating, polishing, staining or painting of cupboards or cabinets) that are to become fixtures in any structure;
(g) the reconditioning, servicing, repair or maintenance of a motor vehicle or of any component, accessory or part of a motor vehicle, or the painting of a motor vehicle or of any component, accessory or part of a motor vehicle in connection with such reconditioning, servicing, repair or maintenance, including the removal of fittings or replacement of any component, accessory or part of a motor vehicle; and
(h) the cleaning of—
(i) office, business, residential, institutional or any other premises or any part of such premises, including windows, furniture, fixtures and fittings; and
(ii) roadways, thoroughfares, venues and other places including recreational, sporting or other venues,
not being activities referred to in paragraph (2) (c).
“(4) In sub-regulation (1), ‘prescribed person’ means—
(a) in relation to the carrying out of any activity referred to in sub-regulation (2)—
(i) a person who is carrying on a business—
(A) that consists wholly or principally of the carrying out of an activity or activities referred to in that sub-regulation; or
(B) that consists, in whole or in part, of furnishing, or arranging for, the services of another person or other persons to carry out such an activity or activities;
(ii) a person who is carrying on a business that consists, in part, of the carrying out of an activity or activities referred to in that sub-regulation, where the activity so carried out is such an activity and is carried out for a person other than that person; or
(iii) a person other than a person referred to in sub-paragraph (i) or (ii) where the work is performed in respect of a construction project the cost of which, including the cost of—
(A) goods or materials used in, or forming part of, the construction project; and
(B) surveying, designing or other activities preliminary to the construction project,
exceeds, or may reasonably be expected to exceed, $10,000;
(b) in relation to the carrying out of any activity referred to in paragraph (3) (a)—
(i) a person who is carrying on a business—
(A) that consists, in whole or in part, of the carrying out of an activity referred to in that paragraph where the activity so carried out is such an activity and is carried out for a person other than that person; or
(B) that consists, in whole or in part, of furnishing, or arranging for, the services of another person or other
persons to carry out any activity referred to in that paragraph,
where the activity so carried out does not consist of the transportation of goods or materials that are, or have been, the property of the person carrying on that business; or
(ii) a person who, in the course of carrying on a business or in providing services otherwise than in connection with the carrying on of such a business, engages a person carrying out that activity to carry out that activity on a regular daily basis, where the performance of that activity involves the exclusive use of a vehicle or vehicles provided by the person so engaged for the purpose of carrying out that activity;
(c) in relation to the carrying out of an activity referred to in paragraph (3) (b), a person who is carrying on a business—
(i) that consists, in whole or in part, of the carrying out of that activity where the activity so carried out is such an activity and is carried out for a person other than that person; or
(ii) that consists, in whole or in part, of furnishing, or arranging for, the services of another person or other persons to carry out that activity;
(d) in relation to the carrying out of any activity referred to in paragraph (3) (c), a person who is carrying on a business—
(i) that consists, in whole or in part, of the carrying out of that activity where the activity so carried out is such an activity and is carried out for a person other than that person; or
(ii) that consists, in whole or in part, of furnishing, or arranging for, the services of another person or other persons to carry out that activity;
(e) in relation to the carrying out of any activity referred to in paragraph (3) (d), a person who is carrying on a business—
(i) that consists, in whole or in part, of the carrying out of that activity where the activity so carried out is such an activity and is carried out for a person other than that person; or
(ii) that consists, in whole or in part, of furnishing, or arranging for, the services of another person or other persons to carry out that activity;
(f) in relation to the carrying out of any activity referred to in paragraph (3) (e), a person who is carrying on a business—
(i) that consists, in whole or in part, of the carrying out of that activity where the activity so carried out is such an activity and is carried out for a person other than that person; or
(ii) that consists, in whole or in part, of furnishing, or arranging for, the services of another person or other persons to carry out that activity;
(g) in relation to the carrying out of any activity referred to in paragraph (3) (f), a person who is carrying on a business—
(i) that consists, wholly or principally, of the carrying out of an activity or activities referred to in that paragraph;
(ii) that consists, in whole or in part, of furnishing, or arranging for, the services of another person or other persons to carry out such an activity or activities; or
(iii) that consists, in part, of the carrying out of an activity or activities referred to in that paragraph, where the activity so carried out is such an activity and is carried out for a person other than that person;
(h) in relation to the carrying out of any activity referred to in paragraph (3) (g), a person who is carrying on a business—
(i) that consists, wholly or principally, of the carrying out of an activity or activities referred to in that paragraph;
(ii) that consists, in whole or in part, of furnishing, or arranging for, the services of another person or other persons to carry out such an activity or activities; or
(iii) that consists, in part, of the carrying out of an activity or activities referred to in that paragraph, where the activity so carried out is such an activity and is carried out—
(A) for a person other than that person; or
(B) in connection with a motor vehicle that is to be sold by that person; and
(j) in relation to the carrying out of any activity referred to in paragraph (3) (h), a person who is carrying on a business—
(i) that consists, in whole or in part, of the carrying out of an activity referred to in that paragraph where the activity so carried out is such an activity and is carried out for a person other than that person; or
(ii) that consists, in whole or in part, of furnishing, or arranging for, the services of another person or other persons to carry out any activity specified in that paragraph.
“(5) For the purposes of this regulation, where an activity is carried out for 2 or more persons who together carry on business in partnership, those persons shall together be taken to be a person for whom the activity is carried out.
“54zec. For the purposes of the definition of ‘construction project’ in sub-section 221yha (1) of the Act, any activity in relation to structures or land, being an activity to which sub-regulation 54zeb (2) applies, that is not referred to in paragraphs (a) to (f), inclusive, of that definition is, for the purposes of paragraph (g) of that definition, a prescribed activity.
“54zed. (1) Subject to sub-regulation (2), the amount for the purposes of sub-paragraph 221yhd (5) (a) (i) of the Act, is an amount equal to the amount ascertained by multiplying 10 cents by the number equal to the number of whole dollars in the prescribed payment.
“(2) Where an amount determined in accordance with sub-regulation (1) comprises an amount of dollars and cents, the cents shall be disregarded.
“54zef. (1) Subject to sub-regulation (2)—
(a) the paying authority notification form or the householder notification form required to be furnished under section 221yhb of the Act; or
(b) the amounts (if any) deducted from prescribed payments, the deduction forms and the reconciliation form, required to be furnished under section 221yhd of the Act;
shall be forwarded to the Commissioner—
(c) in the case of an eligible paying authority who is required, or will be required, in relation to a year of income, to furnish an income tax return—at the office of the Deputy Commissioner at which he is required, or will be required, to furnish that income tax return under Part IV of the Income Tax Regulations; or
(d) in any other case—
(i) where the eligible paying authority carries on business in Australia or provides services otherwise than in connection with such a business, at the office of a Deputy Commissioner—
(A) where the principal records of the business or the principal records in connection with those services are kept within one State—in that State; or
(B) in any other case—as the Commissioner directs;
(ii) where the eligible paying authority is a resident and sub-paragraph (i) does not apply to that eligible paying authority—at the office of a Deputy Commissioner in the State in which he has his principal place of residence; and
(iii) where the eligible paying authority is not a resident and sub-paragraph (i) does not apply to that eligible paying authority—at the office of a Deputy Commissioner in the State in which the prescribed payments are made or, if the prescribed payments are made in more than one State, at the office or offices of such Deputy Commissioner or Deputy Commissioners as the Commissioner directs.
“(2) Where the Commissioner has directed that an eligible paying authority shall furnish all amounts (if any) and all forms specified in sections 221yhb and 221yhd of the Act at the office of a Deputy Commissioner or at the offices of Deputy Commissioners then the remittance of those amounts and the forwarding of those forms shall be made in accordance with that direction.
“54zeg. An eligible paying authority required to pay any amount to the Commissioner may pay that amount—
(a) by delivery of cash, bank notes or cheques at the office of a Deputy Commissioner in accordance with regulation 54zef; or
(b) by remitting the amount to a Deputy Commissioner, in accordance with regulation 54zef, by bank draft, cheque, postal money order or postal order payable in the State to which the remittance is sent.
“54zeh. (1) An eligible paying authority who is required to issue a copy of a deduction form to a payee may issue it—
(a) by causing it to be delivered to that payee personally; or
(b) by posting it by prepaid letter post addressed to that payee at his last known postal address.
“(2) Where a copy of a deduction form that has been posted in accordance with this regulation is returned to the eligible paying authority undelivered, he shall forward the copy of the deduction form to a Deputy Commissioner, in accordance with regulation 54zef, not later than—
(a) the last day of the month next succeeding the month to which the deduction form applied; or
(b) 7 days after the return of the copy of the deduction form,
whichever is the later.
“54zej. An issuing authority, to whom sub-section 221yhb (10) of the Act applies, shall furnish the information to the Commissioner at the office of the Deputy Commissioner in the capital city of the State in which the construction project is to be carried out.”.
1. Notified in the
Commonwealth of Australia Gazette on 22 July 1983.2. Statutory Rules 1936 No. 94 as amended to date. For previous amendments
see Note 2 to Statutory Rules 1983 No. 79 andsee also Statutory Rules 1983 Nos. 79 and 87.
Printed by Authority by the Commonwealth Government Printer
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