Income Tax Regulations (Amendment) (Cth)

Statutory Rules 1982 No. 1151

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Income Tax Regulations2(Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax Assessment Ac t 1936.

 Dated 27 May 1982.

 ZELMAN COWEN

 Governor-General

 By His Excellency’s Command,

JOHN HOWARD

Treasurer

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Interpretation

 1. Regulation 54A of the Income Tax Regulations is amended—

• (a)

  by inserting after the definition of “total zone rebate value” in sub-regulation (1) the following definitions:

   “ ‘Zone A’ has the same meaning as in section 79A of the Act;

   ‘Zone B’ has the same meaning as in section 79A of the Act;”; and

• (b)

  by inserting after sub-regulation (5) the following sub-regulation:

 “(6) In this Subdivision, a reference to the special area within Zone A or Zone B shall be read as a reference to the special area within that Zone for the purposes of section 79A of the Act.”.

Rate of deduction for zone areas

 2. Regulation 54DAA is amended—

• (a)

  by omitting from sub-regulation (1) “an area described in Part I of Schedule 2 to the Act” and substituting “the special area within Zone A”;

• (b)

  by omitting from sub-regulation (1) “$4.15” (wherever occurring) and substituting “$14.40”;

• (c)

  by omitting from sub-regulation (1) “12 cents” (wherever occurring) and substituting “24 cents”;

• (d)

  by omitting from sub-regulation (2) “an area described in Part II of Schedule 2 to the Act” and substituting “the special area within Zone B”;

• (e)

  by omitting from sub-regulation (2) “70 cents” (wherever occurring) and substituting “$14.40”;

• (f)

  by omitting from sub-regulation (2) “2 cents” (wherever occurring) and substituting “10 cents”; and

• (g)

  by adding at the end thereof the following sub-regulations:

 “(3) Subject to this Subdivision, where any salary or wages (other than an amount referred to in paragraph 54DAAA (a), (b) or (c)) that an employee receives or is entitled to receive in respect of a week or part of a week is or are paid in Zone A but not in the special area within Zone A and the employee has furnished to his employer a declaration under this Subdivision, the prescribed rate of deductions to be made for the purposes of section 221C of the Act by the employer from payments of the salary or wages is the rate obtained by deducting from the rate that would, but for this regulation, have been applicable in accordance with regulation 54B or 54C, as the case requires—

(a) where the employee has claimed a concessional rebate in respect of a dependant but has not claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

• (i)

  $4.15; and

  (ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 24 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 25;

(b) where the employee has claimed a concessional rebate in respect of a dependant and has claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) $4.15; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 24 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the sum of the number of dollars in the total rebate value and the number of dollars in the total zone rebate value of the employee specified in the declaration by 25;

(c) where the employee has not claimed a concessional rebate in respect of a dependant but has claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) $4.15; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 24 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total zone rebate value of the employee specified in the declaration by 25; or

(d) in any other case—$4.15.

 “(4) Subject to this Subdivision, where any salary or wages (other than an amount referred to in paragraph 54DAAA (a), (b) or (c) ) that an employee receives or is entitled to receive in respect of a week or part of a week is or are paid in Zone B but not in the special area within Zone B and the employee has furnished to his employer a declaration under this Subdivision, the prescribed rate of deductions to be made for the purposes of section 221C of the Act by the employer from payments of the salary or wages is the rate obtained by deducting from the rate that would, but for this regulation, have been applicable in accordance with regulation 54B or 54C, as the case requires—

(a) where the employee has claimed a concessional rebate in respect of a dependant but has not claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) 70 cents; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 10 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total rebate value of the employee specified in the declaration by 25;

(b) where the employee has claimed a concessional rebate in respect of a dependant and has claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) 70 cents; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 10 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the sum of the number of dollars in the total rebate value and the number of dollars in the total zone rebate value of the employee specified in the declaration by 25;

(c) where the employee has not claimed a concessional rebate in respect of a dependant but has claimed a zone rebate in respect of a zone dependant—the amount equal to the sum of—

(i) 70 cents; and

(ii) the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 10 cents by the number (disregarding any fraction) ascertained by dividing the number equal to the number of dollars in the total zone rebate value of the employee specified in the declaration by 25; or

(d) in any other case—70 cents.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 31 May 1982.

2. Statutory Rules 1936 No. 94 as amended by 1939 Nos. 6 and 42; 1940 Nos. 138 and 289; 1941 Nos. 120 and 327; 1942 Nos. 339 and 553; 1943 Nos. 80, 127 and 151; 1944 Nos. 90 and 124; 1945 Nos. 12, 85, 169 and 192; 1946 No. 135; 1947 Nos. 77 and 173; 1948 Nos. 115 and 162; 1949 Nos. 25 and 50; 1950 Nos. 63 and 101; 1951 Nos. 136 and 157; 1952 Nos. 89, 90 and 102; 1953 Nos. 55 and 88; 1954 Nos. 11, 99 and 112; 1955 No. 23; 1956 Nos. 34, 35 and 96; 1957 Nos. 39 and 74; 1958 Nos. 27 and 70; 1959 Nos. 25 and 81; 1960 Nos. 44 and 74; 1962 Nos. 15, 44 and 112; 1963 Nos. 53 and 92; 1964 Nos. 74, 121 and 134; 1965 Nos. 133 and 187; 1966 No. 156; 1967 Nos. 112 and 126; 1968 No. 1; 1969 No. 68; 1970 Nos. 43, 126, 168 and 213; 1971 Nos. 120 and 148; 1972 Nos. 48, 50 and 137; 1973 No. 266; 1974 Nos. 193, 226 and 267; 1975 Nos. 88, 89, 99, 101 and 213; 1976 Nos. 115, 188 and 212; 1977 Nos. 77, 107 and 248; 1978 Nos. 85 and 193; 1979 Nos. 126 and 239; 1980 Nos. 86, 137 and 149; 1981 Nos. 116 and 360.