Statutory Rules 1981 No. 3601
__________
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 Act 1936.
Dated 11
December 1981.
ZELMAN
COWEN
Governor-General
By
His Excellency’s Command,
JOHN
HOWARD
Treasurer
_____________
Interpretation
1. Regulation 54A of the Income Tax Regulations
is amended by omitting from the definition of “general exemption” in
sub-regulation (1) “(a) or (b)” and substituting “(a), (b) or (c)”.
Rate
of deductions where employee claims general exemption only
2. Regulation 54B of the Income Tax Regulations
is amended by omitting “(a) or (b)” and substituting “(a), (b) or (c)”.
Rate
of deductions where employee claims a rebate in respect of a dependant
3. Regulation 54C of the Income Tax Regulations
is amended by omitting “(a) or (b)” and substituting “(a), (b) or (c)”.
Rate
of deductions where employee does not furnish declaration
4. Regulation 54D of the Income Tax Regulations
is amended by omitting “(a) or (b)” and substituting “(a), (b) or (c)”.
Rate
of deductions for areas described in Part I or II of Schedule 2 to Act
5. Regulation 54DAA of the Income Tax
Regulations is amended—
- (a)
by omitting from sub-regulation (1) “(a) or
(b)” and substituting “(a), (b) or (c)”; and
- (b)
by omitting from sub-regulation (2) “(a) or
(b)” and substituting “(a), (b) or (c)”.
Rate of deductions where amounts to
which paragraph 26 (eb) of the Act applies or retirement amounts included
6. Regulation 54DAAA of the Income Tax
Regulations is amended by omitting paragraphs (a) and (b) and substituting
the following paragraphs:
- “(a)
an amount to which paragraph 26 (eb) of the
Act applies;
- (b)
an amount to which section 26 AC of the Act
applies; or
- (c)
an assessable retirement amount for the
purposes of the definition of ‘salary or wages’ in sub-section 221A (1) of the
Act,”.
Furnishing
of declaration
7. Regulation 54DAC of the Income Tax
Regulations is amended by omitting from sub‑regulation (1) “(a) or (b)”
and substituting “(a), (b) or (c)”.
Form
of declaration
8. Regulation 54DAD of the Income Tax
Regulations is amended—
- (a)
by omitting from paragraph 3 (a) “(a) or
(b)” and substituting “(a), (b) or (c)”;
- (b)
by omitting from sub-paragraph (3) (b) (ii)
“(a) or (b)” and substituting “(a), (b) or (c)”; and
- (c)
by omitting from sub-regulation (4) “(a) or
(b)” and substituting “(a), (b) or (c)”.
Meaning
of zone dependant
9. Regulation 54DAEA of the Income Tax
Regulations is amended by omitting from sub‑regulation (1) “(a) or (b)”
and substituting “(a), (b) or (c)”.
Commissioner’s
certificate
10. Regulation 54DAJ of the Income Tax Regulations
is amended by omitting from paragraph (a) “(a) or (b)” and substituting “(a),
(b) or (c)”.
Effect
of certificate
11. Regulation 54DAK of the Income Tax Regulations
is amended by omitting from sub‑regulation (1) “(a) or (b)” and
substituting “(a), (b) or (c)”.
NOTES
1. Notified
in the Commonwealth of Australia Gazette on 18 December 1981.
2. Statutory
Rules 1936 No. 94 as amended to date. For previous amendments see Note 2
to Statutory Rules 1981 No. 116 and see also