Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1924. No. 23.

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1922‑1923.

I, THE GOVERNOR‑GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income TaxAssessment Act 1922‑1923, to come into operation as from the 21st November, 1923.

Dated this thirteenth day of February 1924.

Governor‑General.

By His Excellency’s Command,

for Treasurer

 

Amendment of the Income Tax Regulations 1922.

(Statutory Rules 1923, No. 12, as amended to this date.)

Regulation 38e of the Income TaxRegulations 1922 is amended by omitting sub‑regulation (1) and inserting in its stead the following sub‑regulation:—

“(1) A taxpayer who desires that his case shall be referred to a Board of Appeal shall forward to the Commissioner a written request to that effect within thirty days after sender by post of notice of the decision of the Commissioner, or, in the case of determinations under section twenty‑one of the Act, within thirty days after service by post if the demand for the additional tax, stating fully and in detail the grounds on which he relies.”

 

Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.

C.1241.—Price 3d.