Income Tax Regulations (Amendment) (Cth)

Statutory Rules

1979 No. 126

REGULATION UNDER THE INCOME TAX ASSESSMENT

ACT 19361

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 this fourth day of July 1979.

 ZELMAN COWEN

 Governor-General

 By His Excellency’s Command,

JOHN HOWARD

Treasurer

_______________

AMENDMENT OF THE INCOME TAX REGULATIONS2

 After regulation 64 of the Income Tax Regulations the following regulation is inserted:

Oath or affirmation for purposes of section 265

“64A. (1) In this regulation, ‘designated person’ means a person designated for the purposes of section 265 of the Act.

• “(2)

  For the purposes of examining a person upon oath or affirmation for the purposes of section 265 of the Act, a designated person may administer an oath or take an affirmation.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 6 July 1979.

2. Statutory Rules 1936 No. 94 as amended by Statutory Rules 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; and 1978 Nos. 85 and 193.