Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES

 

1970

No.

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REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1969.*

 

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 Tax Assessment Act 1936-1969.

Dated this twentieth day of March, 1970.

Paul Hasluck

Governor-General.

 

By His Excellency's Command,

Treasurer.

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Amendments of the Income Tax Regulations 

Commencement.

1.These Regulations shall come into operation on the first day of July, 1970.

2. Regulations 21, 22 and 22a of the Income Tax Regulations are repealed and the following regulations inserted in their stead:—

Furnishing of returns by residents.

" 21.—(1.) Subject to the next succeeding regulation and to regulation 22c of these Regulations, where the income of a resident derived from sources in Australia is derived wholly within one State, the return of the resident shall be furnished to the Commissioner at the office of the Deputy Commissioner in that. State.

(2.) Subject to the next succeeding regulation and to regulation 22c of these Regulations, where—

(a)the income of a resident derived from sources in Australia is not derived wholly within one State; or

(b) the income of a resident is derived wholly from sources out of Australia,

the return of the resident shall be furnished to the Commissioner at the office of the Deputy Commissioner—

(c) if the resident is a person, not being a company, whose usual place of abode is in a State—in that State;

(d)if the resident is a company the central management and control of which is in a State—in that State; or

(e) in any other case—in Victoria.

Furnishing of returns by members of Defence Force.

" 22. Subject to regulation 22c of these Regulations, the return of a resident who is a member of the Defence Force serving on continuous full time service in the Defence Force shall be furnished to the Commissioner at the office of the Deputy Commissioner in the State in which the resident enlisted in, or was appointed to, the Defence Force.

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* Notified in the Commonwealth Gazette on  1970.

  Statutory Rules 1936, No, 94 as amended to date. For previous amendments of the Income Tax Regulations see footnote   to Statutory Rules 1969, No. 68, and see also Statutory Rules 1969, No. 68.

10628/70—Price 8c  10/19.2.1970

Furnishing of returns by partnerships and trustees.

" 22a.—(1.) Subject to regulation 22c of these Regulations, where the income of a partnership or of a trust estate derived from sources in Australia is derived wholly within one State, the return of the partnership or the trust estate, as the case may be, shall be furnished to the Commissioner at the office of the Deputy Commissioner in that State.

" (2.) Subject to regulation 22c of these Regulations, where—

(a) the income of a partnership or of a trust estate derived from sources in Australia is not derived wholly within one State; or

(b) the income of a partnership or of a trust estate is derived wholly from sources out of Australia,

the return of the partnership or the trust estate, as the case may be, shall be furnished to the Commissioner at the office of the Deputy Commissioner—

(c) where the principal records of the partnership or trust estate, as the case may be, are located within one State—in that State; or

(d) in any other case—in Victoria.".

3. Regulation 22b of the Income Tax Regulations is amended—

Furnishing of returns by non-residents.

(a) by omitting from sub-regulations (1.) and (3.) the word " Where " and inserting in its stead the words " Subject to the next succeeding regulation, where ";

(b)by omitting sub-regulation (2.) ; and

(c) by omitting sub-regulation (4.) and inserting in its stead the following sub-regulation:—

" (4.) Subject to the next succeeding regulation, in any case to which the preceding provisions of this regulation do not apply, the return of a non-resident shall be furnished to the Commissioner at the office of the Deputy Commissioner—

(a) where the principal records of the non-resident kept in Australia are kept within one State—in that State; or

(b)in any other case—in Victoria.".

4. After regulation 22b of the Income Tax Regulations the following regulation is inserted:—

Furnishing of returns as directed by Commissioner.

" 22c. Where the Commissioner has, by notice in writing, directed a person to furnish to the Commissioner at his office in Canberra or at the office of the Deputy Commissioner in a specified States—

(a) a specified return that the person has or may become liable to furnish; or

(b) any return that the person has or may become liable to furnish included in a specified class of returns,

the person shall furnish that return or any return included in that class of returns to the Commissioner in accordance with that direction.".

5.Regulation 24 of the Income Tax Regulations is repealed and the following regulation inserted in its stead:—

Territories.

" 24. For all purposes of this Part-

(a) the Territory of Papua and New Guinea shall be deemed to form part of the territory of the State of Queensland;

(b)the Territory of Norfolk Island shall be deemed to form part of the territory of the State of New South Wales;

(c) the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands shall each be deemed to form part of the territory of the State of Western Australia; and

(d) the Australian Capital Territory and the Northern Territory of Australia shall each be deemed to be a State.".

Application for registration as a group employer.

6. Regulation 54e of the Income Tax Regulations is amended—

(a) by omitting the word " An " (first occurring) and inserting in its stead the words " Subject to the next succeeding sub-regulation, an ";

(b) by omitting the words " or Territory " (wherever occurring) ;

(c) by adding at the end of paragraph (b)the word " and ";

(d) by omitting from paragraph (c)the word "; and " (last occurring) ;

(e) by omitting paragraph (d); and

(f) by adding at the end thereof the following sub-regulations:—

" (2.) Where the Commissioner has directed that an application by a person for registration as a group employer shall be made at the office of a Deputy Commissioner or at the offices of Deputy Commissioners, an application by that person for registration as a group employer shall be made in accordance with that direction.

" (3.) For the purposes of this regulation—

(a)the Australian Capital Territory shall be deemed to form part of the territory of the State of New South Wales; and

(b)the Northern Territory of Australia shall be deemed to form part of the territory of the State of South Australia.".

Place where annual statement of deductions to be furnished.

7. Regulation 54zk of the Income Tax Regulations is amended—

(a)by omitting from paragraph (c) the words " Commissioner in Canberra " and inserting in their stead the words " Deputy Commissioner in New South Wales ";

(b) by omitting from paragraph (d)the words " that Territory " and inserting in their stead the words " South Australia "; and

(c) by omitting from paragraph (e) the words ", Central Office, Melbourne " and inserting in their stead the words " in Victoria ".

Additional amendments.

8.The Income Tax Regulations are amended as set out in the Schedule to these Regulations.

 

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THE SCHEDULE Regulation 8.

Provision amended	Amendments
Regulation 54f...........................................	Omit from sub-regulation (1.) the words " or Territory "
Regulation 54h...........................................	Omit the words " or Territory "
Regulation 54j............................................	Omit the words " or Territory "
Regulation 54k...........................................	Omit from sub-regulation (2.) the words " or Territory "
Regulation 54n...........................................	Omit from sub-regulations (3.) and (5.) the words " or Territory "

      

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