Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES

1967 No.

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1967.*

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 1936-1967.

Dated this eighteenth day of August, 1967.

CASEY

Governor-General.

By His Excellency’s Command,

(Sgd) William McMahon

Treasurer.

 

Amendments of the Income Tax Regulations 

Special areas for purposes of section 23ac.

1. Regulation 4ad of the Income Tax Regulations is amended by adding at the end thereof the following sub-regulations:—

“(3.) By reason of a state of disturbance in or affecting Vietnam (Southern Zone), the area specified in the Sixth Schedule to these Regulations, being an area outside Australia, shall be deemed to have become, on the seventh day of March, 1967, a special area for the purposes of section 23ac of the Act.

“(4.) In the Sixth Schedule to these Regulations, a reference to miles shall be read as a reference to Admiralty nautical miles.”.

Sixth Schedule.

2. The Income Tax Regulations are amended by adding at the end thereof the following Schedule:—

“SIXTH SCHEDULE Regulation 4ad (3.).

All that area of land and waters (other than land or waters forming part of the territory of Cambodia or China) bounded by a line commencing at the intersection of the boundary between Cambodia and Vietnam (Southern Zone) with the shore of Vietnam (Southern Zone) at high-water mark; thence proceeding in a straight line to a point 100 miles west (true) of that intersection; thence proceeding along an imaginary line parallel to, and at a distance of 100 miles from, the shore of Vietnam at high-water mark to its intersection with the parallel 21 degrees 30 minutes north latitude; thence proceeding along that parallel westerly to its intersection with the shore of Vietnam at high-water mark; thence following the shore of Vietnam at high-water mark to the point of commencement.”.

 

* Notified in the Commonwealth Gazette on  , 1967.

  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; and 1962, Nos. 15 and 44 and 112 and 1963, Nos. 53 and 92; 1964, Nos. 74, 121 and 134; 1965, Nos. 133 and 187; and 1966, No. 156.

 

By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.

7933/67—Price 5c 12/3.8.1967