Income Tax Regulations (Amendment) (Cth)

Statutory Rules

1977 No. 107

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936*

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 twenty-eighth day of June, 1977.

JOHN R. KERR

Governor-General.

By His Excellency’s Command,

ERIC ROBINSON

Minister of State for Post and Telecommunications for and on behalf of the Treasurer.

Amendments of the Income Tax Regulations 

1. (1) After regulation 8 of the Income Tax Regulations the following regulation is inserted in Part III:—

Relief from levy.

“ 8a. (1) Each of the following classes of persons is prescribed for the purposes of paragraph 251X (2) (a) of the Act:—

(a) persons who are eligible pensioners within the meaning of the Health Insurance Act 1973;

(b) persons who are, in relation to eligible pensioners within the meaning of the Health Insurance Act 1973, dependants within the meaning of that Act;

(c) persons, not being persons referred to in paragraph (a) or (b), who are legally married, or are, by virtue of sub-regulation (3), to be deemed to be legally married for the purposes of this regulation, to persons referred to in either of those paragraphs.

“ (2) A person who was, during a period that commenced after 30 September 1976, a person included in a class of persons specified in paragraph (1) (a), (b) or (c) is exempt from payment of so much of the amount of the health insurance

 

* Notified in the Australian Government Gazette on 30 June 1977.

  Statutory Rules 1936, No. 94 as amended to date. For previous amendment of the Income Tax Regulation see footnote   to Statutory Rules 1977, No. 77 and see also Statutory Rules 1977, No. 77.

 

levy that, but for this regulation, would be payable by him in accordance with Part VIIb of the Act in respect of income of a year of income as exceeds the amount of the levy that would be payable by him if—

(a) in the case of a person included in a class of persons specified in paragraph (1) (a) or (b)—that person and each of his dependants included in a class of persons specified in either of those paragraphs was, during the whole of that period, a person—

(i) who is referred to in paragraph 251V (1) (b) of the Act; and

(ii) who, for the purposes of the Health Insurance Levy Act (No. 2) 1976, is to be taken to have been entitled to free medical treatment; or

(b) in the case of a person included in the class of persons specified in paragraph (1) (c)—the person to whom that person is legally married or is, by virtue of sub-regulation (3), to be deemed to be legally married for the purposes of this regulation was, during the whole of that period, a person—

(i) who is referred to in paragraph 251V (1) (b) of the Act; and

(ii) who, for the purposes of the Health Insurance Levy Act (No. 2) 1976, is to be taken to have been entitled to free medical treatment.

“ (3) Where, during a period, a man and a woman have lived together as husband and wife on a bona fide domestic basis although they were not legally married to each other, they shall, for the purposes of this regulation, be deemed to have been legally married to each other during that period.”.

(2) For the purposes of regulation 8a of the Income Tax Regulations as amended by these Regulations, a person who on 25 November 1976, became, by virtue of the commencement of the Health Insurance Amendment Act (No. 3) 1976, a person included in a class of persons specified in paragraph 8a (l) (a), (b) or (c) of the Income Tax Regulations as so amended shall be deemed to have been a person included in that class of persons during the period that commenced on 1 October 1976 and ended on 24 November 1976.

Form of declaration.

2. Regulation 54dad of the Income Tax Regulations is amended—

(a) by omitting from sub-regulation (2) the word “ column ” and substituting the word “ columns ”; and

(b) by inserting after sub-regulation (4) the following sub-regulation:—

“ (4a) Notwithstanding the provisions of sub-regulations (2), (3) and (4), a declaration under this Subdivision may be in a form that omits any of the headings, columns and directions referred to in sub-regulation (3) or (4), and in a declaration under this Subdivision in such a form, an employee shall comply with the requirements of sub-regulations (3) and (4) so far as those sub-regulations are applicable in relation to that form of declaration.”.