Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1950. No..

 

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1949.*

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 1936-1949.

Dated this fifth day of October, 1950.

W. J. McKell

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendment of the Income Tax Regulations. 

Parts.

1. Regulation 2 of the Income Tax Regulations is amended by omitting the words—

“ Sub-division C.—Tax Stamps.”

and inserting in their stead the words—

“ Sub-division C.—Employers other than Group Employers.”.

Organizations prescribed for the purposes of section 23 (x).

2.—(.1.) Regulation 4ab of the Income Tax Regulations is amended—

(a) by omitting from paragraph (c) of that regulation the word “ and ”; and

(b) by adding at the end of that regulation the following word and paragraph—

“; and (e) The International Civil Aviation Organization.”.

(2.) The regulation amended by this regulation shall be deemed to have applied, as so amended, in respect of income derived on and after the first day of July, 1946.

 

* Notified in the Commonwealth Gazette on 1950.

  Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 and 289; 1941, Nos. 120 and 827; 1942, Nos. 339 and 553; 1943, Nos. 80, 127 and 151; 1944, Nos. 90 and 124; 1945, Nos. 12, 85, 169 and 102; 1946, No. 135; 1945, Nos. 77 and 173; 1948, Nos. 115 and 162; and 1949, Nos. 25 and 50.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

5145.—Price 3d.