Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1945. No. 12.

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REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1944. *

I, THE ADMINISTRATOR of the Government 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 1936-1944.

 

Dated this twenty-sixth day of January, 1945.

W. DUGAN

Administrator.

By His Excellency’s Command,

J. B. CHIFLEY

Treasurer.

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Amendment of the Income tax Regulations.  

Base metals and rare minerals specified as required for war purpose.

1. Regulation 4a of the Income Tax Regulations is amended by omitting the words “Asbestos, blue (crocidolite)” and inserting in their stead the word “Asbestos”.

Application of amendment.

2. The amendment made by the last preceding regulation shall first apply to assessments based on income derived during the year ending on the 30th day of June, 1945, or the accounting period (if any) adopted in lieu of that year.

 

* Notified in the Commonwealth Gazette on 8th February, 1945.

  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: and 1944, Nos. 90 and 124.

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

152.—Price 3d.