Income Tax Regulations (Amendment) (Cth)

Statutory Rules 1994

No. 462 1

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Income Tax Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Income Tax Assessment Act 1936.

Dated 20 December 1994.

 BILL HAYDEN

 Governor-General

By His Excellency’s Command,

GEORGE GEAR

Assistant Treasurer

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1.   Amendment

1.1   The Income Tax Regulations are amended as set out in these Regulations.

[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

2.   Regulation 17 (Returns by companies)

2.1   Subregulation 17 (4):

Omit “at the place where, under these Regulations, the return to which it relates is to be lodged or at such other place as is specified in the notice.”, substitute “at a place where, under these Regulations, the return to which it relates may be lodged or at another place (if any) specified in the notice.”.

3.   Regulation 19 (Statement to be furnished by employers)

3.1   Subregulation 19 (3):

Omit the subregulation, substitute:

“(3)

Each statement must be furnished to the Commissioner at:

• (a)

  a place directed by the Commissioner; or

• (b)

  if the Commissioner does not give a direction, a place where, under these Regulations, the return of the employer may be furnished.”.

4.   Regulation 28 (Furnishing of returns by residents)

4.1   Omit the regulation, substitute:

Furnishing of returns

“28.

(1) The Commissioner may direct a taxpayer to lodge a return at a particular office of a Deputy Commissioner.

“(2)

If the Commissioner has not given a taxpayer a direction under subregulation (1), the taxpayer may lodge the return at any office of a Deputy Commissioner.”.

5.   Regulation 29 (Furnishing of returns by partnerships and trustees)

5.1  Omit the regulation.

6.   Regulation 30 (Furnishing of returns by non-residents)

6.1   Omit the regulation.

7.   Regulation 31 (Furnishing of returns as directed by Commissioner)

7.1   Omit the regulation.

8.   Regulation 34 (When return deemed to be furnished)

8.1   Omit the regulation, substitute:

When taxpayer taken to have furnished return

“34.

A taxpayer is not taken to have furnished a return to the Commissioner until an officer authorised by the Commissioner to receive returns has received, at a place where, under the Regulations, the return may be furnished, all of the following:

• (a)

  the proper form for a return of that kind signed as required by the Act and these Regulations, and containing a complete and accurate statement of all matters and things required by the Act, these Regulations, relevant directions (if any) of the Commissioner, and the form itself, to be set out in the form; and

• (b)

  balance-sheets, profit and loss accounts and other documents required by the Act, these Regulations, and relevant directions (if any) of the Commissioner to accompany the return.”.

9.   Regulation 35 (Persons to take necessary steps for due furnishing of return)

9.1   Omit the regulation, substitute:

Persons must ensure return is received

“35.

If a person is required by the Act, these Regulations or the Commissioner to furnish a return, the person must do everything necessary to ensure that the return is received by the Commissioner at a place where, under these Regulations, the return may be furnished.”.

10.   Regulation 114 (Application for registration as a group employer)

10.1   Omit the regulation, substitute:

“114.

An application for registration as a group employer:

• (a)

  must be furnished to the Commissioner at the office of the Deputy Commissioner that the Commissioner directs; or

• (b)

  if the Commissioner has not given a direction, may be furnished to the Commissioner at any office of a Deputy Commissioner.”.

11.   Regulation 115 (Groups)

11.1   Subregulation 115 (1):

Omit “State in”, substitute “office of the Deputy Commissioner at”.

12.   Regulation 118 (Annual statement of deductions)

12.1   Paragraph 118 (b):

Omit the paragraph, substitute:

• “(b)

  be furnished to the Commissioner at the address the Commissioner directs or, if the Commissioner has not given a direction, at any office of a Deputy Commissioner.”.

13.   Regulation 119 (Issue of group certificates)

13.1   Subregulation 119 (2):

Omit “Deputy Commissioner for the State in which the group is registered”, substitute “Commissioner at the address the Commissioner directs or,

 if the Commissioner has not given a direction, at any office of a Deputy Commissioner”.

14.   Regulation 120 (Signatures by or for group employers)

14.1   Subregulation 120 (3):

Omit “Deputy Commissioner for the State in which the group is registered”, substitute “Commissioner at the address the Commissioner directs or, if the Commissioner has not given a direction, at any office of a Deputy Commissioner”.

14.2   Subregulation 120 (5):

Omit “Deputy Commissioner for the State in which the group is registered”, substitute “Commissioner at the address the Commissioner directs or, if the Commissioner has not given a direction, at any office of a Deputy Commissioner”.

15.   Regulation 121 (Manner of delivery)

15.1   Subregulation 121 (2):

Omit the subregulation, substitute:

“(2)

If an employer posts a tax stamps sheet to an employee in accordance with subregulation (1), and the sheet is returned to the employer undelivered, the employer must forward it, within 7 days, :

• (a)

  if the Commissioner directs the employer to send it to a particular office of a Deputy Commissioner—to that office; or

• (b)

  in any other case—to any office of a Deputy Commissioner.”.

16.   Regulation 122 (Tax check sheets to be forwarded to Deputy Commissioner with summary)

16.1   Omit “the Deputy Commissioner for that State or Territory”, substitute “any office of a Deputy Commissioner unless directed by the Commissioner to forward them to a particular office of a Deputy Commissioner”.

17.   Regulation 132 (Furnishing of information by an issuing authority)

17.1 Omit “the Deputy Commissioner”, substitute “a Deputy

 Commissioner”.

18.   Regulation 141 (Place where annual statement of deductions to be furnished)

18.1   Omit the regulation, substitute:

“141.

(1) The Commissioner may direct that a statement required to be furnished by a person to the Commissioner under paragraph 221YN (1) (b) of the Act must be lodged at a particular office of a Deputy Commissioner.

“(2)

If the Commissioner has not given a direction under subregulation (1), the person who is required to lodge the statement may lodge it at any office of a Deputy Commissioner.”.

19.   Regulation 145 (Place where a statement of deductions is to be furnished)

19.1   Omit the regulation, substitute:

Place where a statement of deductions is to be furnished

“145.

(1) The Commissioner may direct that a statement required to be furnished by a person to the Commissioner under paragraph 221ZC (1) (b) of the Act must be lodged at a particular office of a Deputy Commissioner.

“(2)

If the Commissioner has not given a direction under subregulation (1), the person who is required to lodge the statement may lodge it at any office of a Deputy Commissioner.”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 30 December 1994.

2. Statutory Rules 1936 No. 94 as amended by 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; 1962 Nos. 15, 44 and 112; 1963 Nos. 53 and 92; 1964 Nos. 74, 121 and 134; 1965 Nos. 133 and 187; 1966 No. 156; 1967 Nos. 112 and 126; 1968 No. 1; 1969 No. 68; 1970 Nos. 43, 126, 168 and 213; 1971 Nos. 120 and 148; 1972 Nos. 48, 50 and 137; 1973 No. 266; 1974 Nos. 193, 226 and 267; 1975 Nos. 88, 89, 99, 101 and 213; 1976 Nos. 115, 188 and 212; 1977 Nos. 77, 107 and 248; 1978 Nos. 85 and 193; 1979 Nos. 126 and 239; 1980 Nos. 86, 137 and 149; 1981 Nos. 116 and 360; 1982 Nos. 115, 128, 267 and 280; 1983 Nos. 79, 87, 111, 213 and 319; 1984 Nos. 172, 286, 408, and 416; 1985 Nos. 21, 148, 274 and 278; 1986 No. 325 and Acts

NOTES— continued

 Nos. 28, 49 and 112, 1986; Statutory Rules 1987 Nos. 92 and 120; 1988 Nos. 196, 208, 262, 381, 382, 383 and 384 and Act No. 97, 1988; Statutory Rules 1989 Nos. 67, 80, 115, 123, 124, 141, 250 and 358; 1990 Nos. 19, 126, 151, 152, 192, 347, 390, 398 and 468; 1991 Nos. 20, 121, 156, 158, 240, 300, 301, 390 and 391; 1992 Nos. 38, 129, 216, 313 and 449; 1993 Nos. 15, 46, 47, 65, 91, 159, 202, 216, 275, 288 and 370; 1994 Nos. 95, 96, 127, 174, 195, 219, 399, 412, 460 and 461.