Pay-roll Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1944. No. 117.

 

REGULATIONS UNDER THE PAY-ROLL TAX ASSESSMENT ACT 1941-1942.*

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 Pay-roll Tax Assessment Act 1941-1942.

Dated this twenty-seventh day of July, 1944.

Governor-General.

By His Excellency’s Command,

Treasurer.

______

Amendments of the Pay-roll Tax Regulations.

1.Regulation 33 of the Pay-roll Tax Regulations is amended—

(a) by omitting from sub-regulation (2.) all the words from and including the words “In the exercise” to and including the words “of the Act,” (second occurring);

(b) by inserting after sub-regulation (2.) the following sub-regulation:—

“(2a.) A person shall not, without just cause or excuse shown by him, refuse or neglect to comply with a requirement made on him under this regulation, or to answer fully and truly any question put to him by the Chairman of a Board in connexion with a review.”; and

(c) by omitting from sub-regulation (3.) the words “the last preceding sub-regulation” and inserting in their stead the words “this regulation”.

* Notified in the Commonwealth Gazette on   , 1914.

  Statutory Rules 1941, No. 121, as amended by Statutory Rules 1942, No. 483.

2710.—Price 3d.  18/5.7.1944.

2.Regulation 43 of the Pay-roll Tax Regulations is repealed and the following regulation inserted in its stead:—

Notice of appointment of public officer.

“43. The notice of appointment of a public officer of a company referred to in paragraph (b) of section 65 of the Act shall be given to the Commissioner at the office of the Deputy Commissioner for the State in which the head office in Australia of the company is located, and shall be accompanied by a specimen signature of the public officer.”.

3.After regulation 48 of the Pay-roll Tax Regulations the following regulation is inserted:—

Offences.

“49. Any person committing a breach of these Regulations for which no other penalty is provided shall be guilty of an offence punishable on conviction by a fine of not less than One pound or more than Twenty pounds.”.

 

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