Taxation Administration Amendment Regulations 2000 (No. 3) (Cth)

Taxation Administration Amendment Regulations 2000 (No. 3)

Statutory Rules 2000 No. 152

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under theTaxation Administration Act 1953.

Dated 21 June 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP

Assistant Treasurer

Taxation Administration Amendment Regulations 2000 (No. 3)1

Statutory Rules 2000 No. 1522

made under the

Taxation Administration Act 1953

   

Contents

Page

• •
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1Name of Regulations

 These Regulations are the Taxation Administration Amendment Regulations 2000 (No. 3).

2Commencement

These Regulations commence on the commencement of items 4 to 9 of Schedule 4 to the A New Tax System (Tax Administration) Act (No. 1) 2000.

Note Under subsection 2 (11) of theA New Tax System (Tax Administration) Act (No. 1) 2000, items 4 to 9 of Schedule 4 to that Act commence, or are taken to have commenced, on 1 July 2000, immediately after the commencement of the amendments of the Income Tax Assessment Act 1936 made by Part 1 of Schedule 5 to the A New Tax System (Tax Administration) Act 1999.

Regulations 26, 36 and 37 of the Taxation Administration Regulations 1976 will commence on 1 July 2000. The effect of regulation 2 is that the amendments set out in Schedule 1 to these Regulations will commence immediately after the commencement of regulations 26, 36 and 37.

3Amendment of Taxation Administration Regulations 1976

Schedule 1 amends the Taxation Administration Regulations 1976.

Schedule 1Amendments

Do not delete: Schedule Part placeholder

(regulation 3)

[1]Regulation 2, after definition of Medicare levy surcharge

insert

prescribed non-resident, for a period in an income year, means a person who:

• (a)

  is a non-resident at all times in that period; and

• (b)

  is not, at any time in that year, a person to whom a pension, allowance or benefit in respect of which he or she is liable to be assessed and to pay income tax in Australia is, or was, payable under:

  • (i)

    the Veterans’ Entitlements Act 1986; or

  • (ii)

    subsection 4 (6) of the Veterans’ Entitlements (Transitional Provisions and Consequential Amendments) Act 1986; or

  • (iii)

    a provision (except Part 2.11, 2.12, 2.14 or 2.15) of the Social Security Act 1991.

[2]Paragraph 26 (1) (h)

omit

A New Tax System (Family Assistance) Act 1999.

insert

A New Tax System (Family Assistance) Act 1999;

[3]After paragraph 26 (1) (h)

insert

• (i)

  whether the individual has an accumulated FS debt within the meaning of subsection 19AB (2) of the Social Security Act 1991 or subsection 3 (1) of the Student Assistance Act 1973.

[4]Paragraph 26 (2) (c)

omit

foreign resident.

insert

foreign resident;

[5]After paragraph 26 (2) (c)

insert

• (d)

  whether the individual has an accumulated FS debt within the meaning of subsection 19AB (2) of the Social Security Act 1991 or subsection 3 (1) of the Student Assistance Act 1973.

[6]Subregulation 36 (1), definition of prescribed

non-resident

omit

[7]Subregulation 37 (2)

substitute

• (2)

  The amount to be withheld from the payment is:

  • (a)

    if the recipient of the payment is a prescribed

    non-resident — an amount equal to 47% of the amount of the payment; and

  • (b)

    if the recipient of the payment is not a prescribed non-resident — an amount equal to 48.5% of the amount of the payment.

[8]Part 5, after Division 4

insert

Division 5Payments in respect of which amounts must be withheld

44Specified payments (Act s 12-60 of Schedule 1)

 For subsection 12-60 (2) of Schedule 1 to the Act, payments of the following kinds are prescribed:

• (a)

  payments for tutorial services provided for the Aboriginal Tutorial Assistance Scheme (also known as ATAS) conducted by the Department of Education, Training and Youth Affairs;

• (b)

  payments for translation and interpretation services provided for the Translating and Interpreting Service (also known as TIS) conducted by the Department of Immigration and Multicultural Affairs.

Notes

1. These Regulations amend Statutory Rules 1976 No. 129, as amended by 1984 Nos. 407 and 415; 1989 No. 73; 1993 No. 194; 1994 Nos. 55, 198 and 340; 1996 No. 347; 2000 Nos. 73 and 109.

2. Made by the Governor-General on 21 June 2000, and notified in the Commonwealth of Australia Gazette on 28 June 2000.