War-time (Company) Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1942. No. 460.

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REGULATIONS UNDER THE WAR-TIME (COMPANY) TAX ASSESSMENT ACT 1940-42.*

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 War-time (Company) Tax Assessment Act 1940-1942.

Dated this twentieth day of October, 1942.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Treasurer.

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Amendments of War-time (Company Tax) Regulations.  

Election by companies.

1. Regulation 5 of the War-time (Company) Tax Regulations is amended—

(a) by omitting from paragraph (b) of sub-regulation (2.) the words “of furnishing” and inserting in their stead the words “on which”; and

(b) by inserting in paragraph (b)of sub-regulation (2.), after the word “period” (second occurring), the words “is required to be furnished by a notice published in the Gazette in pursuance of section 161 of that Act”.

Evidence.

2. Regulation 18 of the War-time (Company) Tax Regulations is amended—

(a) by omitting from sub-regulation (1.) the word “regulation” and inserting in its stead the word “sub-regulation”;

(b) by omitting from paragraph (a) of sub-regulation (1.) the word “and” (last occurring); and

(c) by inserting in sub-regulation (1.), after paragraph (a), the following paragraph:—

“(ab) may, at the request, or with the consent, of a claimant or an applicant, receive evidence by affidavit: and”.

 

* Notified in the Commonwealth Gazette on , 1942.

  Statutory Rules 1941, No. 17, as amended by Statutory Rules 1941, No. 130.

 

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

7359.—Price 3d. 25/13.10.1942.