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

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STATUTORY RULES.

1943. No. 259.

 

REGULATION UNDER THE WAR-TIME (COMPANY) TAX ASSESSMENT ACT 1940-1943.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the War-time(Company) Tax Assessment Act 1940-1943.

Dated this sixth day of October, 1943.

(SGD.) GOWRIE

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendment of the War-time (Company) Tax (Statutory Percentage) Regulations.

After regulation 6 of the War-time (Company) Tax (Statutory Percentage) Regulations the following regulations are added:—

General importers and agents and licensed victuallers in the Northern Territory.

“7.—(1.) In respect of those classes of business carried on by—

(a) general importers and agents in Darwin in the Northern Territory of Australia; and

(b) licensed victuallers in Darwin in the Northern Territory of Australia,

the statutory percentage for the purposes of the War-time(Company)Tax AssessmentAct 1940-1943 shall be seven and one-half per centum.

“(2.) This regulation shall apply to all assessments for the financial year commencing on the first day of July, One thousand nine hundred and forty-one and all subsequent financial years.

Coal mining.

“8.—(1.) In respect of that class of business known as coal-mining (including coal-mining by open cut), the statutory percentage for the purposes of the War-time(Company)Tax Assessment Act1940-1943 shall be six per centum.

“(2.) Thisregulation shall apply to all assessments for the financial year commencing on the first day of July, One thousand nine hundred and forty-one and all subsequent financial years.”.

 

* Notified in the Commonwealth Gazette on , 1943.

  Statutory Rules 1941. No. 237 as amended by Statutory Rules 1942, Nos. 264, 324 and 461; and 1943, No. 84.

 

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

5849.—Price 3d. 25/24.9.1943.

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