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

STATUTORY RULES.

1943. No. 84.

 

REGULATION UNDER THE WAR-TIME (COMPANY) TAX ASSESSMENT ACT 1940-1942.*

I, THE GOVERNOR GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the War-time (Company) Tax Assessment Act 1940-1942.

Dated this thirty-first day of March, 1943.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Treasurer.

 

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

After regulation 5 of the War-time (Company) Tax (Statutory Percentage) Regulations the following regulation is added:—

Brickmaking.

“6.—(1.) In respect of that class of business known as the manufacture of building bricks from clay and/or shale, the statutory percentage for the purposes of the War-time (Company) Tax Assessment Act 1940-1941 shall be six 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.”.

* Notified in the Commonwealth Gazette on , 1943.

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

 

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