Air Force Regulations (Amendment)

STATUTORY RULES.

1945. No. 85.

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1945.*

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 Income Tax Assessment Act 1936-1945.

Dated this fourth day of June, 1945.

HENRY

Governor-General.

By His Royal Highness’s Command,

J. B. CHIFLEY

Treasurer.

___________

Amendments of the Income Tax Regulations.†

Commencement.

1. These Regulations shall come into operation on the first day of July, 1945.

Rates of deductions where no dependants.

2. Regulation 54a of the Income Tax Regulations is amended—

(a) by omitting the word “Where”(first occurring) and inserting in its stead the words “Subject to these Regulations, where”; and

(b) by omitting the word “exceed”(first occurring) and inserting in its stead the word “exceeds”.

Rates of deductions where employee has dependants.

3. Regulation 54b of the Income Tax Regulations is amended by omitting paragraphs (c), (d), (e), (f) and (g) of sub-regulation (1.) and inserting in their stead the following paragraphs:—

“(c) where the declaration specifies a person who is a dependant by reference to paragraph (a) of sub-section (2.) of section 160 of the Act, either alone or together with a person or persons who is or are a dependant or dependants by reference to paragraph (b) of that sub-section, and does not set out particulars of any other dependant—

(i) where the salary or wages does not exceed Thirty pounds ten shillings and the number of dependants specified in the declaration does not exceed six—the amount set out in such of the sub-columns of column 2 of the Third Schedule to these Regulations as accords with the number of dependants specified in the declaration;

(ii) where the salary or wages does not exceed Eight pounds and the number of dependants specified in the declaration exceeds six—the amount set out in sub-column (vii) of column 2 of the Third Schedule to these Regulations, less an amount of two shillings for each such dependant in excess of six:

* Notified in the Commonwealth Gazette on 5th June, 1945.

† Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 and 289; 1941, Nos. 129 and 327; 1942, Nos. 339 and 553; 1943, Nos. 80, 127 and 151; 1944, Nos. 90 and 124; and 1945, No. 12.

2921.—Price 8d.

(iii) where the salary or wages exceeds Eight pounds but does not exceed Thirty pounds ten shillings and the number of dependants specified in the declaration exceeds six—the amount set out in sub-column (vii) of column 2 of the Third Schedule to these Regulations less an amount of three shillings for each such dependant in excess of six;

(iv) where the salary or wages exceeds Thirty pounds ten shillings but does not exceed Fifty pounds ten shillings—an amount calculated in accordance with paragraph (b) of the last preceding regulation, less—

(1) in respect of the first or only dependant specified in the declaration—seventeen shillings;

(2) in respect of the second dependant specified in the declaration—fifteen shillings; and

(3) in respect of each additional dependant specified in the declaration—three shillings; and

(v) where the salary or wages exceeds Fifty pounds ten shillings—an amount calculated in accordance with paragraph (c) of the last preceding regulation, less—

(1) in respect of the first or only dependant specified in the declaration—seventeen shillings;

(2) in respect of the second dependant specified in the declaration—seventeen shillings; and

(3) in respect of each additional dependant specified in the declaration—three shillings; and

(d) in any other case—

(i) where the salary or wages does not exceed Thirty pounds ten shillings—the amount set out in sub-column (i) of column 2 of the Third Schedule to these Regulations, less, in respect of each dependant specified in the declaration, the amount set out in the sub-column of column 3 of that Schedule appropriate to that dependant;

(ii) where the salary or wages exceeds Thirty pounds ten shillings but does not exceed Fifty pounds ten shillings—an amount calculated in accordance with paragraph (b) of the last preceding regulation, less—

(1) in respect of each person specified in the declaration who is a dependant by reference to paragraph (a), (aa), (ab), or (c) of sub-section (2.) of section 160 of the Act—the sum of seventeen shillings;

(2) in respect of each person specified in the declaration who is a dependant by

reference to sub-paragraph (i) of paragraph (b)or paragraph (ba) or (bb) of sub-section (2.) of that section—the sum of fifteen shillings; and

(3) in respect of each person specified in the declaration who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2.) of that section—the sum of three shillings; and

(iii) where the salary or wages exceeds Fifty pounds ten shillings—an amount calculated in accordance with paragraph (c) of the last preceding regulation, less—

(1) in respect of each person specified in the declaration who is a dependant by reference to sub-paragraph (ii) of paragraph (b) of sub-section (2.) of section 160 of the Act—the sum of three shillings; and

(2) in respect of each other dependant specified in the declaration—the sum of seventeen shillings.”.

Form of declaration as to dependants.

4. Regulation 54c of the Income Tax Regulations is amended—

(a) by inserting in sub-regulation (5.), after the symbols “(ba)”, the symbols “, (bb)”; and

(b) by omitting from the first proviso to that sub-regulation the word “Fifty” and inserting in its stead the words “One hundred”.

5. After regulation 54d of the Income Tax Regulations, the following regulation is inserted in Division 2 of Part VI.:—

Rates of deductions for any area described in Part I. of Second Schedule.

“54da.—(1.) Where any salary or wages of an employee in respect of any week or part of a week is paid in any area described in Part I. of the Second Schedule to the Act, the amount of the deduction (if any) to be made by the employer shall be the amount which would be required to be deducted in accordance with these Regulations if the amount of that salary or wages were reduced by an amount calculated at the rate of fifteen shillings per week.

“(2.) Where any salary or wages of an employee in respect of any week or part of a week is paid in any area described in Part II. of the Second Schedule to the Act, the amount of the deduction (if any) to be made by the employer shall be the amount which would be required to be deducted in accordance with these Regulations if the amount of that salary or wages were reduced by an amount calculated at the rate of seven shillings and sixpence per week.”.

Evidence of amounts owing by group employer, &c.

6. Regulation 54m of the Income Tax Regulations is amended by inserting in paragraph (a), after the word “employer”, the words “or an employer, as the case may be”.

Delivery of tax stamps sheets to employees.

7. Regulation 54w of the Income Tax Regulations is amended by omitting all of the words after the word “earliest”.

Evidence.

8. Regulation 58r of the Income Tax Regulations is amended by omitting from sub-regulation (2.) the words “Penalty: Not less than Two pounds nor more than Fifty pounds.”.

“THE THIRD SCHEDULE.

9. The Third Schedule to the Income Tax Regulations is repealed and the following Schedule inserted in its stead:—

The Third Schedule—continued.