STATUTORY RULES.
1955. No. .
REGULATIONS UNDER THE INCOME TAX AND SOCIAL
SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1954.*
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 and Social Services Contribution Assessment Act 1936-1954.
Dated this thirty-first
day of March , 1955.
Governor-General.
By His Excellency’s Command,
Treasurer.
Amendments or the Income Tax and Social Services Contribution
Regulations.†
1. Regulation 4aa of the Income Tax and Social Services Contribution Regulations is repealed and the following regulation inserted in its stead :—
Prescribed metals and minerals for purposes of sections 23 (p) and 23a.
“ 4aa. The following metals and minerals are—
(a) specified as metals and minerals in respect of which paragraph (p) of section 23 of the Act applies ; and
* Notified in the Commonwealth Gazette on , 1955.
† Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42 ; 1940, Nos. 188 and 289 ; 1941, Nos. 120 and 327 ; 1942. Nos. 339 and 553 ; 1943, Nos. 80, 127 and 151 ; 1944, Nos. 90 and 124 ; 1945, Nos. 12, 85, 169 and 192 ; 1946, Nos. 135 ; 1947, Nos. 77 and 173 ; 1948, Nos. 115 and 102 ; 1949, Nos. 25 and 50 ; 1950, Nos. 63 and 101 ; 1951, Nos. 136 and 157 ; 1952, Nos. 89, 90 and 102 ; 1953, Nos. 55 and 88; and 1954, Nos. 11, 99 and 112.
5406.—Price 3d. 9/18.2.1955.
(b) prescribed metals and minerals for the purposes of section 23a of the Act :—
Asbestos | Ores of— |
Bauxite | Antimony |
Chromite | Arsenic |
Emery | Beryllium |
Fluorspar | Bismuth |
Graphite | Cobalt |
Ilmenite | Columbium |
Kyanite | Copper |
Magnesite | Lithium |
Manganese Oxides | Mercury |
Mica | Molybdenum |
Monazite | Nickel |
Pyrite | Osmiridium |
Quartz Crystals (piezo-electric quality) | Platinum |
Radio-active Ores | Selenium |
Rutile | Strontium |
Sillimanite | Tantalum |
Vermiculite | Tellurium |
Zircon | Tin |
| Tungsten |
| Vanadium.”. |
2. Regulation 4a of the Income Tax and Social Services Contribution Regulations is repealed and the following regulation inserted in its stead :—
Prescribed Life Tables for purposes of section 26aa.
“ 4a. The Australian Life Tables, 1946-1948, published by the Commonwealth Statistician, are the prescribed Life Tables for the purposes of paragraph (a) of sub-section (2.) of section 26aa of the Act.”.
Fee for medical examination.
3. Regulation 66 of the Income Tax and Social Services Contribution Regulations is amended—
(a) by omitting from paragraph (a) the words “ Ten shillings ” and inserting in their stead the words “ Twenty-one shillings ”; and
(b) by omitting from paragraph (b) the words “ Fifteen shillings ” and inserting in their stead the words “ Twenty- five shillings ”.
Application.
4. The amendments effected by regulations 1 and 2 of these Regulations apply for the purposes of assessments in respect of income of the year of income that commenced on the first day of July, 1954, and in respect of income of subsequent years.
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Printed for the Government of the Commonwealth by A. J. Arthur
at the Government Printing Office, Canberra.