STATUTORY RULES.
1956. No. 34.
REGULATION UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1955.*
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 Income Tax and Social Services Contribution Assessment Act 1936-1955.
Dated this nineteenth day of April, 1956.
W. J. Slim
Governor-General.
By His Excellency’s Command,
Treasurer.
Amendment of the Income Tax and Social Services Contribution Regulations.†
Operational areas for purposes of section 23b.
Regulation 4ad of the Income Tax and Social Services Contribution Regulations is amended by inserting in paragraphs (a) and (b), after the, word “Commonwealth”, the words “,being service before the twentieth day of April, 1956”.
* Notified in the Commonwealth Gazette on , 1956.
† Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 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, No. 135; 1947, Nos. 77 and 173; 1948, Nos. 115 and 162; 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; 1954, Nos. 11, 99 and 112; and 1955, No. 23.
By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.
2093/56.—Price 3d. 9/5.4.1956.
Overview
The Statutory Rules 1956 No. 34, issued under the Income Tax and Social Services Contribution Assessment Act 1936-1955, was enacted to amend the Income Tax and Social Services Contribution Regulations. This regulation was introduced to address the need for updating the existing regulations to reflect changes in service timelines, specifically concerning service before a particular date. The regulation was made by the Governor-General in the Federal Executive Council, the enacting body, and it aims to ensure the regulations are in line with current legislative requirements and operational contexts. The amendment to Regulation 4ad, which specifies operational areas for section 23b, involves inserting specific wording to clarify the time frame of service before April 20, 1956.
Scope and Application
This legislative instrument is a regulation made under the Income Tax and Social Services Contribution Assessment Act 1936-1955, a pivotal piece of Australian legislation aimed at regulating income tax and social services contributions. The Act applies to all individuals and entities within Australia, encompassing their income and the associated contributions they are required to make. The scope of the regulation extends to amendments in the Income Tax and Social Services Contribution Regulations, specifically affecting operational areas related to section 23b. This regulation ensures that any service provided before a particular date is taken into account, thereby clarifying the applicability of the income tax and social services contributions for services rendered up until that date. The regulation is applicable nationwide, covering the entire Commonwealth of Australia, and it does not explicitly state any exclusions or exemptions, implying that its application is broad unless otherwise specified by the overarching Act. Subordinate instruments may further define or restrict the application of these regulations, ensuring precise implementation and compliance within the legislative framework.
Key Provisions
The regulation, numbered as Statutory Rules 1956 No. 34, serves as an amendment to the Income Tax and Social Services Contribution Regulations. The amendment specifically targets Regulation 4ad, which has been altered to incorporate the phrase "being service before the twentieth day of April, 1956" after the word "Commonwealth" in paragraphs (a) and (b). This legislative instrument is made under the authority of the Income Tax and Social Services Contribution Assessment Act 1936-1955, which it seeks to modify.
Entities and individuals governed by the Income Tax and Social Services Contribution Regulations are required to adhere to the updated provisions as specified in Regulation 4ad. This amendment likely influences the assessment of income tax and social services contributions for services rendered prior to the specified date, April 20, 1956. The changes might affect how certain services are evaluated and classified for tax purposes, potentially altering the obligations of those involved in providing these services.
Breach of the regulations set forth in the amended Income Tax and Social Services Contribution Regulations could lead to various legal consequences. While the specific penalties are not detailed within the provided excerpt, it is reasonable to infer that non-compliance could result in financial penalties or legal actions under the original act. The penalties would depend on the nature and severity of the breach, and could include fines or other sanctions as prescribed by the Income Tax and Social Services Contribution Assessment Act 1936-1955. Given the legislative context, it is crucial for entities and individuals to ensure they understand and comply with these updated regulations to avoid any potential legal repercussions.