EXPLANATORY STATEMENT
STATUTORY RULES 1983 NO. 79
ISSUED BY THE AUTHORITY OF THE MINISTER FOR FINANCE
INCOME TAX REGULATIONS (AMENDMENT)
These regulations repeal regulation 22 of the Income Tax Regulations which requires Defence Force members to furnish their income tax returns at the office of the Deputy Commissioner of Taxation in the State or Territory in which they enlisted.
Regulation 22 was inserted in 1942 to facilitate the allowance of income tax credit on group certificates issued to Defence Force members but, due to changes in procedures in the Taxation Office, it is no longer needed. The repeal of the regulation means that Defence Force members will be required to furnish their income tax returns, like other taxpayers, in the State or Territory in which they derive their income unless they derive it from more than one State or Territory in which case they will be required to furnish in the State or Territory in which they live.
Regulation 1 makes drafting amendments to regulation 21 of the Income Tax Regulations as a consequence of the repeal of regulation 22.
Regulation 2 repeals regulation 22 of the Income Tax Regulations.