Income Tax Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00251 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1945. No. 169.

 

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 thirty-first day of October, 1945.

HENRY

Governor-General.

By His Royal Highness’s Command,

J. B. CHIFLEY

Treasurer.

 

Amendments of the Income Tax Regulations.†

Parts.

1. Regulation 2 of the Income Tax Regulations is amended by omitting the following words:—

“Part VI.—Collection and Recovery of Tax.

Division 1.—General.

Division 2.—Rates of Deductions from Salaries or Wages of Employees.

Division 3.—Group Employers.

Division 4.—Tax Stamps.”

and inserting in their stead the following words:—

“Part VI.—Collection and Recovery of Tax.

Division 1.—General.

Division 2.—Collection of Income Tax by Instalments—

Sub-division A.—Rates of Deductions from Salaries or

Wages of Employees.

Sub-division B.—Group Employers.

Sub-division C.—Tax Stamps.

Division 3.—Provisional Tax.”.

Particulars relating to sources of information.

2. Regulation 33 of the Income Tax Regulations is amended by omitting from sub-regulation (2.) the words “the last preceding sub-regulation” and inserting in their stead the words “sub-regulation (1.) of this regulation”.

__________________________________________________________________________________

* Notified in the Commonwealth Gazette on 1st November, 1945.

† 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; and 1945, Nos. 12 and 85.

6034.—Price 3d.


Heading.

3. The Income Tax Regulations are amended by omitting the heading to Division 2 of Part VI. and inserting in its stead the following heading and sub-heading:—

“Division 2.—Collection of Income Tax by Instalments.

Sub-division A.—Rates of Deductions from Salaries or Wages of Employees.”.

Headings.

4. The Income Tax Regulations are amended—

(a) by omitting the heading to Division 3 of Part VI. and inserting in its stead the following heading:—

“Sub-division B.—Group Employers.”; and

(b) by omitting the heading to Division 4 of that Part, and inserting in its stead the following heading:—

“Sub-division C.—Tax Stamps.”.

Definitions.

5. Regulation 54p of the Income Tax Regulations is amended by omitting the word “Division” and inserting in its stead the word “Sub-division”.

Application of section 221kd of the Act.

6. Regulation 54q of the Income Tax Regulations is amended by omitting from sub-regulation (1.) the word “Division” and inserting in its stead the word “Sub-division”.

Tax checks not to be detached.

7. Regulation 54s of the Income Tax Regulations is amended by omitting the word “Division” and inserting in its stead the word “Sub-division”.

8. The Income Tax Regulations are amended by adding at the end of Part VI the following Division:—

“Division 3.—Provisional Tax.

“Provisional Tax for year of income 1945-1946.

54ag. For the purpose of ascertaining the amount of provisional tax payable by a taxpayer in accordance with the provisions of section 221yc of the Act in respect of the income of the year of income being the year ending on the thirtieth day of June, One thousand nine hundred and forty-six or the accounting period (if any) adopted under the Act in lieu of that year, the income tax assessed in respect of the income derived by the taxpayer during the year next preceding that year of income shall be deemed to have been the amount actually assessed, reduced by the lesser of the following amounts:—

(1) An amount equal to the sum of the following:—

(a) Six and one-quarter per centum of the income tax so assessed; and

(b) Nine pence for every pound of the taxable income of that next preceding year of income; and

(2) An amount equal to fifty per centum of the income tax so assessed,

and the provisional tax payable apart from this regulation in respect of the income of that first-mentioned year of income shall be decreased accordingly.”.

 

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

Overview

The Statutory Rules 1945 No. 169 amends the Income Tax Regulations under the Income Tax Assessment Act 1936-1945. Enacted by the Parliament of Australia, these regulations were introduced to address the administrative challenges in the collection and recovery of income tax, particularly through instalments. This legislative instrument provides a streamlined approach to tax collection by reorganising the existing structure and clarifying the process for determining provisional tax for the year of income 1945-1946. The overarching policy objective is to enhance the efficiency and accuracy of tax collection mechanisms, ensuring taxpayers meet their obligations effectively.

Scope and Application

The Income Tax Regulations 1945, made under the Income Tax Assessment Act 1936-1945, apply to all taxpayers within the Commonwealth of Australia, including individuals, companies, and other entities, governing the collection and recovery of income tax. These regulations delineate various methods and procedures for tax collection, including instalments, provisional tax, and specific rates of deductions from salaries, wages, and for group employers. The scope of these regulations extends to the entire nation, ensuring a standardised approach to tax collection across all states and territories. Notably, the regulations introduce modifications to the structure and terminology of the original Income Tax Regulations, enhancing clarity and specificity in certain divisions such as the collection of income tax by instalments and tax stamps. Additionally, the regulations specify provisions for provisional tax calculations, which are critical for taxpayers to determine their tax liabilities accurately. The regulations are subject to further clarification and adjustments through subordinate instruments, which may introduce specific rules or exceptions not explicitly detailed in the primary text.

Key Provisions

The Statutory Rules 1945 No. 169 amends the Income Tax Regulations under the Income Tax Assessment Act 1936-1945, introducing changes to the structure and content of the regulations. Regulation 2 is particularly significant as it restructures Part VI, which pertains to the collection and recovery of tax. The former Part VI, which included sections on general collection, rates of deductions from salaries or wages of employees, group employers, and tax stamps, is now divided into three subdivisions: General, Collection of Income Tax by Instalments, and Provisional Tax (regulation 2). Specifically, the former sections on deductions and group employers are now Sub-division A and Sub-division B, respectively, while tax stamps are now Sub-division C. The headings of Divisions 2 and 3 in Part VI are also amended to reflect these changes (regulations 3 and 4). The amendments impose several obligations on taxpayers and employers. Employers are now required to deduct and remit income tax by instalments according to the new Sub-division A, which includes specific rates for deductions from salaries or wages of employees and for group employers (regulation 2). Additionally, taxpayers are subject to provisional tax assessments based on the previous year’s income tax, adjusted according to the new Division 3 (regulation 54ag). This division mandates that provisional tax for the year ending June 30, 1946, be calculated based on the previous year’s assessed tax reduced by specific amounts (regulation 54ag). Failure to comply with these provisions may result in penalties and legal consequences. While the specific penalties are not detailed in the provided text, breaches of the Income Tax Assessment Act 1936-1945 can generally lead to civil or criminal penalties, including fines and imprisonment, depending on the nature and severity of the breach. The Act itself and accompanying regulations outline the specific enforcement mechanisms and penalties, which could include substantial fines and, in severe cases, imprisonment for wilful default or fraud.

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