Income Tax Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1997B00298 Regulations Not in force Legislative Instrument

Select Document

STATUTORY RULES

1970 No.

_____________

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1969.*

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 1936-1969.

Dated this twentieth day of March, 1970.

Paul Hasluck

Governor-General.

By His Excellency's Command,

Treasurer.

__________

Amendments of the Income Tax Regulations†

Commencement.

1. These Regulations shall come into operation on the first day of July, 1970.

2. Regulations 21, 22 and 22a of the Income Tax Regulations are repealed and the following regulations inserted in their stead:—

Furnishing of returns by residents.

" 21.—(1.) Subject to the next succeeding regulation and to regulation 22c of these Regulations, where the income of a resident derived from sources in Australia is derived wholly within one State, the return of the resident shall be furnished to the Commissioner at the office of the Deputy Commissioner in that. State.

(2.) Subject to the next succeeding regulation and to regulation 22c of these Regulations, where—

(a) the income of a resident derived from sources in Australia is not derived wholly within one State; or

(b) the income of a resident is derived wholly from sources out of Australia,

the return of the resident shall be furnished to the Commissioner at the office of the Deputy Commissioner—

(d) if the resident is a company the central management and control of which is in a State—in that State; or

(e) in any other case—in Victoria.

Furnishing of returns by members of Defence Force.

" 22. Subject to regulation 22c of these Regulations, the return of a resident who is a member of the Defence Force serving on continuous full time service in the Defence Force shall be furnished to the Commissioner at the office of the Deputy Commissioner in the State in which the resident enlisted in, or was appointed to, the Defence Force.

_________________________________________________________________________________

* Notified in the Commonwealth Gazette on 1970.

† Statutory Rules 1936, No, 94 as amended to date. For previous amendments of the Income Tax Regulations see footnote † to Statutory Rules 1969, No. 68, and see also Statutory Rules 1969, No. 68.

10628/70—Price 8c 10/19.2.1970

Furnishing of returns by partnerships and trustees.

" 22a.—(1.) Subject to regulation 22c of these Regulations, where the income of a partnership or of a trust estate derived from sources in Australia is derived wholly within one State, the return of the partnership or the trust estate, as the case may be, shall be furnished to the Commissioner at the office of the Deputy Commissioner in that State.

" (2.) Subject to regulation 22c of these Regulations, where—

(a) the income of a partnership or of a trust estate derived from sources in Australia is not derived wholly within one State; or

(b) the income of a partnership or of a trust estate is derived wholly from sources out of Australia,

the return of the partnership or the trust estate, as the case may be, shall be furnished to the Commissioner at the office of the Deputy Commissioner—

(c) where the principal records of the partnership or trust estate, as the case may be, are located within one State—in that State; or

(d) in any other case—in Victoria.".

3. Regulation 22b of the Income Tax Regulations is amended—

Furnishing of returns by non-residents.

(a) by omitting from sub-regulations (1.) and (3.) the word " Where " and inserting in its stead the words " Subject to the next succeeding regulation, where ";

(b) by omitting sub-regulation (2.) ; and

" (4.) Subject to the next succeeding regulation, in any case to which the preceding provisions of this regulation do not apply, the return of a non-resident shall be furnished to the Commissioner at the office of the Deputy Commissioner—

(a) where the principal records of the non-resident kept in Australia are kept within one State—in that State; or

(b) in any other case—in Victoria.".

4. After regulation 22b of the Income Tax Regulations the following regulation is inserted:—

Furnishing of returns as directed by Commissioner.

" 22c. Where the Commissioner has, by notice in writing, directed a person to furnish to the Commissioner at his office in Canberra or at the office of the Deputy Commissioner in a specified States—

(a) a specified return that the person has or may become liable to furnish; or

(b) any return that the person has or may become liable to furnish included in a specified class of returns,

the person shall furnish that return or any return included in that class of returns to the Commissioner in accordance with that direction.".

5. Regulation 24 of the Income Tax Regulations is repealed and the following regulation inserted in its stead:—

Territories.

" 24. For all purposes of this Part-

(a) the Territory of Papua and New Guinea shall be deemed to form part of the territory of the State of Queensland;

(b) the Territory of Norfolk Island shall be deemed to form part of the territory of the State of New South Wales;

(c) the Territory of Christmas Island and the Territory of Cocos (Keeling) Islands shall each be deemed to form part of the territory of the State of Western Australia; and

(d) the Australian Capital Territory and the Northern Territory of Australia shall each be deemed to be a State.".

Application for registration as a group employer.

6. Regulation 54e of the Income Tax Regulations is amended—

(a) by omitting the word " An " (first occurring) and inserting in its stead the words " Subject to the next succeeding sub-regulation, an ";

(b) by omitting the words " or Territory " (wherever occurring) ;

(d) by omitting from paragraph (c) the word "; and " (last occurring) ;

(e) by omitting paragraph (d) ; and

(f) by adding at the end thereof the following sub-regulations:—

" (2.) Where the Commissioner has directed that an application by a person for registration as a group employer shall be made at the office of a Deputy Commissioner or at the offices of Deputy Commissioners, an application by that person for registration as a group employer shall be made in accordance with that direction.

" (3.) For the purposes of this regulation—

(a) the Australian Capital Territory shall be deemed to form part of the territory of the State of New South Wales; and

(b) the Northern Territory of Australia shall be deemed to form part of the territory of the State of South Australia.".

Place where annual statement of deductions to be furnished.

7. Regulation 54zk of the Income Tax Regulations is amended—

(a) by omitting from paragraph (c) the words " Commissioner in Canberra " and inserting in their stead the words " Deputy Commissioner in New South Wales ";

(b) by omitting from paragraph (d) the words " that Territory " and inserting in their stead the words " South Australia "; and

(c) by omitting from paragraph (e) the words ", Central Office, Melbourne " and inserting in their stead the words " in Victoria ".

Additional amendments.

8. The Income Tax Regulations are amended as set out in the Schedule to these Regulations.

_________

THE SCHEDULE Regulation 8.

Provision amended	Amendments
Regulation 54f................	Omit from sub-regulation (1.) the words " or Territory "
Regulation 54h................	Omit the words " or Territory "
Regulation 54j................	Omit the words " or Territory "
Regulation 54k................	Omit from sub-regulation (2.) the words " or Territory "
Regulation 54n................	Omit from sub-regulations (3.) and (5.) the words " or Territory "

Printed by Authority by the Government Printer of the Commonwealth of Australia

Overview

The Statutory Rules 1970 No. ___________, made under the Income Tax Assessment Act 1936-1969, were introduced to update and refine the procedures for the furnishing of income tax returns by residents, non-residents, partnerships, trustees, and members of the Defence Force. These regulations were enacted by the Governor-General in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, to ensure compliance with the latest administrative requirements and to address any gaps or ambiguities in the existing tax return submission process. The amendments focus on clarifying the jurisdictional responsibilities for where tax returns should be lodged, reflecting changes in the administrative structure and the integration of various territories into the Australian tax system. By specifying the offices of the Deputy Commissioners in relevant states or territories, the regulations aim to streamline the process and ensure that taxpayers submit their returns to the appropriate authorities, thereby enhancing the efficiency of tax administration.

Scope and Application

The Statutory Rules 1970 No. ______________, made under the Income Tax Assessment Act 1936-1969, primarily concern the procedures for the furnishing of income tax returns. These regulations apply to residents, members of the Defence Force, partnerships, trustees, and non-residents, determining the specific office where their returns must be submitted based on the source of their income and other specified circumstances. For residents deriving income from Australian sources, the return is typically submitted to the Deputy Commissioner in the state where the income was earned, while for those deriving income outside Australia or from multiple states, the return is submitted to the Deputy Commissioner in Victoria. Similarly, Defence Force members submit their returns to the office in the state where they enlisted. Partnerships and trustees follow a similar pattern, with returns submitted in the state where their principal records are located if derived from Australian sources, and otherwise in Victoria. Non-residents submit returns based on where their principal Australian records are kept, or in Victoria if otherwise. The regulations also provide for the Commissioner to direct the submission of returns to specific offices, and deem certain territories as part of states for the purposes of these regulations. The amendments extend to various sections of the Income Tax Regulations, streamlining the process for furnishing returns and clarifying jurisdictional reach.

Key Provisions

These regulations, under the Income Tax Assessment Act 1936-1969, specify various provisions for the furnishing of tax returns by different entities and individuals. Regulation 21 details that a resident's tax return must be submitted to the Commissioner at the Deputy Commissioner's office in the state where their income is wholly derived from Australian sources, or to the office in Victoria if this condition is not met (section 21). Regulation 22 governs the submission of returns by Defence Force members, who must submit their returns to the office in the state where they enlisted or were appointed (section 22). Regulation 22a mandates that partnerships or trust estates submit their returns to the Deputy Commissioner's office in the state where their income is wholly derived from Australian sources, or to the office in Victoria if otherwise (section 22a). Regulation 22b outlines that non-residents must submit their returns to the Deputy Commissioner's office in the state where their principal records are kept, or to the office in Victoria if this is not applicable (section 22b). Regulation 22c stipulates that if the Commissioner directs a person to submit a return to a specific office, they must comply with this direction (section 22c). The obligations imposed by these regulations require residents, Defence Force members, partnerships, trust estates, and non-residents to submit their tax returns to specific Deputy Commissioner offices based on their residency, income sources, or principal records. Additionally, any direction from the Commissioner regarding the submission of returns must be adhered to. These provisions ensure that tax returns are systematically organised and submitted to the appropriate authorities for processing and assessment. Violations of these regulations may not explicitly state offences, penalties, or consequences within the provided text. However, under the Income Tax Assessment Act 1936-1969, non-compliance with tax regulations can lead to civil and criminal penalties. Civil penalties may include fines and interest on unpaid taxes, while criminal penalties can result in imprisonment. The exact penalties would depend on the specific breach and the discretion of the courts.

Area of Law: Taxation Law
Instrument: Legislative Instrument
Concepts: Definitions & Interpretation; Commencement Provisions; Repeal & Amendment

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

Legislation content

Overview

Scope and Application

Key Provisions

Legal classification tags

Interactions

Authorises

All Versions