STATUTORY RULES.
1943. No. 195.
REGULATION UNDER THE NATIONAL SECURITY ACT 1939-1943.*
I, THE Deputy of 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 National Security Act 1939-1943.
Dated this sixteenth day of August, 1943.
Deputy of the Governor-General.
By His Excellency’s Command,
for and on behalf of the Minister of State for Defence.
———
Amendment of the National Security (Supplementary) Regulations.†
The National Security (Supplementary) Regulations are amended by adding at the end thereof the following regulation:—
Deduction of instalments of income tax from pay of persons employed by Governments of other countries.
“110.—(1.) The Commissioner of Taxation may enter into an arrangement with an authority in Australia of the Government of a country other than the Commonwealth providing for deductions, in accordance with the provisions of the Income Tax Assessment Act 1936-1943 and of this regulation, to be made from the salary or wages of persons who are or become employed by that Government through that authority and to whom paragraph (a) of sub-regulation (2.) of this regulation applies, and for the amounts deducted to be paid to the Commissioner of Taxation in accordance with the arrangement.
“(2.) Any person who—
(a) is in receipt of salary or wages which are not exempt from income tax under the Income Tax Assessment Act 1936-1943; and
(b) is a person in relation to whom an arrangement made under this regulation applies,
shall, within fourteen days after he has been notified by or on behalf of his employer that the arrangement is in force, by writing under his hand delivered to the person charged with the payment of his salary or
* Notified in the Commonwealth Gazette on , 1943.
† Statutory Rules 1940, No. 126, as amended to date. For previous National Security (Supplementary) Regulations see footnote † to Statutory Rules 1943, No. 169, and see also Statutory Rules 1943, Nos. 172, 173, 180 and 182.
4725.—Price 3d 32/3.8.1943.
wages, authorize his employer, and shall at all times keep his employer authorized, to make deductions from his salary or wages at the rates at which deductions would be required, by the provisions of the Income Tax Assessment Act 1936-1943, to be made from his salary or wages if he were an employee as defined in section 221a of that Act receiving that salary or those wages from an employer as so defined.
“(3.) The amounts of any deductions made in pursuance of an authority given under the last preceding sub-regulation shall be paid to the Commissioner of Taxation and shall be treated by the Commissioner as if they represented the face value of tax stamps delivered to the person giving the authority in accordance with the provisions of the Income Tax Assessment Act 1936-1943 and produced by him to the Commissioner”.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.