STATUTORY RULES.
1917. No. 280.
REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1915-1916.
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 1915-1916 to come into operation forthwith.
Dated this twenty-fourth day of October, One thousand nine hundred and seventeen.
R. M. FERGUSON,
Governor-General.
By His Excellency’s Command,
JOHN FORREST,
Treasurer.
Part I.—Introductory.
Short title.
1. These Regulations may be cited as the Income Tax Regulations 1917.
Parts.
2. These Regulations are divided into Parts, as follows:—
Part I.—Introductory.
Part II.—Returns.
Part III.—Payment of Income Tax.
Part IV.—Objections.
Part V.—Miscellaneous.
Definition.
3. In these Regulations—
“Financial Year” means a financial year as fixed by the Act.
“The Act” means the Income Tax Assessment Act 1915-1916.
Part II.—Returns.
Signature of returns.
4. Every return shall be signed by the person who makes it.
Returns to be in First Form except as otherwise provided.
5. Except as hereinafter otherwise specially provided every return shall be made and furnished in the First Form in the Schedule.
Returns by companies.
6. Every return by a company shall be made and furnished in the second Form in the Schedule, and shall be accompanied by:—
(a) A Balance-sheet and Profit and Loss Account supporting the particulars in the return; (b) A statement showing:—
(i) the names and addresses of all shareholders resident in Australia during the twelve months preceding the financial year for which income tax is payable; and
(ii) the amount (if any) of profits paid or credited to each such shareholder during the twelve months preceding the financial year for which income tax is payable whether or not the period covered by the return differs from such financial year;
C.10479.—Price 8d.
(c) A statement showing:—
(i) how much of the assessable income derived by the Company, during the period covered by the return, has been credited or paid (either during or after that period) to members or shareholders who are absentees; and
(ii) how much of the assessable income derived by the Company, during the period covered by the return, has been credited or paid as interest to persons who are absentees in respect of debentures of the Company or on money lodged at interest with the Company; and
(d) (If the return is the first return furnished by the Company) notice of the appointment of the Public Officer of the Company.
Returns by partnerships.
7. Every partnership whose total income from all sources in Australia in any year exceeds £156 (one hundred and fifty-six pounds) shall, when called upon by the Commissioner by notice published in the Gazette, furnish to the Commissioner a partnership return setting forth a full and complete statement of the income derived by the partnership during the year in respect of which the return is required.
Return to be made by senior active partner in Australia.
8. Every partnership return shall be made and furnished by the Senior Active Partner resident in Australia.
Separate returns to be furnished for partners.
9. (1) Every partner in a partnership shall furnish a separate return of his total individual income (including income from the partnership and from other sources) in every case in which he would be required to furnish a return if the same total income had been derived by him from sources other than the partnership.
(2) The return shall state the income derived respectively from—
(a) the partnership, and
(b) from other sources.
Agent to furnish separate returns for each principal.
10. Every person liable to furnish a return as agent for another person shall furnish a separate return for each person for whom he is agent in addition to his own individual return.
Partnership return by agent.
11. Every agent for a partnership shall furnish a partnership return and shall also if so required by the Commissioner furnish a separate return for each partner.
Where agent not sole agent.
12. If an agent is not the sole agent in Australia for a person required to furnish a return, he shall furnish a separate return stating all his transactions as agent for that person.
Trustees.
13. (1) Every return in respect of a trust estate shall be made and furnished by the Senior Active Trustee resident in Australia.
(2) When there is no trustee resident in Australia the return shall be made and furnished by the agent in Australia for the trustees.
Statement to be furnished by employers.
14. (1) Every employer of labour shall, when called upon by the Commissioner either by general notice published in the Gazette or by direct notice to the employer, furnish to the Commissioner a statement showing:—
(a) the names and addresses of all persons employed by him during the period mentioned in the notice;
(b) the capacity in which each person was employed;
(c) the total amount, paid to each person during that period; and
(d) the value of board residence or other allowance made to each person during that period.
(2). Each statement shall be furnished to the Commissioner at a place where under the Regulations the return of the employer is to be furnished.
Special returns.
15. Returns required by the Commissioner otherwise than by Notice published in the Gazette pursuant to Section 28 (l) of the Act shall be made and furnished in the form specified in the requirement.
Substantially similar returns.
16. The Commissioner may at any time accept a return in a form substantially similar to a prescribed form.
Balance-sheets to be furnished.
17. A copy of every balance-sheet and profit and loss account relating to the income included in any return shall be furnished with that return.
Lodging of returns.
18. (1) Returns of income derived from sources wholly within one State shall be furnished to the Commissioner at the office of the Deputy Commissioner in that State.
(2) Returns of income derived from sources in Australia not wholly within any one State shall be furnished to the Commissioner at the head office of the Commissioner at Melbourne.
Source of dividends.
19. Income consisting of dividends on shares in a Company shall be deemed to have been derived from a source within the State in which the head office of the Company in Australia is situated.
Lodging of returns when income partly of dividends.
20. When part of an income consists of dividends on shares in companies and the remainder of the income has been derived from sources wholly within one State the return shall be furnished to the Commissioner at the office of the Deputy Commissioner in that State notwithstanding that the dividends may have been derived from sources within other States.
Source of mortgage interest.
21. (1) Income consisting of interest received under a mortgage shall be deemed to have been derived from a source within the State in which the mortgaged property is situated.
(2) If the mortgaged property is situated in more than one State the income shall be deemed to have been derived from sources within more than one State.
Territories.
22. For all purposes of these Regulations—
(a) the territory of the Seat of Government shall be deemed to be in the State of New South Wales;
(b) the territory of Papua shall be deemed to be in the State of Queensland; and
(c) the Northern Territory of Australia shall be deemed to be a separate State.
When return deemed to be furnished.
23. A return shall not be deemed to have been duly furnished to the Commissioner unless and until:—
(a) the proper form in accordance with these Regulations signed by the person making the return and containing a full true and complete statement of all matters and things required by the Act and Regulations, the Commissioner, and the form itself to be stated therein; and
(b) all balance-sheets, profit and loss accounts, statements, notices, and other documents which by the Act the Regulations or the Commissioner are required to accompany the return—
have at the place where under these Regulations the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.
Persons to take necessary steps for due lodging of return.
24. Whenever a person is required by the Act, the Regulations, or the Commissioner to furnish a return to the Commissioner, it shall be the duty of that person to make the required return and to take all steps necessary to insure that, the return is received by the Commissioner at the place where under these Regulations the return is to be furnished.
Address for service.
25. Every person who furnishes a return shall in the return give an address in Australia for service.
Notice of change of address.
26. Every person who has given an address for service and who subsequently changes his address shall, within one month after the change, give to the Commissioner at the place where he furnished his return notice in writing of his new address in Australia for service.
Address deemed to be last known place of business or abode.
27. The address for service last given to the Commissioner by any person shall for all purposes under the Act and Regulations be deemed the last known place of business or abode of that person in Australia.
Failure to notify change of address.
28. Any person who changes his address and fails to give to the Commissioner notice of his new address in Australia for service shall not be permitted to plead such change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or Regulations.
Annotations on returns.
29. (1) The Commissioner may cause or permit his officers to make on any return such marks, figures and annotations as the Commissioner thinks fit.
(2) The, marks, figures and annotations shall be made in different coloured ink from the ink used in the return and shall be initialled by the officer making them.
Part III.—Payment of Income Tax.
How tax may be paid.
30. A taxpayer may pay income tax in any of the following ways:—
(a) by delivery of cash, bank notes, or cheques at the office of the Commissioner or of any Deputy Commissioner;
(b) by remitting the tax to the Commissioner or any Deputy Commissioner by bank draft, or cheque, or postal money order or postal note payable in the city to which the remittance is sent; or
(c) by depositing the net amount, of the tax to the credit of the Commissioner or a Deputy Commissioner at any branch of the Commonwealth Bank of Australia.
Post office to be agent of remitter.
31. When a remittance is posted by a taxpayer addressed to the Commissioner or a Deputy Commissioner the Post Office shall be deemed to be the agent of the remitter and payment shall not be deemed to have been made until the remittance has been received by the addressee.
Payment by cheque.
32. When a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of income tax, the tax shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.
Receipts to be issued.
33. Receipts for income tax shall be issued by such persons as the Commissioner or a Deputy Commissioner may authorize.
Part payment of tax not to be accepted.
34. Except with the express consent of the Commissioner or a Deputy Commissioner, no money shall be accepted on account or in part payment of income tax.
Postage to be prepaid.
35. The postage on every return, statement, communication, remittance, or other matter sent by post addressed to the Commissioner the Assistant Commissioner or a Deputy Commissioner shall be fully prepaid by the sender.
Deficient postage.
36. When any sum is received as payment of income tax the Commissioner or Deputy Commissioner, as the case may be, shall first deduct therefrom the amount of postage and surcharge (if any) paid upon any unstamped or insufficiently stamped matter received through the post from the taxpayer and shall credit in payment of tax only the net amount then remaining.
Part IV.—Objections.
Form of objection.
37. (1) An objection under Section 37 of the Act to an assessment may be made in the Third Form in the Schedule.
(2) The objection shall be lodged with the Commissioner at the address from which notice of the assessment objected to was issued.
Part V.—Miscellaneous.
Signatures.
38. Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf; and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.
Signature deemed to be duly signed.
39. (1) Any certificate, notice, or other document bearing the written stamped or printed signature of the Commissioner the Assistant Commissioner or a Deputy Commissioner shall until the contrary is proved be deemed to have been duly signed by the person by whom it purports to have been signed.
(2) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held the office of Commissioner Assistant Commissioner or Deputy Commissioner, as the case may be.
Appointment of public officer.
40. Whenever the position of Public Officer of a Company becomes vacant, and it is necessary for a new Public Officer to be appointed, the notice of appointment by the Company of a new Public Officer shall be given to the Commissioner at the place where, under these Regulations, the return of the Company is to be furnished.
Onus of proof.
41. In any proceedings against a person for failing or neglecting to duly furnish a return, a certificate in writing signed by—
(a) the Commissioner;
(b) the Assistant Commissioner; or
(c) the Deputy Commissioner at whose office the return should have been furnished,
certifying that no return has been received from that person by any officer authorized by the Commissioner to receive returns at the place where under the Regulations the returns should have been furnished, shall be primâ facie evidence that the defendant has failed or neglected to duly furnish a return.
Copies or extracts certified by Commissioner to be received in evidence.
42. A writing certified by the Commissioner, the Assistant Commissioner or any Deputy Commissioner to be a true copy of or a true extract from any assessment, return, list, declaration, statement, book, document, or writing of any nature whatsoever in the custody of the Commissioner or of any officer of the Commissioner shall for all purposes be primâ facie evidence of the original of which it purports to be a copy or extract and shall be receivable in evidence to the same extent as the original.
Service of notices, &c.
43. Any notice or other communication by or on behalf of the Commissioner may be served upon any person by posting it, by prepaid letter post addressed to the person at his last known place of business or abode in Australia and service thereof shall be deemed to have been effected at the time when it would in the ordinary course of post have arrived at the place to which it was addressed or at the post town or post office nearest to that place whether or not it has in fact been received by the addressee.
Where prosecution may be instituted.
44. A prosecution under Section 58 of the Act, for any of the following offences, namely:—
(a) failing or neglecting to duly furnish a return; or
(b) knowingly and wilfully making or delivering a false return—
may at the option of the prosecutor be instituted either—
(a) in a Court of Summary Jurisdiction having jurisdiction at the place where under these Regulations the return is to be furnished; or
(b) in a Court of Summary Jurisdiction having jurisdiction at the usual or last known place of business or abode of the defendant.
Calculation of sinking fund.
45. (1) When it is necessary for purposes of an assessment to ascertain the sinking fund required to replace a sum of money at the end of a number of years, Table I. in the Schedule shall be applied.
(2) When it is necessary for purposes of an assessment to ascertain at any given date the value of a sinking fund accumulated at compound interest to replace a sum of money at the end of a number of years, Table II. in the Schedule shall be applied.
Value of live stock.
46. (1) For the purpose of paragraph (a) of section fourteen of the Act the value of live stock on hand at the beginning and end of the year in which the income was derived shall be calculated on the basis of the cost price of the stock.
(2) The cost price of natural increase and the cost price of other stock for which the cost price cannot be stated by the taxpayer shall be deemed to be the fair average values as determined by the Commissioner.
(3) Where live stock is purchased during the year and is kept separate and apart from any other stock owned by the taxpayer, it shall be valued at purchase price at the beginning and end of each trading year during which it is retained.
(4) Where live stock, which has been purchased, is merged into and becomes part of the general flock or herd of live stock owned by the taxpayer, the stock remaining on hand at the end of the trading year in which the purchases were made shall be valued at the average cost per head ascertained by taking the stock on hand at the beginning
of the year at the actual cost, if obtainable, or, if not obtainable, at the average cost per head arrived at under the War-time Profits Tax Regulations at the beginning of the accounting period upon the income of which income tax for 1917-18 is payable, and in each succeeding year, at the average cost arrived at under this sub-regulation for the last preceding year, together with the natural increase at the fair average value as determined by the Commissioner under sub-regulation (2) of this regulation and the stock purchased during the year at the purchase price of that stock.
(5) All live stock which have died or have been killed for food during the trading year shall be valued at the average cost for the stock on hand at the end of the trading year arrived at under sub-regulation (4) of this regulation.
Declaration by officers.
47. The Declaration to be made by officers pursuant to Section 9 of the Act shall be in the following form:—
COMMONWEALTH OF AUSTRALIA.
Income Tax Assessment Act 1915-1916.
Officer’s Declaration of Secrecy.
I..............of.................., in the State of.................., in the Commonwealth of Australia do solemnly and sincerely declare that except in the performance of my duty under the Income Tax Assessment Act 1915-1916 or any amendment thereof or any Act substituted therefor I will not directly or indirectly divulge or communicate to any person any information relating to the affairs of any taxpayer.
Declared before me at................in the State
of.................this..................day of...................,
19 .
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Justice of the Peace for the State of...................
Commissioner for taking affidavits.
Commissioner for Declarations.
Expenses of witnesses.
48. The expenses to be allowed to any person required under Section 56 of the Act to attend and give evidence shall be the sum (not exceeding in any case one pound per diem) actually and necessarily lost by such person by reason of his attendance and in addition (if such person resides more than four miles from the place of hearing) such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable.
Repeal.
49. All Regulations heretofore made under the Income Tax Assessment Act 1915-1916 and in force at the date of the commencement of these Regulations are hereby repealed.
Before filling up this Return read carefully the Instructions on last page. Special Note. —Be careful to fill up Schedules 3 and 4 if they apply.
THE SCHEDULE.
——
First Form.
Affix full postage and send this Return to the Deputy Federal Commissioner of Taxation, The Rialto, Melbourne (or Deputy Federal Commissioner of Taxation in the Capital City of the State).
FEDERAL INCOME TAX.
File No.
Commonwealth 
of Australia.
Income Tax Assessment Act 1915-1916.
RETURN OF INCOME DERIVED FROM ALL SOURCES IN DURING THE TWELVE MONTHS FROM 1st JULY, TO 30th JUNE,
Name in full of Person for whom Return is made (Mr., Mrs., or Miss) (Write plainly, and underline the surname.)
Occupation
Whether Married or Single† on 30th June, .
Postal Address for service of Notices
(Taxpayers are required to notify to the Deputy Commissioner any change of address for service of notices, &c.)
Last return lodged at Federal Taxation Office
If Return is made in the capacity of—
Trustee, name the Estate*
Agent, name the Principal* who resides at
† “Single” means bachelor, spinster, widow, widower, or divorced person.
* Fill in whichever is applicable.
Part A. |
| Office only. |
Income from Personal Exertion (when Parts C or D are unsuitable). | £ | £ |
1. Stipend, salary, wages, and overtime as employee of............................ |
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2. Profession; or share in partnership of...................................... |
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3. Income as beneficiary under will, settlement, deed of gift, or instrument of trust ofif trust income is from personal exertion |
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4. Fees, commissions, or bonuses other than life insurance bonuses (attach list)............ |
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5. Pension, superannuation, or retiring allowance................................ |
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6. Five per centum of retiring allowance or gratuity paid in a lump sum in . (Total .......amount paid to me £ ) |
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7. Value of quarters, board, &c, allowed to me by employer......................... |
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Total Income.........................................£ |
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First Form—continued.
Deductions. | £ | Office only. | |
8. Amount actually paid for fidelity guarantee or bond or premiums or sums paid by me to..Company on the insurance effected in Australia of my own life or that of my wife or children, or for deferred annuity, or other similar provision. (Note.—Maximum amount allowable is £50) |
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9. Payments to a superannuation, sustentation, or widows’ or orphans’ fund, or any friendly society in Australia. (Name of Society .) (Note.—Maximum amount allowable is £50.) |
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10. Interest (other than interest on mortgage secured on my own home) actually paid on borrowed money to the principal sum being employed for the following purposes:— |
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11. Gifts exceeding £20 each in cash to public charitable institutions in Australia, and contributions in cash exceeding £5 in the aggregate in respect of each object of contribution made during the continuance of the present war to any public fund established in the British Empire or an allied country, for any purpose connected with the present war. (Detailed list should be attached.) Deductions under this head will not be allowed unless verification in the nature of receipts, cheque butts, &c., is submitted, and accompanies this Return |
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12. Sums paid by way of commission for collecting income...................... |
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13. Deduction of £26 for each child under 16 years of age at 1st July, , or born between then and 1st July, , wholly maintained by me. Give full particulars in Statement No. 3 |
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14. Calls paid by me to Australian mining companies and 5 per cent. of calls paid to other Australian companies (attach list) |
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15. Fire and burglary insurance premiums paid on income producing property (attach list).. |
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16. Any other deductions (attach list)..................................... |
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Total Deductions....................................£ |
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Net Income........................................£ |
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Part B. Income from Property. |
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17. Gross rents—including rent from subletting (attach list)...................... |
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18. Share of partnership of............................................ |
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19. Dividends, interest, &c, received by or credited to me as per Statements 6 and 7...... 20. Cash prize in lottery.............................................. |
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21. Annuities, royalties, tributes, licences, &c, and premiums, fines, or foregifts received in connexion with leases (attach list) |
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22. Income as beneficiary under will, settlement, deed of gift, or instrument of trust of..... |
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23. Five per cent. of capital value at 30/6/ of my residence owned by me or of property used by me rent free for purposes of residence or enjoyment. Capital value of such property being £ . Five per cent. thereof = £ |
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Total Income.......................................£ | ————— | ————— | |
Deductions. |
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24. Rates and taxes. &c., as per list (but not including Federal Income Tax)............ |
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25. Repairs (not including alterations, additions, or improvements) to properties from which rent is received (attach list) |
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26. Interest paid to on borrowed money used to produce income from property…………………………………………………………………………………... |
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27. Commission paid to for collection of income from property………………… |
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28. Rent paid to for property from which rent is received……………….. |
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29. Interest paid to on a mortgage of land and residence owned and occupied, and in respect of which 5 per cent. of capital value is returned as income under Item 23 |
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30. Any other deductions (attach list)..................................... |
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Total Deductions....................................£ |
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Net Income........................................£ |
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DECLARATION.
I, the person making this Return, declare that the particulars shown therein, and also those stated in the Forms, Balance-sheets, Documents, and Lists herewith, are true and correct in every particular, and disclose without reservation or exception a true and complete statement of all Income liable to taxation derived from all sources in by————
during the year 1st July, , to 30th June, . Usual Signature—————
Dated this———————————————————— day of
C.10479—2.
First Form—continued.
Part c. | Part d. | ||||
Income from a Trade, Business, Manufacture, or Concern not shown in Parts A or B. | Income of Farmer, Pastoralist, or Horticulturist not shown in Parts A or B. | ||||
(Attach Balance-sheet and Trading and Profit and Loss Account.) |
| £ | Office only. | ||
| Nature of Business | ||||
38. Gross sales—cash and credit—for year ended 30/6/ :— (a) Wool £……..skins and hides £. (b) Meat, poultry, &c.......... (c) Milk, cream, butter, cheese, eggs, &c. (d) Grain, hay, fodder, potatoes, &c. (e) Timber, firewood, bark, &c (f) Wine, fruit, vegetables, &c, (g) Other receipts from farm, station, or orchard (h) Profit as per Statement No. 1 |
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Nature of Business |
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31. Sales—cash and credit—for the year ended 30/6/ |
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32. Stock and materials on hand, 30/6/ (not including plant and fixtures) |
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39. Value of stock and produce given in exchange for goods, provisions, &c. |
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33. Value of goods (not included in sales) taken from stock and used— (a) for maintenance of self, family, and employees (b) for other purposes, or used in carrying on the business (c) used as plant or for additions to buildings, &c. |
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| 40. Value of milk, butter, eggs, and vegetables, &c., taken from the business for household use and sustenance of employees |
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| 41. Value on hand at 30/6/ of— (a) Farm and orchard produce (b) Wool, skins, hides, &c. |
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| 42. Income from other business sources (attach list) |
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Total .................£ |
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Deduct— |
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34. Stock and materials (not including plant and fixtures) on hand, 30/6/ , £ |
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44 (a) Value of farm and orchard produce, wool, &c, held on 1st July, (b) Purchases during year , for business purposes— (1) Seed, plants, &c., for resale (2) Fodder............... (3) Fertilizers and manures.... (4) Stock, &c, received in exchange for produces, &c. (c) Loss as per Statement No. 1....
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35. Net Purchases for business only of stock during year ended 30/6/ , £ |
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Net amount............£ |
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Add— |
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36. Income from commissions, discounts, rebates, and sundry credits |
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37. Income from other business sources (attach list) |
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Total income £ |
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First Form—continued.
Parts c and d—continued.
Deductions. |
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45. Salaries and wages actually paid in the business (not including any sums drawn by me or paid as wages for fencing, ringing, clearing, or similar improvements, or for alterations or new works) | £ | £ |
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46. Amount expended for food for employees (including my own children over 15) employed exclusively in the business |
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47. Rent of business premises or land (not including C.P. payment for land to the Government) paid to |
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48, Rates and taxes, not including Federal Income Tax (attach list). If any income is shown in Part B, this deduction must be shown in Part B only |
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49. Insurance on business premises and stock (attach list)........................ |
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50. Interest paid to on money used in connexion with the business……. |
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51. Depreciation by wear and tear of plant and machinery used in the business (not including buildings). (Attach list of plant, machines, &c, and respective values at 1st July, , and percentages written off) |
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52. Repairs (not including alterations, additions, or improvements) to property and machinery, implements, utensils, rolling-stock, and articles used in the production of income, but not including repairs to properties from which rent is received |
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53. Bad debts incurred in period 1/7/ to 30/6/ in the trade and proved to be bad and actually written off for the first time during the year ended 30/6/ (attach list) |
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54. Exchange, commission, and discount................................... |
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55. Travelling expenses incurred in the business only.......................... |
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56. Contributions to employees’ benefit or provident fund (attach list)............... |
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57. Gifts exceeding £20 each in cash to public charitable institutions in Australia and contributions in cash exceeding £5 in the aggregate in respect of each object of contribution made during the continuance of the present war to a public fund established in British Empire or allied country for any purpose connected with the present war. (Detailed list and verification should be attached as per Item 11) |
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58. Printing, stationery, advertising, stamps, telegrams, for business purposes only....... |
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59. Gas, electricity (light and power), telephone, &c. (for business only).............. |
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60. Other business expenses (attach list)................................... |
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61. Calls paid to Australian mining companies, and 5 per cent. of calls paid to other Australian companies (attach list) |
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62. Premiums or sums paid by me in Australia to Company on the insurance of my own life or that of my wife or children, or for deferred annuity, or other similar provision. (Note.—Maximum amount allowable is £50)…………………………………………………………………… |
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63. Deduction of £26 for each child under 16 years of age at 1st July, , or born between then and 1st July, , wholly maintained by me Give full particulars in Statement No. 3 |
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Total Deductions.....................................£ |
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Taxable Income.....................................£ | ———— | ———— |
Statement No. 1.—Live-stock Schedule.
— | Number. | Value. | — | Number. | Value. |
Stock on hand at 1st July, , at standard values— |
| £ | Sales 1/7/ to 30/6/ — |
| £ |
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| Sheep............ |
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| Cattle |
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Sheep @.......... |
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| Horses........... |
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Cattle @.......... |
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| Pigs............. |
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Horses, @......... |
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Pigs @........... |
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| Killed for rations— |
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| Sheep............ |
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Purchases at cost— |
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| Cattle............ |
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| Pigs............. |
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Sheep............ |
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Cattle |
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| Stock on hand at 30th June, (including natural increase), at standard values— |
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Horses........... |
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Pigs............. |
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| Sheep @.......... |
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Cattle @.......... |
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Horses @......... |
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Pigs @........... |
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Balance, Profit, carried in item No, 38 (h) |
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| Balance, Loss, carried to Item No. 44 (c) |
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Underline Surname and sign the Return. Penalty for late lodgment 10 per cent. of Tax or Prosecution.
If your Income, other than Dividends in Companies, is derived from more than one State do not use this form. Get a suitable form from the Commissioner, at The Rialto, Collins-street, Melbourne.
Statement No. 2.—Statement of Distribution by Trustees or Partnerships.
Name in full of each Partner or Beneficiary. | Residence. | Net Amount credited or paid to each Partner or Beneficiary. | Balance Undistributed. |
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| £ | £ |
Note.—If any of the beneficiaries in an estate is a minor, state amount held in trust for such minor £
Statement No. 3.—Deductions Claimed in respect of Children under 16 Years of Age at 1st July, , wholly maintained by Taxpayer.
Name of Child. | Date of Birth. | If not wholly maintained during year ended 30/6/ , state for what period. | If not wholly dependent state in what other way partly maintained. |
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Statement No. 4.—Contributions to Dependants by Bachelors, Spinsters, Widows, Widowers, or Divorced Persons.
Name of Dependant. | Relationship to Taxpayer. | Amount contributed by Taxpayer during the period 1/7/ to 30/6/ | Remarks. |
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Statement no. 5.—Statement of Salaries and Wages paid and Allowances to Employees.
Employee’s Christian Name and Surname. | In what Capacity employed. | Place of Residence and Postal Address. | If not employed for whole period, state period employed. | Rate of Pay. | Total Amount of Salary or Wages paid to each in year ended 30/6/ . | Value of Board, Residence, or other Allowance to each in year ended 30/6/ . | |
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| £ | £ |
If the space is not sufficient to contain all the names, special sheets may be obtained from the Department of Taxation.
Payments to any one person at a rate less than £100 per annum need not be shown.
Statement No. 6—Dividends from Companies.
Name of Company. | Address. | * Amount. | Name of Company. | Address. | * Amount. | ||||
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| £ | s. | d. |
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| £ | s. | d. |
* The gross amount of dividends must be shown. Any rebates allowable on account of income having been earned by the Company outside Australia will be calculated and deducted by the Department. Carry total amount from this Statement to Item 19.
Statement No. 7.—Particulars of Money Lent by me on Mortgage, Bank Deposit, bonds, Debentures, or otherwise, except on Government Securities.
Name of Bank, Company, Firm, or Person to whom Money is lent. | Address. | Principal Amount. | State whether Deposit, Bonds, Debentures, or otherwise. | Amount of Interest received during year ended 30/6/ . | ||
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| £ |
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Carry total amount of interest shown above to Item 19.
Instructions to Taxpayers.
Omission of any Income from a Return will render the taxpayer liable to a penalty of 10 per cent. of the whole tax assessable.