STATUTORY RULES.

1918. No. 95.

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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 tenth day of April, 1918.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

W. A. WATT,

Treasurer.

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Amendment of the Income Tax Regulations 1917.

(Statutory Rules 1917, No. 280.)

Amendment of Regulation 4.

1. Regulation 4 of the Income Tax Regulations is amended by adding at the end thereof the words—“Penalty: Fifty pounds.”

2. After Regulation 41 of the Income Tax Regulations the following Regulations are inserted:—

Certificate by Commissioner as to service of notice of assessment, &c.

“41a. In any action against a person for the recovery of Income Tax a certificate in writing signed by the Commissioner, the Assistant Commissioner, or the Deputy Commissioner, certifying that—

(a) the person named in the certificate is a taxpayer;

(b) an assessment of Income Tax was duly made against him in respect of the year mentioned in the certificate;

(c) the particulars of the assessment are as stated in the certificate;

(d) notice of the assessment was duly served upon him by post more than thirty days before the date of the certificate; and

(e) the sum named in the certificate was at the date of the certificate due by him to the King on behalf of the Commonwealth in respect of Income Tax,

shall be primâ facie evidence of the facts stated in the certificate.

“41b. In any action for the recovery of Income Tax evidence may be given by affidavit, and the Court may require the deponent to attend for the purpose of being cross-examined.”

Amendment of Regulation 47.

3. Regulation 47 of the Income Tax Regulations is amended by omitting the word “taxpayer” and inserting in its stead the word “person.”

Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.