STATUTORY RULES.

1921. No. 112

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REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1915-1918.

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 1915-1918, to come into operation forthwith.

Dated this 9th day of June, 1921.

(Sgd) Forster.

Governor-General.

By His Excellency’s Command,

ARTHUR S. RODGERS.

for the Treasurer.

Amendment of Income Tax Regulations 1917.

(Statutory Rules 1917, No. 280, as amended by Statutory Rules 1918, Nos. 95 and 315, and by Statutory Rules 1920, No. 107.)

Regulation 27 of the Income Tax Regulations is amended by adding at the end thereof the following words:—

“but where no address for service has been given to the Commissioner or Deputy Commissioner, the address of the person as described in any record in the custody of the Commissioner or Deputy Commissioner shall be deemed to be the last known place of business or abode of that person in Australia.”

Regulation 41a of the Income Tax Regulations is amended by omitting from paragraph (d) the words “more than thirty days before the date of the certificate”.

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