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Income Tax Regulations (Amendment)

Authoritative Version
  • - C1923L00130
  • No longer in force
SR 1923 No. 130 Regulations as made
These Regulations amend the Income Tax Regulations 1922.
Gazetted 24 Sep 1923
Date of repeal 22 Dec 1927
Repealed by Income Tax Regulations

STATUTORY RULES.

1923. No. 130.

 

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1922-1923.

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 1922-1923, to come into operation forthwith.

Dated this, twentieth day of September 1923.

(Sgd) W. H. Irvine signature

Deputy of the Governor-General.

By His Excellency’s Command,

(Signed) Littleton E. Groom signature

For the Treasurer.

 

Amendment of the Income Tax Regulations 1922.

1. Regulation 2 of the Income Tax Regulations 1922 is amended by inserting therein after the words “Part IV—Objectione,” the words—

“Part IVa—Appeals to High Court under section 51 of the Act.”

2. The Income Tax Regulations 1922 are amended by inserting therein after Part IV. the following part and sections:—

“Part IVa—Appeals to High Court under section 51 of the Act.”

Notice of appeal.

“38a. An appeal to the High Court in its appellate jurisdiction under sub-section (8) of section 51 of the Income Tax Assessment Act 1922-1923 shall be instituted by notice of motion which shall specify the Registry of the High Court in which the appeal is to be brought, and shall state fully the grounds of the appeal, and shall be served on the opposite party, and a copy thereof shall be filed in the proper Registry of the Court.”

Filling of notice.

“38b. The notice of motion shall be filed in the Registry of the Court within thirty days after the date of the decision appealed against, or from the commencement of these Regulations, or such further time as a Justice of the High Court may allow, and a copy thereof shall be served on the opposite party.”

Service of notice on Chairman, Board of Appeal.

“38c. A copy of the notice of motion shall be served on the Chairman of the Board of Appeal, and he shall cause a transcript of the evidence and proceedings before the Board and of the reasons (if any) for the decision to be forwarded to the Registrar of the High Court at the Registry at which the appeal is instituted.

Justice may make directions as to appeal.

“38d. Any Justice of the High Court, on the application of either party, may make such directions as to the appeal and the hearing thereof as he may think fit, but, in the absence of any such directions, the appellant shall set the appeal down for hearing at the sitting of the High Court to be held next after the transcript and proceedings have been lodged at the Registry at which the appeal was instituted.’’

 

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

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