Federal Register of Legislation - Australian Government

Primary content

SR 1956 No. 35 Regulations as made
These Regulations amend the Income Tax and Social Services Contribution Regulations.
Gazetted 10 May 1956
Date of repeal 01 Jan 2008
Repealed by Repealed by operation of section 32 of the Legislative Instruments Act 2003.


1956. No. 35.



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 and Social Services Contribution Assessment Act 1936-1955.

Dated this third day of May, 1956.

W. J. Slim


By His Excellency’s Command.

Signature of A.W. Fadden



Amendments of the Income Tax and Social Services Contribution Regulations.

1. Regulation 2 of the Income Tax and Social Services Regulations is repealed and the following regulation inserted in its stead:—


“2. These Regulations are divided into Parts, as follows:—

Part I.—Preliminary (Regulations 1-3).

Part II.—Administration (Regulations 4–4ad).

Part III.—Liability to Taxation (Regulations 4a-8).

Part IV.—Returns and Assessments (Regulations 9-33).

Part V.—Objections and Appeals (Regulations 34-43).

Part VI.—Collection and Recovery of Tax.

Division 1.—General (Regulations 44-54).

Division 2.—Collection of Income Tax and Social Services Contribution by Instalments—

Sub-division A.—Rates of Deductions from Salaries or Wages of Employees (Regulations 54a-54da).

Sub-division B.—Group Employers (Regulations 54e-54n).

Sub-division C.—Employers other than Group Employers (Regulations 54x-54z).

Division 3.—Provisional Tax and Contribution (Regulation 54ze).


* Notified in the Commonwealth Gazette on                                                                          , 1956.

† Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 and 289; 1941, Nos. 120 and 327; 1942, Nos. 339 and 553; 1943, Nos. 80, 127 and 151; 1944, Nos. 90 and 124; 1945, Nos. 12, 85, 169 and 192; 1946, No. 135; 1947, Nos. 77 and 173: 1948, Nos. 115 and 162; 1949, Nos. 25 and 50; 1950, Nos. 63 and 101; 1951, Nos. 136 and 157; 1952, Nos. 89, 90 and 102; 1953, Nos. 55 and 88; 1954, Nos. 11, 99 and 112; 1955, No. 23.

5054/55.—Price 3d.                                                                                     9/14.3.1956.


Part VII.—Penal Provisions and Prosecutions (Regulations 55-58).

Part VIIa.—Registration of Tax Agents (Regulations 58a-58s).

Part VIII.—Miscellaneous (Regulations 59-66).”.

Repeal of regulations 7a and 7b.

2. Regulations 7a and 7b of the Income Tax and Social Services Contribution Regulations are repealed.

Repeal of regulations 54za, 54zb, 64zc and 54zd.

3.—(1.) Regulations 54za, 54zb, 54zc and 54zd of the Income Tax and Social Services Regulations are repealed.

(2.) Notwithstanding the last preceding sub-regulation, the provisions of each of the regulations repealed by that sub-regulation shall continue to apply in relation to provisional tax and contribution in respect of income of the year of income to which the regulation related.


4. Regulation 58a of the Income Tax and Social Services Regulations is amended by omitting the definition of “officer”.


Printed for the Government of the Commonwealth by A. J. Arthur at the Government Printing Office, Canberra.