Income Tax Regulations 1936
Citation changes
Income Tax Regulations 1936
01 Jul 1999
Income Tax Regulations 1936
22 Dec 1998 - 07 Jul 1936
Income Tax Regulations
14 Dec 1965 - 14 Dec 1950
Income Tax and Social Services Contribution Regulations
01 Jan 1951 - 31 Dec 1950
Income Tax and Social Services Contribution Regulations
15 Dec 1950 - 13 Dec 1965
Income Tax Regulations
08 Jul 1936 - 21 Dec 1998

No longer in force

Administered by

Department of the Treasury

This item is authorised by the following title:

Income Tax Assessment Act 1936

Superseded version

View latest version

F2012C00647

15 September 2012 - 14 June 2013

This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003

Table of contents

1 Name of regulations [see Note 1]
2 Interpretation
6 Prescribed classes of persons (Act, subsection 23AB (2))
7 Termination dates of operational areas (Act, subsection 23AC (7))
7A Declaration of eligible duty (Act, subsection 23AD (2))
9 Prescribed Life Tables — subsection 27H (4) of the Act
12 Excluded car parking facilities
13 Prescribed stock exchanges
14AA Debentures issued on overseas capital market (subsection 128F (8))
19 Statement to be furnished by employers
20 Amendment of assessments for an income year
35 References to Act include references to 1997 Act
36 Preferred address for service
37 Change or withdrawal of preferred address for service
37A Requirement to maintain a preferred address for service
38 Substitute preferred address for service
39 Failure to notify change of address
40 Service of documents
54 Interpretation
55 File number reports
56 Annual investment income reports
56A Paragraph 202DDB (1) (b) of the Act: condition
57 Reviewable decisions
148 Interpretation
149 Amount of rebate of tax
150AA Definitions
150AB Eligibility — amount of rebate income
150AD Rebate for low income aged persons and pensioners
150AE Transfer of unused rebate from taxpayer other than trustee
150AF Transfer of unused rebate from taxpayer who is trustee
152 Rebate of tax in respect of rebatable benefits
152A Interpretation
152B Income or profits as designated concession income
152C Listed countries and section 404 countries
152D Capital gains regarded as subject to tax
152E Circumstances specified for the definition of roll over relief in regulation 152D
152F Accruals tax laws
152G State foreign taxes that are treated as federal foreign taxes
171 Signatures
172 Presumption as to signatures
173 Appointment of Public Officer
174 Scale of expenses in respect of persons required to attend before Commissioner etc under section 264 of the Act
175 Oath or affirmation for purposes of section 265
- Schedule 5 Scale of expenses
- Schedule 9 Designated concession income
- Part 1 Interpretation
- Part 2 Items of designated concession income
- Schedule 10 Listed countries and section 404 countries
- Part 1 Listed countries
- Part 2 Section 404 countries
- Notes to the REF citation \* MERGEFORMAT \*CHARFORMAT Income Tax Regulations 1936

Legislation text