STATUTORY RULES.
1943. No. 127.
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REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1943.*
I, THE DEPUTY OF 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 1936-1943.
Dated this thirteenth day of May , 1943.
Deputy of the Governor-General.
By His Excellency’s Command,
Treasurer.
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Amendments of the Income Tax Regulations. †
Parts.
1. Regulation 2 of the Income Tax Regulations is amended by inserting after the words “Part VII.—Penal Provisions and Prosecutions.” the words “Part VIIa.—Registration of Tax Agents.”.
Returns by persons other than companies.
2. Regulation 10 of the Income Tax Regulations is amended—
(a) by inserting in paragraph (a), after the word “deductions”, the words “and concessional rebates”;
(b) by omitting from paragraph (b) the words “Part BB—Concessional Allowances subject to Rebate of Tax;”;
(c) by inserting in paragraph (b), before the word “trade” the word “profession,”;
(d) by omitting from paragraph (b) the word “agriculturist,” and inserting in its stead the words “horticulturist, etc.”;
(e) by omitting paragraph (d) and inserting in its stead the following paragraph:—
“(d) provide for the following particulars or such modifications or extensions thereof as the Commissioner from time to time requires, namely:—
Sources of Information and Certificate to be signed by Tax Agents;
Live stock schedule;
Statement of wool and wheat produced and sold or otherwise disposed of;
Statement of salaries, wages, and commission paid, and allowances to employees;
Statement by trustee or partnership;
Statement of dividends received;
Statement of interest received;
Statement of concessional allowances subject to rebate of tax; and”; and
* Notified in the Commonwealth Gazette on , 1943.
† 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. 330 and 553; and 1943, No. 80.
2655.—Price 5d. 33/11.5.1943.
(f) by inserting in paragraph (e), after the word “disclose”, the words “without reservation or exception”.
Returns by companies.
3. Regulation 11 of the Income Tax Regulations is amended—
(a) by inserting at the end of paragraph (c) of sub-regulation (1.) the words “and a certificate to be signed by Tax Agents;”;
(b) by omitting paragraph (d) of sub-regulation (1.) and inserting in its stead the following paragraphs:—
“(d) a statement of interest received on Government Loans &c.;
(e) a statement of remuneration of directors and shareholders;
(f) a statement of salaries, wages and commission paid and allowances to employees; and
(g) a declaration by the Public Officer that the particulars shown in the return and also those stated in the accompanying statements are true and correct in every particular and disclose without reservation or exception a full and complete statement of the total income derived during the year of income from all sources in and out of Australia.”; and
(c) by omitting sub-paragraph (iii) of paragraph (c) of sub-regulation (2.) and inserting in its stead the following sub-paragraph:—
“(iii) in the case of interest (not included in sub-paragraph (i) or (ii) of this paragraph) paid or credited to any non-resident not being a company—
(A) where the interest exceeds One hundred and four pounds—the amount of One hundred and four pounds; or
(B) where the interest does not exceed One hundred and four pounds—the amount of the interest;”.
Particulars relating to sources of information.
4. Regulation 33 of the Income Tax Regulations is amended by inserting after sub-regulation (1.) the following sub-regulation:—
“(1a.) The agent’s certificate shall be deemed to be duly signed, in the case of a partnership or a company which is registered as a tax agent in pursuance of Part VII. of the Act, if it is signed in the name of the partnership or the company, as the case requires, by a person who is registered as a nominee of the partnership or the company for the purposes of that Part, and that person’s name is also appended, and not otherwise.”.
Evidence.
5. Regulation 39 of the Income Tax Regulations is amended—
(a) by omitting from paragraph (aa) of sub-regulation (1.) the word “and” (last occurring); and
(b) by inserting after that paragraph the following paragraph:—
“(ab) may receive, without formal proof, a copy, duly certified as correct by any responsible officer of any Government or of any public, municipal or other local body or authority within the Commonwealth, of any document in the possession of that Government, body or authority, as the case may be, and may take into consideration any statement or particular contained therein; and”.
6. After Part VII. of the Income Tax Regulations the following Part is inserted:—
“Part VIIa.—Registration of Tax Agents.”
Definitions.
“58a. In this Part, unless the contrary intention appears—
‘applicant’ means an applicant for registration as a tax agent:
‘Board’ means a Tax Agents' Board constituted, or deemed to be constituted, under Part VIIa. of the Act;
‘officer’ includes any officer of a State Service who is transferred to the Public Service of the Commonwealth under the Income Tax (War-time Arrangements) Act 1942;
‘the secretary’, in relation to a Board, means the secretary of that Board, or, in his absence, any officer for the time being performing the duties of the secretary.
Appointment of secretary.
“58b.—(1.) Each Board shall have a secretary, who shall be an officer of the Taxation Branch of the Department of the Treasury appointed for the purpose by the Commissioner.
“(2.) The secretary shall attend all meetings of the Board and shall keep a record of the proceedings of the Board.
“(3.) Any certificate or other instrument given or issued by a Board shall be sufficiently authenticated if signed by the secretary on behalf of the Board.
Communications to Board.
“58c. All correspondence to a Board, including applications under the Act or these Regulations, shall be addressed to the secretary in the care of the Federal Deputy Commissioner of Taxation in the State for which the Board is constituted.
Applications for registration.
“58d.—(1.) An application for registration as a tax agent shall state—
(a) the full name and address of the applicant and, in addition, if the applicant is a partnership, the full name and address of each partner;
(b) an address for service;
(c) in the case of an application by a partnership or a company, the full name and address of, and an address for service for, each partner or person whom it is desired to register, as a nominee or additional nominee of the tax agent;
(d) the qualifications of the applicant, or, in the case of an application by a partnership or a company, of each partner or person referred to in the last preceding paragraph;
(e) whether the applicant and—
(i) in the case of an application by a partnership— any partner; or
(ii) in the case of an application by a company—any person on behalf of the company,
is registered as a tax agent under any State Act relating to income tax, and, if so, shall state particulars of the registration;
(f) whether the applicant, and, in the case of an application by a partnership or a company, any member of the partnership whatsoever, or any person whom it is desired to register as a nominee or additional nominee, has had his registration as a tax agent cancelled or refused under any Act or State Act relating to income tax;
(g) the name of the State or Territory of the Commonwealth, or the names of the States or Territories of the Commonwealth, in which the applicant proposes to carry on the business of tax agent; and
(h) if the applicant proposes to carry on business at more than one office, the address of the head office and of each branch office.
“(2.) An applicant shall furnish to the Board such further information as the Board from time to time requires.
Applications for registration of additional or substituted nominees.
“58e. An application for the registration of an additional or substituted nominee of a partnership or company which is already registered as a tax agent under the Act shall state—
(a) the full name and address of the partnership or company making the application;
(b) the full name and address of, and an address for service for, each partner or person whom it is desired to register as an additional or substituted nominee;
(c) the qualifications of each partner or person referred to in the last preceding paragraph;
(d) whether the partner or person so referred to is registered as a tax agent under any State Act relating to income tax and, if so, shall state particulars of the registration;
(e) whether the partner or person so referred to has had his registration as a tax agent cancelled or refused under any Act or State Act relating to income tax; and
(f) any further information required by the Board.
Application for exemption under section 251l.
“58f. An applicant for exemption from the operation of section 251l of the Act shall furnish to the Board his full name and address, an address for service and such further information as the Board from time to time requires.
Place of lodgment of applications.
“58g. An application for registration as a tax agent, for the registration of an additional or substituted nominee of a partnership or company, or for exemption under sub-section (2.) of section 251l of the Act, shall be lodged with the secretary of the Board constituted for the State in which the office, or if there is more than one office, the head office, of the applicant is situated.
Certificate of registration.
“58h. Where a Board registers a person or partnership as a tax agent under section 251j of the Act, the Board shall issue a certificate of registration to that person or partnership.
Board to notify Commissioner of registration.
“58j. Where a Board registers an applicant as a tax agent, or a person as a nominee, additional nominee or substituted nominee of a tax agent, the Board shall notify the Commissioner accordingly.
Publication of names of tax agents.
“58k. As soon as convenient after registration, the Commissioner shall publish in the Gazette the full names and addresses of persons and partnerships registered as tax agents.
Board to notify Commissioner of exemption of certain tax agents.
58l. Where a Board exempts any person or partnership from the operation of section 251l of the Act, the Board shall issue a certificate of exemption to that person or partnership and notify the Commissioner accordingly.
Notification of change of address.
“58m.—(1.) Every registered tax agent shall forthwith give notice in writing to the secretary of the Board by which he was registered of any change in the address for service of himself, and, in the case of a registered tax agent which is a company or a partnership, of any partner or person who is registered as a nominee, additional nominee or substituted nominee of the tax agent under section 251j of the Act.
“(2.) Every person who is exempted by a Board from the operation of section 251l of the Act shall forthwith give notice in writing to the secretary of the Board of any change in his address for service.
Service of notices, &c.
“58n. Any notice or other communication to any person or partnership by or on behalf of the Commissioner or a Board, in relation to any matter arising under Part VIIa. of the Act or of this Part of these Regulations, may be given to or served upon him or it at his or its address for service under this Part.
Cancellation of registration of tax agent.
“58p. Where the registration of a person or a partnership as a tax agent is cancelled by a Board, the Board shall forthwith give notice of the cancellation to the tax agent, or, if the registration was cancelled by reason of the death of the tax agent, to his personal representative, and to the Commissioner, and the Commissioner shall cause notice of the cancellation to be published in the Gazette.
Notification of person ceasing to be nominee of registered tax agent.
58q. Where a person ceases to be a nominee, additional nominee or substituted nominee of a partnership or a company which is registered as a tax agent, the Board shall notify the Commissioner accordingly.
Evidence.
“58r.—(1.) For the purposes of Part VIIa. of the Act, a Board—
(a) may take oral evidence on oath or affirmation, and for that purpose the Chairman of the Board or, in the absence of the Chairman, the person acting as Chairman, shall have power to administer oaths and affirmations;
(b) may permit evidence to be given by affidavit but may require the deponent to attend for the purpose of being cross-examined;
(c) may receive, without formal proof, a copy, duly certified as correct by any responsible officer of a bank, of any person's account with that bank, and may take into consideration any entry or particular contained therein;
(d) may receive, without formal proof, a copy, duly certified as correct by any responsible officer of any Government or of any public, municipal or other local body or authority within the Commonwealth, of any document in the possession of that Government, body or authority, as the case may be, and may take into consideration any statement or particular contained therein; and
(e) may receive, without formal proof, any other document containing any statement or particular which, in the opinion of the Board, is relevant to the application or other matter under consideration (not being a document which has been brought into existence solely for the purpose of the application or other matter under consideration), and may take into consideration the statement or particular.
“(2.) The Chairman of a Board may, by notice in writing, require any person—
(a) to furnish the Board with such information as is specified in the notice relating to any application or other matter before the Board;
(b) to attend and give evidence before the Board, or before any member of the Board authorized by the Chairman in that behalf, concerning any application or other matter before the Board, and may require him to produce all books, documents and other papers whatever in his custody or under his control which, in the opinion of the Board or member of the Board, are likely to contain information or particulars relating to the application or matter,
and the person shall comply with the notice accordingly.
Penalty: Not less than Two pounds nor more than Fifty pounds.
“(3.) The Chairman of the Board may require the information or evidence to be given on oath, and either orally or in Writing, and for that purpose the Chairman, or the member authorized by him, shall have power to administer an oath or affirmation.
“(4.) The expenses to be allowed to any person required to attend and give evidence under this regulation shall be as prescribed by regulation 64 of these Regulations.
“(5.) Where a person is required to attend in consequence of a request made by or on behalf of an applicant or a tax agent, the expenses of that person shall be payable by that applicant or tax agent.”.
7. After regulation 65 of the Income Tax Regulations the following regulation is added:—
Fee for medical examination.
“66. Where a taxpayer applies to a medical officer of the Commonwealth Department of Health for a certificate for the purposes of paragraph (ba) of sub-section (2.) of section 160 of the Act, he shall pay the following fee, in advance, for the examination of the child:—
(a) where the examination is made at the office or surgery of the medical officer—the sum of Ten shillings; or
(b) where the examination is made at some other place—the sum of Fifteen shillings.”.
First Schedule Form 7.
8. Form 7 in the First Schedule to the Income Tax Regulations is amended by inserting after the words “(Signature of Agent)………………..”, the following words :—
“(Signature of registered nominee) ....†
† Where the person charging the fee is a partnership or a company which is registered as a tax agent under Part VIIa. of the Act, this certificate must be signed in the name of the partnership or company, as the case requires, by a person who is registered as a nominee of that partnership or company for the purposes of that Part, and that person’s name must also be appended.”.
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By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.