STATUTORY RULES.
1947. No. .
REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1947.*
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 1936-1947.
Dated this thirteenth
day of June, 1947.
W. J. McKell
Governor-General.
By His Excellency’s Command,
Amendments of the income Tax Regulations.†
Commencement.
1. Regulations 3, 4, 5, 6 and 14 of these Regulations shall come into operation on the first day of July, 1947.
2. The Income Tax Regulations are amended by inserting in Part III., before regulation 4a, the following regulations :—
Specified metals and minerals for purposes of sec. 23 (p) of the Act.
“ 4aa. The following metals and minerals are specified as metals and minerals in respect of which paragraph (p) of section 23 of the Act shall apply, viz.:—
Antimony, | Mercury, |
Arsenic, | Molybdenum, |
Beryllium, | Nickel, |
Bismuth, | Tin, and |
Cobalt, | Vanadium. |
Copper, | |
Organizations proscribed for purposes of sec. 23 (x).
“ 4ab. For the purposes of paragraph (x) of section 23 of the Act, the following organizations are prescribed as organizations the income of which shall be exempt from income tax, viz.:—
(a) The international organization known as the United Nations established by the Charter signed at San Francisco on the twenty-sixth day of June, 1945, including the principal organs specified in Article 7 of the Charter, but not including any specialized agency brought into relationship with the United Nations under Articles 57 and 63 of the Charter ; and
(b) The United Nations Relief and Rehabilitation Administration.”.
Rates of deductions where no dependants.
3. Regulation 54a of the Income Tax Regulations is amended by omitting paragraphs (b) and (c) and the proviso and inserting in their stead the following paragraphs :—
“ (b) where the salary or wages exceeds Thirty pounds ten shillings but does not exceed Fifty-four pounds—for each
* Notified in the Commonwealth Gazette on June, 1947.
† Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42 ; 1940, Nos. 138 and 239 ; 1941, Nos. 120 and 327 ; 1942, Nos. 330 and 553 ; 1943, Nos. 80, 127 and 151 ; 1944, Nos. 90 and 124 ; 1945, Nos. 12, 85, 139 and 192 ; and 1946, No. 135.
3605.—Price 8d. 10/12.6.1947.
pound, or part of a pound in excess of ten shillings, an amount of six shillings plus one penny for each pound, or part of a pound in excess of ten shillings, by which the salary or wages exceeds Thirty pounds ; or
(c) where the salary or wages exceeds Fifty-four pounds— Twenty-one pounds twelve shillings, plus an amount of twelve shillings and six pence for each pound by which the salary or wages exceeds Fifty-four pounds.”.
Rates of deductions where employee has dependants.
4. Regulation 54b of the Income Tax Regulations is amended by omitting paragraphs (c) and (d) of sub-regulation (1.) and inserting in their stead the following paragraphs :—
“ (c) where the salary or wages does not exceed Thirty pounds ten shillings, and the total rebate value of dependants as set out in the declaration does not exceed Four hundred and fifty pounds—in accordance with the sub-column of column 2 of the Third Schedule to these Regulations which is appropriate to the total rebate value of dependants as set out in the declaration ;
(d) where the salary or wages does not exceed Thirty pounds ten shillings and the total rebate value of dependants as set out in the declaration exceeds Four hundred and fifty pounds—in accordance with sub-column (ix) of column 2 of the Third Schedule to these Regulations less, for each Fifty pounds by which the total rebate value of dependants as set out in the declaration exceeds Four hundred and fifty pounds, the amount set out in column 3 of that Schedule opposite to the appropriate amount in sub-column (ix) of column 2 ;
(e) where the salary or wages exceeds Thirty pounds ten shillings but does not exceed Fifty-four pounds—the amount calculated in accordance with paragraph (b) of regulation 54a of those Regulations less—
(i) where there is only one dependant specified in the declarations and the rebate value of that dependant as set out in the declaration is One hundred pounds—fourteen shillings ; or
(ii) where the total rebate value of dependants (or, if there is only one dependant, of that dependant) as set out in the declaration exceeds One hundred pounds—fourteen shillings, plus an amount of six shillings for each Fifty pounds by which that total rebate value of dependants exceeds One hundred pounds ; and
(f) where the salary or wages exceeds Fifty-four pounds—the amount calculated in accordance with paragraph (c) of regulation 54a of these Regulations less—
(i) where there is only one dependant specified in the declaration and the rebate value of that dependant as set out in the declaration is One hundred pounds—fourteen shillings ; or
(ii) where the total rebate value of dependants (or, if there is only one dependant, of that dependant)
as set out in the declaration exceeds One hundred pounds—fourteen shillings, plus an amount of six shillings for each Fifty pounds by which that total rebate value of dependants exceeds One hundred pounds.”.
Form of declaration as to dependants.
5. Regulation 54c of the Income Tax Regulations is amended—
(a) by adding at the end of sub-regulation (1.) the words “, the rebate value of each such dependant (in the column of the form headed ‘ Rebate Claimed on ’) and the total rebate value of all such dependants (in the space in the form opposite the words ‘ Total on which rebate is claimed ’) ”; and
(b) by adding at the end thereof the following sub-regulations :—
“ (6.) In this regulation, ‘ rebate value ’, in relation to a dependant, means the maximum amount in respect of which a concessional rebate in respect of a dependant of that class could be allowable by reference to paragraph (a), (aa), (ab), (b), (ba), (bb) or (c) of sub-section (2.) of section 160 of the Act in the assessment of any taxpayer in respect of the income of the year of income during which the declaration is furnished.
“ (7.) Where a declaration on a form which bears a reference at the head thereof to a particular financial year is furnished to an employer or to the Commissioner before the first day of that financial year, these Regulations (other than sub-regulation (4.) of this regulation) shall apply as if that declaration had been declared, dated and furnished on the first day of that financial year.”.
Rates of deductions for any area described in Part I. of Second Schedule to Act.
6. Regulation 54da of the Income Tax Regulations is amended by omitting from sub-regulation (1.) the words “ fifteen shillings per week ” and inserting in their stead the words “ Two pounds five shillings per week ”.
7. After regulation 54ah of the Income Tax Regulations the following regulation is inserted in Division 3 of Part VI.:—
Provisional tax for year of income 1947-1948.
“ 54aj. For the purpose of ascertaining the amount of provisional tax payable by a taxpayer in accordance with the provisions of section 221yc of the Act in respect of the income of the year of income ending on the thirtieth day of June, 1948, the income tax assessed in respect of the income derived by the taxpayer during the year of income ending on the thirtieth day of June, 1947, shall be deemed to have been the amount actually assessed, reduced by an amount equal to Twelve pence for every pound of the taxable income of that last-mentioned year of income, and the provisional tax payable apart from this regulation in respect of the income of that first-mentioned year of income shall be decreased accordingly.”.
8. After regulation 58f of the Income Tax Regulations the follow-regulation is inserted :—
Declaration by applicant.
“ 58fa. Every application, referred to in any of the last three preceding regulations shall be supported by a declaration, signed by the person
or the members of the partnership making the application, stating that the information contained in the application is true and correct in every particular.”.
Publication of names of tax agents.
9. Regulation 58k of the Income Tax Regulations is amended by omitting the word “ registration ” and inserting in its stead the words “ the thirtieth day of June in each year ”.
10. After regulation 58l of the Income Tax Regulations the following regulation is inserted :—
Return of certificates of registration and exemption.
“ 58la.—(1.) The Board by which a person or partnership was registered as a tax agent or exempted from the operation of section 251l of the Act may, when the Board considers it necessary so to do—
(a) by reason of the cancellation of the registration or the lapse of the exemption ;
(b) for the purpose of the issue of a new certificate in lieu of an existing certificate, or the alteration of an existing certificate ; or
(c) for any other purpose of the Act or of these Regulations,
by notice in writing, call upon that person or partnership, or, if that person has died, his personal representative, to return to the Board the certificate issued in pursuance of regulation 58h, regulation 58l or regulation 58s, as the case may be.
“ (2.) A person or partnership or personal representative on whom a notice under this regulation is served shall, within fourteen days after the service of the notice, return to the Board the certificate specified in the notice.
Penalty : Not less than Two pounds or more than Twenty pounds.”.
Cancellation of registration of tax agent.
11. Regulation 58r of the Income Tax Regulations is amended—
(a) by inserting after the word “ and ” (second occurring) the words “, where the registration was cancelled by the Board in pursuance of sub-section (2.) of section 251k of the Act,”;
(b) by inserting after the word “ shall ” (second occurring) the words “, after the expiration of the period for appeal prescribed by regulation 58pa,”; and
(c) by adding at the end thereof the following proviso :—
“ Provided that where, in pursuance of sub-section (5.) of section 251k of the Act, the person or partnership duly institutes an appeal within the prescribed time against a Board’s decision to cancel his or its registration, notice of that cancellation shall not be published unless and until—
(a) the appeal has been withdrawn by the person or partnership ;
(b) the appeal has been determined against the person or partnership and the time prescribed for a further appeal in pursuance of subsection (5a) of that section has expired without any such further appeal having been instituted ; or
(c) a further appeal under that sub-section has been determined against, or withdrawn by, the person or partnership.”.
12. After regulation 58r of the Income Tax Regulations the following regulation is inserted :—
Appeals in connexion with cancellation of registration.
“ 58pa.—(1.) An appeal under sub-section (5.) of section 251k of the Act shall be instituted, not later than thirty days after service of the notice of cancellation given in pursuance of the last preceding regulation, by—
(a) filing a notice of appeal in writing in the court to which the appeal is made ; and
(b) serving a copy of the notice of appeal on the Board which cancelled the registration.
“ (2.) An appeal under sub-section (5a.) of sub-section 251k of the Act—
(a) may be instituted by the person or partnership, by the Board or by the Commissioner ; and
(b) shall be instituted, within thirty days after the date of the decision against which the appeal is brought, by—
(i) filing a notice of appeal in writing in the Supreme Court to which the appeal is made; and
(ii) serving a copy of the notice of appeal—
(1) in the case of an appeal by the person or partnership or by the Board—on the Board or on the person or partnership, as the case may be ; and
(2) in the case of an appeal by the Commissioner—on the Board and on the person or partnership.
“ (3.) A Board shall furnish to the Commissioner a copy of any notice of appeal served on the Board by a person or partnership, or served by the Board, in pursuance of this regulation.
“ (4.) On the hearing of any appeal under section 251k of the Act, the Commissioner may, if he so desires, be represented by counsel or (in the case of an appeal under sub-section (5.) of that section) by a solicitor, who may call, examine or cross-examine witnesses and address the Court.”.
13. After regulation 58R of the Income Tax Regulations the following regulation is inserted in Part VIIa :—
Removal of business to another State.
“ 58s.—(1.) Where a registered tax agent, or a person or partnership exempted under section 251l of the Act, removes his place of business, or, if he has more than one place of business, his principal place of business, from one State to another State, the Board in the first-mentioned State shall transmit to the Board in the other State all the documents relating to the registration or exemption of the person or partnership.
“ (2.) A registered tax agent or a person or partnership referred to in the last preceding sub-regulation shall return to the Board in the first-mentioned State the certificate of registration or exemption issued in pursuance of regulation 58h or regulation 58l, as the case may be, and thereupon the Board in the other State shall issue in lieu thereof a certificate of registration to that registered tax agent, or a certificate of exemption to that person or partnership, as the ease may be”.
