Commonwealth Consolidated Regulations

INCOME TAX REGULATIONS 1936

- made under the Income Tax Assessment Act 1936

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name of regulations [see Note 1]  
   2.      Interpretation  

   PART 3--LIABILITY TO TAXATION

   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))  

   PART 4--RETURNS AND ASSESSMENTS

   19.     Statement to be furnished by employers  
   20.     Amendment of assessments for an income year  

   PART 4A--PREFERRED ADDRESS FOR SERVICE AND SERVICE OF DOCUMENTS

   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  

   PART 6--TAX FILE NUMBERS

   54.     Interpretation  
   55.     File number reports  
   56.     Annual investment income reports  
   56A.    Paragraph 202DDB (1) (b) of the Act: condition  
   57.     Reviewable decisions  

   PART 8--REBATE FOR LOW INCOME AGED PERSONS AND IN RESPECT OF CERTAIN PENSIONS AND BENEFITS

           Division 1--General

   148.    Interpretation  
   149.    Amount of rebate of tax  

           Division 1A--Rebate under sections 160AAAA and 160AAAB of the Act

   150AA.  Definitions  
   150AB.  Eligibility -- amount of rebate income  
   150AD.  Rebate for low income aged persons  
   150AE.  Transfer of unused rebate from taxpayer other than trustee  
   150AF.  Transfer of unused rebate from taxpayer who is trustee  

           Division 2--Rebate in respect of certain pensions

   150A.   Definitions  
   151.    Rebate for section 160AAA of the Act  

           Division 3--Rebate in respect of certain benefits

   152.    Rebate of tax in respect of rebatable benefits  

   PART 8A--FOREIGN INCOME

           Division 1--General

   152A.   Interpretation  

           Division 2--Controlled foreign companies

   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  

   PART 10--MISCELLANEOUS

   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
           SCHEDULE 10 Listed countries and section 404 countries