[pic] Income Tax Regulations 1936 Statutory Rules 1936 No. 94 as amended made under the Income Tax Assessment Act 1936 This compilation was prepared on 1 July 2009 taking into account amendments up to SLI 2009 No. 156 The text of any of those amendments not in force on that date is appended in the Notes section Prepared by the Office of Legislative Drafting and Publishing, Attorney-General's Department, Canberra Contents Part 1 Preliminary 1 Name of regulations [see Note 1] 6 2 Interpretation 6 Part 2 Administration 3 Oath or Declaration by officers 8 Part 3 Liability to taxation 6 Prescribed classes of persons (Act, subsection 23AB (2)) 9 7 Termination dates of operational areas (Act, subsection 23AC (7)) 9 7A Declaration of eligible duty (Act, subsection 23AD (2)) 9 9 Prescribed Life Tables - subsection 27H (4) of the Act 11 12 Excluded car parking facilities 11 13 Prescribed stock exchanges 12 14AA Debentures issued on overseas capital market (subsection 128F (8)) 13 Part 4 Returns and assessments 19 Statement to be furnished by employers 14 20 Amendment of assessments for an income year 15 Part 4A Preferred address for service and service of documents 35 References to Act include references to 1997 Act 19 36 Preferred address for service 19 37 Change or withdrawal of preferred address for service 20 37A Requirement to maintain a preferred address for service 20 38 Substitute preferred address for service 20 39 Failure to notify change of address 21 40 Service of documents 21 Part 6 Tax file numbers 54 Interpretation 23 55 File number reports 23 56 Annual investment income reports 24 56A Paragraph 202DDB (1) (b) of the Act: condition 29 57 Reviewable decisions 29 Part 7 Collection and recovery of tax Division 12 Prompt recovery, through estimates and payment agreements, of certain amounts not remitted 147G Affidavits and statutory declarations of government bodies - prescribed persons 30 Part 8 Rebate for low income aged persons and in respect of certain pensions and benefits Division 1 General 148 Interpretation 31 149 Amount of rebate of tax 32 Division 1A Rebate under sections 160AAAA and 160AAAB of the Act 150AA Definitions 32 150AB Eligibility - amount of rebate income 33 150AD Rebate for low income aged persons 35 150AE Transfer of unused rebate from taxpayer other than trustee 36 150AF Transfer of unused rebate from taxpayer who is trustee 38 Division 2 Rebate in respect of certain pensions 150A Definitions 40 151 Rebate for section 160AAA of the Act 41 Division 3 Rebate in respect of certain benefits 152 Rebate of tax in respect of rebatable benefits 47 Part 8A Foreign income Division 1 General 152A Interpretation 49 Division 2 Controlled foreign companies 152B Income or profits as designated concession income 50 152C Listed countries and section 404 countries 51 152D Capital gains regarded as subject to tax 51 152E Circumstances specified for the definition of roll-over relief in regulation 152D 51 152F Accruals tax laws 53 152G State foreign taxes that are treated as federal foreign taxes 54 Division 3 Foreign investment funds 152H Amortisation of expenditure in acquiring property 54 152I Approved stock exchanges 55 152J International sectoral classification systems 55 Part 9 Registration of tax agents 153 Interpretation 56 154 Appointment of secretary 56 155 Communications to Board 56 156 Prescribed qualifications for subparagraph 251BC (1) (b) (ii) of the Act 57 158 Place of lodgement of applications 60 158A Tax agent application fees 60 159 Certificate of registration 61 160 Board to notify Commissioner of registration 61 161 Register of Tax Agents 61 163 Return of certificates of registration and exemption 62 164 Notification of change of address 63 165 Service of notices etc 63 166 Publication of notice of suspension or cancellation 63 167 Notification of person ceasing to be nominee of registered tax agent 64 168 Evidence 64 169 Removal of business to another State 66 Part 10 Miscellaneous 171 Signatures 67 172 Presumption as to signatures 67 173 Appointment of Public Officer 68 174 Scale of expenses in respect of persons required to attend before Commissioner etc under section 264 of the Act 68 175 Oath or affirmation for purposes of section 265 68 Schedule 1 Forms 69 Form 1 Officer's oath of secrecy 69 Form 2 Officer's declaration of secrecy 70 Schedule 5 Scale of expenses 71 Schedule 9 Designated concession income 72 Part 1 Interpretation 72 Part 2 Items of designated concession income 73 Schedule 10 Listed countries and section 404 countries 80 Part 1 Listed countries 80 Part 2 Section 404 countries 80 Schedule 12 Approved stock exchanges for the purposes of Part XI of the Act 82 Schedule 13 Approved international sectoral classification systems for the purposes of Part XI of the Act 86 Notes 87 Part 1 Preliminary 1 Name of regulations [see Note 1] These Regulations are the Income Tax Regulations 1936. 2 Interpretation (1) In these Regulations, unless the contrary intention appears: ABN (Australian Business Number) has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999. effective, in relation to an address, means that the person to whom the address relates will receive documents delivered to the address. preferred address for service has the meaning given by regulation 36. RSA Regulations means the Retirement Savings Accounts Regulations 1997. SIS Regulations means the Superannuation Industry (Supervision) Regulations 1994. tax file number, in relation to an employee, means the number that is the employee's tax file number for the purposes of Part VA of the Act. the Act means the Income Tax Assessment Act 1936. (2) In these Regulations, unless the contrary intention appears, any reference to a Form shall be read as a reference to a Form contained in Schedule 1. (3) If: (a) a provision of these Regulations requires the number of cents in an amount to be worked out to the nearest 5 cents; and (b) an amount to which the provision applies is not a whole number that ends in a 0 or a 5; the provision is satisfied if the amount is rounded to the nearest number of whole cents ending in a 0 or a 5, and if the amount to be rounded ends in 2.5 or 7.5, rounded up. Part 2 Administration 3 Oath or Declaration by officers The Oath or Declaration which an officer may be required to make in pursuance of subsection 16 (6) of the Act shall be in accordance with Form 1 or Form 2, as the case may be. Part 3 Liability to taxation 6 Prescribed classes of persons (Act, subsection 23AB (2)) (1) For subsection 23AB (2) of the Act, the following classes of persons are prescribed: (a) members of the Australian Federal Police who are members of the force, created by the United Nations, for keeping peace in Cyprus; (b) Australian residents serving with UNMIT in Timor-Leste on or after 25 August 2006. (2) For paragraph (1) (b): UNMIT means the United Nations Integrated Mission in Timor-Leste, established by the United Nations Security Council on 25 August 2006. 7 Termination dates of operational areas (Act, subsection 23AC (7)) For the purposes of paragraph (b) of the definition of termination date in subsection 23AC (7) of the Act: (a) 7 October 1993 is the termination date in respect of Cambodia (being the operational area specified in subsection 23AC (6B) of the Act); and (b) 30 November 1994 is the termination date in respect of Somalia (being the operational area specified in subsection 23AC (6D) of the Act); and (c) 23 January 1997 is the termination date in respect of the former Yugoslavia (being the operational area specified in subsection 23AC (6C) of the Act). 7A Declaration of eligible duty (Act, subsection 23AD (2)) For subsection 23AD (2) of the Act, each of the following is eligible duty: (a) duty with Operation Slipper, within at least 1 of the following specified areas, on or after 11 October 2001: (i) the area bounded by the following geographical coordinates: (A) 48( 00( N 81( 00( E; (B) 48( 00( N 35( 00( E; (C) 12( 00( N 35( 00( E; (D) 12( 00( N 81( 00( E; (ii) the Diego Garcia land mass and territorial waters; (iii) the greater of: (A) the airspace of Diego Garcia for a radius of 250 nautical miles from Reference Point 07( 18.6( S 072( 24.6( E; and (B) the declared Air Defence Identification Zone for Diego Garcia; (b) duty with the United Nations Assistance Mission in Afghanistan, including within the land territory, internal waters, airspace and superjacent airspace of Afghanistan, on or after 27 June 2005 (Operation Palate II); (c) duty with Operation Catalyst, on or after 16 July 2003, within: (i) the total land areas, territorial waters, internal waterways and airspace boundaries of the following places: (A) Iraq; (B) Kuwait; (C) Bahrain; (D) Qatar; (E) United Arab Emirates; (F) Saudi Arabia (north of the geographic coordinate 23° 00( N); and (ii) the waters and airspace of the following places: (A) the Persian Gulf; (B) the Strait of Hormuz; (d) duty with Operation Kruger in Iraq from 1 January 2009 to 31 December 2010 (inclusive); (e) duty with Operation Riverbank in Iraq from 21 July 2008 to 31 December 2010 (inclusive). 9 Prescribed Life Tables - subsection 27H (4) of the Act For the purposes of the definition of life expectation factor in subsection 27H (4) of the Act, the following Australian Life Tables published by the Australian Government Actuary are prescribed: (a) for an annuity first commencing to be payable before 1 September 1988 - the Australian Life Tables 1975-1977; (b) for an annuity first commencing to be payable on or after 1 September 1988 but before 1 May 1993 - the Australian Life Tables 1980-1982; (c) for an annuity first commencing to be payable on or after 1 May 1993 but before 1 July 1993 - the Australian Life Tables 1985- 1987; (d) for an annuity first commencing to be payable on or after 1 July 1993 - the Australian Life Tables that are most recently published before the year in which the annuity first commences to be payable. 12 Excluded car parking facilities (1) For the purposes of paragraph 51AGA (1) (e) of the Act, the provision of car parking facilities for a car during a period referred to in section 51AGA of the Act is taken to be excluded from that section if: (a) the facilities are provided to an employee who: (i) is entitled under the law of a State or Territory to the use of a disabled persons' car parking space; and (ii) is the driver of, or is a passenger in, the car; and (b) a valid disabled persons' car parking permit is displayed on the car. (1A) For the purposes of paragraph 51AGB (1) (h) of the Act, the provision of car parking facilities for a car during a period referred to in section 51AGB of the Act is taken to be excluded from that section if: (a) the facilities are provided to a taxpayer who: (i) is entitled under the law of a State or Territory to the use of a disabled persons' car parking space; and (ii) is the driver of, or is a passenger in, the car; and (b) a valid disabled persons' car parking permit is displayed on the car. (2) In this regulation: disabled persons' car parking space means a car parking space: (a) in a public car parking area; and (b) designated for the exclusive use of disabled persons. disabled persons' car parking permit means a permit, label or other document: (a) issued by the appropriate authority in a State or Territory; and (b) authorising the parking of a car in a disabled persons' car parking space. 13 Prescribed stock exchanges (1) The following stock exchanges are specified as prescribed stock exchanges for the purposes of Division 3A of Part III of the Act: Brisbane Stock Exchange Hobart Stock Exchange Stock Exchange of Adelaide Stock Exchange of Melbourne Stock Exchange of Perth Sydney Stock Exchange. (2) The stock exchanges specified in subregulation (1) are declared to have been prescribed stock exchanges for the purposes of Division 3A of Part III of the Act during the period from and including 16 June 1970, to and including the day immediately before the commencement of these Regulations. 14AA Debentures issued on overseas capital market (subsection 128F (8)) The United States of America is a country specified under paragraph 128F (8) (c) of the Act. Part 4 Returns and assessments 19 Statement to be furnished by employers (1) Every employer of labour shall, when called upon by the Commissioner either by general notice published in the Gazette or by direct notice to the employer, give to the Commissioner, at an address mentioned in subregulation (3), a statement showing: (a) the names and addresses of all persons employed by him during the period mentioned in the notice; (b) the capacity in which each person was employed; (c) the total amount of remuneration paid to each person during that period; and (d) the value of board, residence, or other allowance made to each person during that period. Penalty: 5 penalty units. (2) The employer shall include in the statement, in relation to each employee who has, for the purposes of Part VA of the Act, quoted his or her tax file number in a TFN declaration given to the employer: (a) the employee's tax file number; or (b) where the employee is, because of the application of subsection 202CB (2) or (4) of the Act, to be taken to have so quoted the number - a notice to that effect. Penalty: 5 penalty units. (3) For subregulation (1), the addresses are: (a) a place directed by the Commissioner; or (b) if the Commissioner does not give a direction, a place where, under these Regulations, the return of the employer may be furnished. (4) An offence under subregulation (1) or (2) is an offence of strict liability. Note For strict liability, see section 6.1 of the Criminal Code. 20 Amendment of assessments for an income year For a provision of subsection 170 (1) of the Act mentioned in an item of the table, the circumstances set out in the item are prescribed. Note If a circumstance in an item of the table exists, the Commissioner of Taxation may amend an assessment of the taxpayer within 4 years after the day on which the Commissioner gives notice of the assessment to the taxpayer, unless a longer amendment period applies to the taxpayer. |Item |Provision |Circumstance | |1 |Paragraph (f)|All of the following exist: | | |of item 1 of |(a) there has been a transaction | | |the table in |involving associates (within the | | |subsection |meaning of section 318 of the Act),| | |170 (1) |that has income tax consequences, | | |Paragraph (e)|in the year of income mentioned in | | |of item 2 of |the item; | | |the table in |(b) the parties were not dealing | | |subsection |with each other at arm's length in | | |170 (1) |relation to the transaction; | | |Paragraph (d)|(c) the period during which the | | |of item 3 of |Commissioner may amend an | | |the table in |assessment in relation to one of | | |subsection |the parties is at least 4 years. | | |170 (1) | | |2 |Paragraph (f)|All of the following exist: | | |of item 1 of |(a) a private company is taken to | | |the table in |have paid a dividend to an entity, | | |subsection |as described in section 109C, 109D,| | |170 (1) |109E or 109F of the Act, in the | | |Paragraph (e)|year of income mentioned in the | | |of item 2 of |item; | | |the table in |(b) the entity is: | | |subsection |(i) a shareholder of the company; | | |170 (1) |or | | |Paragraph (d)|(ii) an associate of a shareholder | | |of item 3 of |of the company; or | | |the table in |(iii) a former shareholder of the | | |subsection |company; or | | |170 (1) |(iv) an associate of a former | | | |shareholder of the company; | | | | (c) the period during which the | | | |Commissioner may amend an | | | |assessment in relation to the | | | |company is at least 4 years. | |3 |Paragraph (f)|All of the following exist: | | |of item 1 of |(a) the effect of section 109XB of | | |the table in |the Act is that an amount is | | |subsection |included as a dividend in the | | |170 (1) |assessable income of a taxpayer as | | |Paragraph (d)|described in subsection 109XA (1), | | |of item 3 of |(2) or (3) of the Act in the year | | |the table in |of income mentioned in the item; | | |subsection |(b) the matter involves a taxpayer | | |170 (1) |who is: | | | |(i) a shareholder of a company; or | | | |(ii) an associate of a shareholder | | | |of a company; | | | |(c) the period during which the | | | |Commissioner may amend an | | | |assessment in relation to both the | | | |trust and the company is at least | | | |4 years. | |4 |Paragraph (f)|All of the following exist in the | | |of item 1 of |year of income mentioned in the | | |the table in |item: | | |subsection |(a) there has been a transaction | | |170 (1) |involving: | | |Paragraph (e)|(i) a company; and | | |of item 2 of |(ii) a shareholder or option holder| | |the table in |of the company; | | |subsection |(b) for the purposes of section | | |170 (1) |139DF of the Act (certain shares | | |Paragraph (d)|and rights not qualifying), the | | |of item 3 of |predominant business of the company| | |the table in |(whether or not stated in its | | |subsection |constituent documents) is the | | |170 (1) |acquisition, sale or holding of | | | |shares, securities or other | | | |investments (whether directly or | | | |indirectly through one or more | | | |companies, partnerships or trusts);| | | | | | | |(c) section 139DF of the Act | | | |affects the tax status of employee | | | |shares, or rights to acquire | | | |employee shares, in the hands of | | | |the employee; | | | | (d) the company is not a small | | | |business entity in relation to | | | |which item 2 or 3 of | | | |subsection 170 (1) of the Act | | | |applies. | |5 |Paragraph (f)|Both of the following exist in the | | |of item 1 of |year of income mentioned in the | | |the table in |item: | | |subsection |(a) the taxpayer has not identified| | |170 (1) |income (ordinary or statutory) from| | |Paragraph (e)|one or more foreign transactions | | |of item 2 of |for the purposes of, or in the | | |the table in |course of, an assessment; | | |subsection |(b) the income has not been | | |170 (1) |received from a resident investment| | |Paragraph (d)|vehicle within the meaning of the | | |of item 3 of |Income Tax Assessment Act 1997. | | |the table in | | | |subsection | | | |170 (1) | | |6 |Paragraph (f)|Both of the following exist in the | | |of item 1 of |year of income mentioned in the | | |the table in |item: | | |subsection |(a) subsection 345 (5) of the Act | | |170 (1) |(transfer under a scheme) may be | | |Paragraph (e)|applicable to the taxpayer; | | |of item 2 of |(b) not all of the relevant | | |the table in |information regarding the | | |subsection |application of that subsection can | | |170 (1) |be obtained from a resident | | |Paragraph (d)|investment vehicle within the | | |of item 3 of |meaning of the Income Tax | | |the table in |Assessment Act 1997. | | |subsection | | | |170 (1) | | |7 |Paragraph (f)|Both of the following exist in the | | |of item 1 of |year of income mentioned in the | | |the table in |item: | | |subsection |(a) paragraph 448 (1A) (f) of the | | |170 (1) |Act (provision of services under a | | | |scheme) may be applicable to the | | | |taxpayer; | | |Paragraph (e)| (b) not all of the relevant | | |of item 2 of |information regarding the | | |the table in |application of that paragraph can | | |subsection |be obtained from a resident | | |170 (1) |investment vehicle within the | | |Paragraph (d)|meaning of the Income Tax | | |of item 3 of |Assessment Act 1997. | | |the table in | | | |subsection | | | |170 (1) | | |8 |Paragraph (f)|Any of the following provisions | | |of item 1 of |applies in relation to the taxpayer| | |the table in |in the year of income mentioned in | | |subsection |the item: | | |170 (1) |(a) section 45A of the Act | | |Paragraph (e)|(streaming of dividends and capital| | |of item 2 of |benefits); | | |the table in |(b) section 45B of the Act (schemes| | |subsection |to provide certain benefits); | | |170 (1) |(c) subsection 102AE (7) of the Act| | |Paragraph (d)|(excluded income for minors); | | |of item 3 of |(d) section 177E of the Act | | |the table in |(stripping of company profits); | | |subsection |(e) section 177EA of the Act | | |170 (1) |(franking debit creation and | | | |franking credit cancellation | | | |schemes); | | | |(f) Division 270 of Schedule 2F to | | | |the Act (scheme to take advantage | | | |of deductions); | | | |(g) subsection 26-50 (7) of the | | | |Income Tax Assessment Act 1997 | | | |(expenses for a leisure facility or| | | |boat); | | | | (h) any of sections 165-180 to | | | |165-205 (rules affecting the | | | |operation of tests for changing | | | |ownership of a company), and | | | |Division 175 (use of a company's | | | |tax losses or deductions to avoid | | | |income tax), of the Income Tax | | | |Assessment Act 1997; | | | |(i) Subdivision 207-F of the Income| | | |Tax Assessment Act 1997 | | | |(cancellation of gross-up or tax | | | |offset where the imputation system | | | |has been manipulated). | Part 4A Preferred address for service and service of documents 35 References to Act include references to 1997 Act In this Part, unless the contrary intention appears: (a) a reference to the Act includes a reference to the Income Tax Assessment Act 1997; and (b) a reference to these Regulations includes a reference to Regulations made under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997. 36 Preferred address for service (1) An address in Australia used by or associated with a person is a preferred address for service of the person if: (a) it is of one of the following kinds of address: (i) a physical address; (ii) a postal address; (iii) an electronic address; and Note 1 An address may be both a physical address and a postal address (eg. a street address). Note 2 The following are examples of an electronic address: (a) an e-mail address; (b) a secure website that the person can access to obtain a document. (b) the person has given it to the Commissioner as an address for the service of documents by the Commissioner under the Act or these Regulations; and (c) the designation of the address or other circumstances indicate that the person wishes the address to be used by the Commissioner in preference to other addresses of the person, whether generally or in specific circumstances. (2) The designation of an address in a form or correspondence as an 'address for service', a 'preferred address', an 'address for correspondence' or similar term satisfies paragraph (1) (c). 37 Change or withdrawal of preferred address for service (1) A person may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation. (2) The notice must state whether or not the former address is still effective. (3) The notice must be given to the Commissioner in one of the following ways: (a) orally, including by telephone; (b) in writing, including electronically; (c) any other way approved by the Commissioner in writing. (4) If the person is required to maintain a preferred address for service under the Act or these Regulations, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains. (5) If the person is required to maintain a preferred address for service under the Act or these Regulations, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days. 37A Requirement to maintain a preferred address for service If a person is required to give the Commissioner a preferred address for service for a purpose (for example, by the approved form for a return), the person must subsequently maintain a preferred address for service for the purpose. 38 Substitute preferred address for service (1) This regulation applies if: (a) a person has not given the Commissioner a preferred address for service; or (b) the Commissioner is satisfied that none of a person's preferred addresses for service is effective. (2) If the Commissioner has a record of another address relating to the person (whether or not a physical address), and it appears to the Commissioner that it is likely that the address is effective, the Commissioner may treat that address as the person's preferred address for service for all purposes under the Act and these Regulations. 39 Failure to notify change of address A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 37, may not plead the fact that the address was not effective as a defence in any proceedings instituted against the person under the Act or these Regulations. 40 Service of documents (1) The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by: (a) if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or (b) if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or (c) if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address. (2) This regulation also applies to the service of a notice: (a) for the purposes of section 451 of the Act - by an attributable taxpayer upon a company that is a CFC within the meaning of Part X; and (b) for the purposes of section 452 of the Act - by a company that is a CFC within the meaning of that Part upon a partnership; in the same way as it applies to the Commissioner serving a document on a person. (3) This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents. Note For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901. Part 6 Tax file numbers 54 Interpretation In this Part: investment body means an investment body as defined in section 202D of the Act. investment reference number, in relation to an investment of a kind mentioned in section 202D of the Act, means the number used by the investment body in its records for the purpose of identifying the investments of investors. investor means an investor as defined in section 202D of the Act. phasing-in period means the phasing-in period mentioned in section 202DA of the Act. quarter means a period of 3 months commencing on 1 January, 1 April, 1 July or 1 October. 55 File number reports (1) Each person who is an investment body in relation to any investments mentioned in section 202D of the Act in connection with which an investor's tax file number is quoted under Part VA of the Act, or ABN is quoted under section 12-155 of Schedule 1 to the Taxation Administration Act 1953, during a particular reporting period shall give to the Commissioner in a form approved by the Commissioner a written report of all such investments. (2) Subregulation (1) does not apply to an investment body in relation to a reporting period in respect of which: (a) there is in force an agreement between the investment body and the Commonwealth relating to the reporting of tax file numbers or ABNs; and (b) the investment body has complied with the provisions of the agreement. (3) Subregulation (1) does not apply to a reporting period that ended before the beginning of the phasing-in period. (4) The report shall be given to the Commissioner within one month after the end of the reporting period to which it relates, or within such further time as the Commissioner, by written notice given to the investment body, allows. (5) The report shall state, in relation to each investment referred to in subregulation (1): (a) the investor's full name and address; (b) the investor's tax file number or ABN; and (c) the investment reference number (if any) in relation to the investment. (6) In this regulation, reporting period means: (a) a quarter; or (b) in respect of an investment body to which a notice has been given under subregulation (7), the period specified in the notice. (7) The Commissioner may, by notice in writing given to an investment body, inform the body that, for the purposes of this regulation, the period specified in the notice (being a period greater than 3 months) is to be the reporting period in respect of the body. 56 Annual investment income reports (1) A person who at any time during a financial year is an investment body that accepted any investments mentioned in section 202D of the Act must give to the Commissioner in a form approved by the Commissioner a written report relating to those investments. (2) Subregulation (1) does not apply to a financial year that ended at or before the end of the phasing-in period. (3) The report shall be given to the Commissioner within 4 months after the end of the financial year to which it relates, or within such further time as the Commissioner, by written notice given to the investment body, allows. (4) Subject to subregulation (4A), the report must state, in relation to each investment, in respect of the financial year: (a) the full name of: (i) the investor; or (ii) each of 2 investors; or (iii) 2 of 3 or more investors; as the case requires; and (b) the address of: (i) the investor; or (ii) 1 of 2 or more investors; as the case requires; and (c) where there were more than 2 investors - that fact; and (d) the tax file number (if any) quoted, for the purpose of Part VA of the Act, or the ABN (if any) quoted under section 12-155 of Schedule 1 to the Taxation Administration Act 1953, by: (i) the investor; or (ii) each of 2 investors; or (iii) 2 of 3 or more investors; as the case requires; and (e) where an investor is to be taken to have quoted his or her tax file number because of the application of a provision of Division 5 of that Part - the code approved by the Commissioner; and (f) unless paragraph (fa) applies - the total amount of income paid by the investment body; and (fa) if income is paid under an eligible deferred interest investment entered into on or after 1 February 1992: (i) so much of the payment as is a periodic interest payment within the meaning of Division 16E of Part III of the Act; and (ii) if the income became payable at the end of the term of the investment - so much of the amount of the payment as does not exceed the amount that would have been included in the investor's assessable income for the year of income in which the term ended if section 159GQ and paragraph 159GR (2) (c) of the Act applied to the investor; and (iii) any amount that is taken under section 159GQ of the Act to be included in the investor's assessable income for the year of income, excluding any amount of that kind for the year of income in which the end of the term of the investment occurred; and (g) the total amount of: (ii) any amounts withheld under sections 12-140 and 12-145 of Schedule 1 to the Taxation Administration Act 1953; and (iii) any payments made under Division 14 of Schedule 1 to that Act because of the operation of sections 12-140 and 12-145; and (ga) the amount of any TFN withholding tax paid by the investment body; and (h) where the investment body has paid an amount of income to a non- resident: (i) the overseas address of the non-resident; and (ii) the overseas address code applicable to that address, being one of the codes specified by the Commissioner; and (iii) the total of any amount withheld under Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 and any payment made under Division 14 of that Schedule because of the operation of Subdivision 12-F; and (iv) the total of any amounts withheld from fund payments under Subdivision 12-H of Schedule 1 of the Taxation Administration Act 1953; and (j) the investment reference number (if any). (4A) In relation to each secondary investment to which section 202DDB of the Act applies, the report must state in respect of the financial year: (a) the full name of the interposed entity; and (b) the full name of each of the primary investors identified in the descriptive title of the investment in accordance with regulation 56A; and (c) the address of the interposed entity; and (d) the tax file number (if any) quoted, or taken to have been quoted, for the purpose of Part VA of the Act, and the ABN (if any) quoted under section 12-155 of Schedule 1 to the Taxation Administration Act 1953, by the interposed entity; and (e) where the interposed entity is taken to have quoted the interposed entity's tax file number because of the application of a provision of Division 5 of that Part - the code approved by the Commissioner; and (f) the total amount of income paid by the secondary investment body, excluding any amount that is taken to be included in the income of an investor under section 159GQ or paragraph 159GR (2) (c) of the Act; and (fa) in respect of an investment entered into on or after 1 February 1992 - the total amount that is taken to be included in the income of the investor, or each of the investors, under section 159GQ of the Act excluding income that has already been included in a report under this subregulation; and (fb) in respect of an investment entered into on or after 1 February 1992 - any amount that is taken to be included in the income of an investor under paragraph 159GR (2) (c) of the Act; and (g) the total amount of: (ii) any amounts withheld under section 12-140 or 12-145 of Schedule 1 to the Taxation Administration Act 1953; and (iii) any payments made under Division 14 of Schedule 1 to that Act because of the operation of sections 12-140 and 12-145; and (ga) the amount of any TFN withholding tax paid by the investment body; and (h) the investment reference number (if any). (5) Subject to subregulation (5B), subregulation (1) does not apply to an investment in relation to a financial year if the total amount of income paid on the investment is less than $1. (5A) Subject to subregulation (5B), subregulation (1) does not apply to a person who at any time during a financial year is an investment body that accepted an investment if the total number of the investments that the person accepted during the financial year is less than 10. (5B) Subregulation (1) applies to an investment in relation to a financial year if a person who at any time in the financial year is the investment body that accepted the investment is required: (a) to withhold under section 12-140 or 12-145 of Schedule 1 to the Taxation Administration Act 1953 an amount from any income that an investor is entitled to receive in the financial year in respect of the investment; or (b) to pay an amount to the Commissioner under Division 14 of Schedule 1 to that Act because of the operation of those sections. (5C) For the purposes of paragraph (4) (fa), any accounting period, other than a year of income, that is adopted in relation to the income is to be ignored. (6) For the purposes of paragraphs (4) (f) and (h), (4A) (f) and subregulation (5): (a) where income is not actually paid to a person but is reinvested, accumulated, capitalised or otherwise dealt with on behalf of the person, or as the person directs, the income shall be taken to be paid to the person when it is so reinvested, accumulated, capitalised or otherwise dealt with; (b) where a person becomes presently entitled, as an investor in relation to an investment of the kind mentioned in item 5 in the table in subsection 202D (1) of the Act, to a share of income in respect of the investment, that share of the income shall be taken to be paid to the person as income in respect of the investment when the person becomes so entitled. (9) In this regulation investor, in relation to an investment in relation to a financial year, means a person who was, at any time during the financial year, an investor, as defined in section 202D of the Act, in relation to the investment. 56A Paragraph 202DDB (1) (b) of the Act: condition For the purposes of paragraph 202DDB (1) (b) of the Act, the condition is that the secondary investment must have a descriptive title which identifies all the primary investors. 57 Reviewable decisions For the purposes of section 202F of the Act, the following decisions of the Commissioner, being decisions made following an application by the investment body concerned, are reviewable decisions: (a) a decision refusing to extend, or extending, the time referred to in subregulation 55 (4); (b) a decision refusing to give, or giving, a notice under subregulation 55 (7); (c) a decision refusing to extend, or extending, the time referred to in subregulation 56 (3); (d) a decision varying or revoking a notice given under subregulation 55 (4), 55 (7) or 56 (3). Part 7 Collection and recovery of tax Division 12 Prompt recovery, through estimates and payment agreements, of certain amounts not remitted 147G Affidavits and statutory declarations of government bodies - prescribed persons (1) For the purposes of paragraphs 222AGF (7) (c), 222AHE (5) (c) and 222AIH (4) (c) of the Act, a prescribed person is a Paying Officer of the government body. (2) In subregulation (1), Paying Officer means an officer of the government body who, by law or by reason of holding any office in the government body, disburses, or is responsible for disbursing, moneys of the government body. Part 8 Rebate for low income aged persons and in respect of certain pensions and benefits Division 1 General 148 Interpretation In this Part: illness-separated-rate social security pension means a rebatable pension under SSA91 that is payable in the circumstances referred to in: (a) column 2 of item 3 in table B in point 1064-B1 of SSA91; or (b) column 2 of item 3 in table B in point 1065-B1 of SSA91. Lowest marginal tax rate, in relation to a year of income, means the rate that is: (a) the lowest rate specified in the Table in Part 1 in Schedule 7 to the Income Tax Rates Act 1986, in the application of the Table to that year of income; and (b) expressed as a decimal fraction. member of a couple has the same meaning as in SSA91 and VEA. partner has the same meaning as in SSA91 and VEA. partnered-rate social security pension means a rebatable pension under SSA91 that is payable in the circumstances referred to in: (a) column 2 of item 2 of Table B at point 1064-B1 of SSA91; or (b) column 2 of item 2 of Table B at point 1065-B1 of SSA91. Rebatable benefit and rebatable pension have the same meanings as in section 160AAA of the Act. single-rate social security pension means a rebatable pension under SSA91 that is payable in the circumstances: (a) referred to in column 2 of item 1 in Table B in point 1064-B1 of SSA91; or (b) referred to in column 2 of item 1 in Table B in point 1065-B1 of SSA91; or (c) to which the rate at point 1066-B1 of SSA91 is applicable. SSA91 means the Social Security Act 1991. Tax-free threshold, in relation to a year of income, means an amount of income equal to the lowest amount mentioned in the table in Part 1 of Schedule 7 to the Income Tax Rates Act 1986 as that table would apply to the year of income of a person if the effect of Division 5 of that Act were disregarded in relation to the person. VEA means the Veterans' Entitlements Act 1986. 149 Amount of rebate of tax (1) For sections 160AAAA and 160AAAB of the Act, the amount of an entitlement to a rebate of tax is ascertained in accordance with Division 1A of this Part. (2) For section 160AAA of the Act, the amount of an entitlement to a rebate of tax is ascertained in accordance with Divisions 2 and 3 of this Part. Division 1A Rebate under sections 160AAAA and 160AAAB of the Act 150AA Definitions In this Division: rebate threshold has the meaning given by subregulations 150AB (3) and (3A). relevant income-recipient means: (a) the taxpayer, if the taxpayer is an individual (except in the capacity of a trustee); and (b) the beneficiary of a trust, if the trustee in relation to the trust: (i) is the taxpayer; and (ii) is liable to be assessed under section 98 of the Act in respect of the beneficiary's share of the net income of the trust estate. 150AB Eligibility - amount of rebate income (1) For subsection 160AAAA (3) or 160AAAB (3) of the Act, the amount mentioned is: [pic] (2) A taxpayer's rebate amount for a year of income is the amount in the relevant item in the following table: |Item |Class of person |Rebate | | | |amount | |1 |Single person |$2 230 | |2 |Member of a couple |$1 602 | |3 |Member of an illness-separated |$2 040 | | |couple | | (2B) If, in a year of income, more than one item in the table in subregulation (2) applies to a taxpayer, the taxpayer's rebate amount is the amount that gives the taxpayer the greatest rebate entitlement. (3) If subregulation (3A) does not apply, a taxpayer's rebate threshold for a year of income is the amount calculated using the formula: [pic] where: D is the tax-free threshold. E is the maximum amount of rebate allowable under section 159N of the Act. F is the taxpayer's rebate amount for the year of income, worked out in accordance with subregulations (2) and (2B). C is the lowest marginal tax rate. Note For lowest marginal tax rate and tax-free threshold - see regulation 148. (3A) If: (a) a taxpayer is a single person; and (b) the taxpayer's rebate threshold, if it were calculated using the formula in subregulation (3), would be an amount that is greater than the threshold at the upper conclusion of the lowest marginal tax rate; the taxpayer's rebate threshold for a year of income is the amount calculated using the formula: [pic] where: A is the threshold at the upper conclusion of the lowest marginal tax rate. B is the rate that would be the lowest marginal tax rate, if not for the rate mentioned in factor C. C is the lowest marginal tax rate. D is the tax-free threshold. E is the maximum amount of rebate allowable under section 159N of the Act. F is the taxpayer's rebate amount for the year of income, worked out in accordance with subregulations (2) and (2B). Note For lowest marginal tax rate and tax-free threshold - see regulation 148. (4) If an amount worked out under subregulation (1), (2), (3) or (3A) is not an amount of whole dollars, the amount must be rounded up to the nearest whole dollar. (5) In this regulation: member of a couple means a person (other than a member of an illness- separated couple) who, at any time in the year of income, was the spouse of another person. member of an illness-separated couple means a person who, at any time in the year of income: (a) is entitled to receive an illness-separated-rate social security pension or illness-separated-rate service pension; or (b) is the spouse of another person from whom the spouse is separated in circumstances in which, if the spouse was otherwise entitled to receive a partnered-rate social security pension, the spouse would be entitled to receive an illness-separated-rate social security pension. single person means a person who, at any time in the year of income is not the spouse of another person. 150AD Rebate for low income aged persons Subject to regulations 150AE and 150AF, a taxpayer who, under section 160AAAA or 160AAAB of the Act, is eligible, in a year of income, for a rebate of tax is entitled, in respect of income, or trust income, of the year of income, to a rebate of tax amounting to: (a) for the year of income ending on 30 June 1997: (i) if the relevant income-recipient's taxable income of the year of income does not exceed his or her rebate threshold - half the taxpayer's rebate amount; or (ii) if the relevant income-recipient's taxable income of the year of income exceeds his or her rebate threshold - half the taxpayer's rebate amount as reduced by 12.5 cents for each $1 of the amount of the excess; and (b) for a year of income ending after 30 June 1997 and before 1 July 2009: (i) if the relevant income-recipient's taxable income of the year of income does not exceed his or her rebate threshold - the taxpayer's rebate amount; or (ii) if the relevant income-recipient's taxable income of the year of income exceeds his or her rebate threshold - the taxpayer's rebate amount, reduced by 12.5 cents for each $1 of the amount of the excess; and (c) for a later year of income: (i) if the relevant income-recipient's rebate income of the year of income does not exceed his or her rebate threshold - the taxpayer's rebate amount; or (ii) if the relevant income-recipient's rebate income of the year of income exceeds his or her rebate threshold - the taxpayer's rebate amount, reduced by 12.5 cents for each $1 of the amount of the excess. 150AE Transfer of unused rebate from taxpayer other than trustee (1) Regulation 150AD is affected by subregulation (2) if, in relation to a year of income: (a) a taxpayer (TP1) is: (i) entitled to a rebate of tax under section 160AAAA or 160AAA of the Act; and (ii) the relevant income-recipient in relation to the rebate to which he or she is entitled; and (aa) a person (TP2) who is, at any time in that year of income, TP1's spouse is: (i) entitled to a rebate of tax under section 160AAAA of the Act; and (ii) the relevant income-recipient in relation to the rebate to which he or she is entitled; and (b) TP1's: (i) rebate amount for the year of income worked out under this regulation; or (ii) adjusted rebate amount worked out under regulation 151; exceeds the tax payable by TP1 in respect of income of that year (disregarding any credits or rebates); and (c) the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAA of the Act for the year of income is less than TP2's rebate amount for that year. (2) In the circumstances mentioned in subregulation (1), the rebate amount for the year of income is: (a) for TP1: (i) the amount ascertained under subregulation 150AB (2); or (ii) the adjusted rebate amount ascertained under subregulation 151 (3); reduced by the amount of the excess rebate amount mentioned in paragraph (1) (b); and (b) for TP2 - the amount ascertained under subregulation 150AB (2) increased by the amount of the excess rebate amount mentioned in paragraph (1) (b). (3) Regulation 150AD is affected by subregulation (4) if, in relation to a year of income: (a) a taxpayer (TP1) is: (i) under section 160AAAA or 160AAA of the Act - entitled to a rebate of tax; and (ii) in relation to the rebate to which he or she is entitled - the relevant income-recipient; and (b) TP1 is, at any time in that year of income, the spouse of a person who is a relevant income-recipient in relation to a taxpayer (TP2) who is entitled under section 160AAAB to a rebate of tax; and (c) TP1's: (i) rebate amount for the year of income worked out under this regulation; or (ii) adjusted rebate amount worked out under regulation 151; exceeds the tax payable by TP1 in respect of income of that year (disregarding any credits or rebates); and (d) the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAB for the year of income in relation to TP1's spouse is less than TP2's rebate amount for that year in relation to TP1's spouse. (4) In the circumstances mentioned in subregulation (3), the rebate amount for the year of income is: (a) for TP1 - the amount ascertained under subregulation 150AB (2) or 151 (3) reduced by the amount of the excess rebate amount mentioned in paragraph (3) (c); and (b) for TP2 - the amount ascertained under subregulation 150AB (2) increased by the amount of the excess rebate amount mentioned in paragraph (3) (c). (5) For paragraphs (1) (c) and (3) (d), if the year of income concerned is the year of income ending on 30 June 1997, the amount of rebate to which TP2 is entitled is taken to be the amount mentioned in paragraph 150AD (b). (6) If the year of income mentioned in subregulation (1) or (3) is the year of income ending on 30 June 1997, the amount ascertained under paragraph (2) (b) or (4) (b) is limited to the amount of tax payable by TP2 in respect of income of that year. (7) This regulation applies whether TP1 is, or is not, the same person as TP2. (10) This regulation does not apply if TP2 was in receipt of a benefit under Part 2.11, 2.12, 2.14 or 2.15 of SSA91 on the last day of the year of income. 150AF Transfer of unused rebate from taxpayer who is trustee (1) Regulation 150AD is affected by subregulation (2) if, in relation to a year of income: (a) a taxpayer (TP1) is entitled to a rebate under section 160AAAB of the Act; and (b) the relevant income-recipient in relation to that rebate is, at any time in that year of income, the spouse of a taxpayer (TP2) who is entitled to a rebate of tax under section 160AAAA of the Act; and (c) TP1's rebate amount in relation to the relevant income- recipient mentioned in paragraph (b) exceeds the tax payable by TP1 in relation to that relevant income- recipient for income of that year (disregarding any credits or rebates); and (d) the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAA of the Act for the year of income is less than TP2's rebate amount for that year. (2) In the circumstances mentioned in subregulation (1), the rebate amount for the year of income is: (a) for TP1 - the amount ascertained under subregulation 150AB (2) reduced by the amount of the excess rebate amount mentioned in paragraph (1) (c); and (b) for TP2 - the amount ascertained under subregulation 150AB (2) increased by the amount of the excess rebate amount mentioned in paragraph (1) (c). (3) Regulation 150AD is affected by subregulation (4) if, in relation to a year of income: (a) a taxpayer (TP1) is entitled to a rebate under section 160AAAB of the Act; and (b) the relevant income-recipient in relation to TP1 (RIR1) is, at any time in that year of income, the spouse of a person (RIR2) who is the relevant income-recipient in relation to a taxpayer (TP2) who is entitled to a rebate of tax under section 160AAAB of the Act; and (c) TP1's rebate amount in relation to RIR1 exceeds the tax payable by TP1 in relation to RIR1 for income of that year (disregarding any credits or rebates); and (d) the amount of the rebate to which, apart from this subregulation, TP2 is entitled under section 160AAAB of the Act for the year of income in relation to RIR2 is less than TP2's rebate amount for that year in relation to RIR2. (4) In the circumstances mentioned in subregulation (3), the rebate amount for the year of income: (a) for TP1 - is the amount ascertained under subregulation 150AB (2) reduced by the amount of the excess rebate amount mentioned in paragraph (3) (c); and (b) for TP2 - is the amount ascertained under subregulation 150AB (2) increased by the amount of the excess rebate amount mentioned in paragraph (3) (c). (5) For paragraphs (1) (d) and (3) (d), if the year of income concerned is the year of income ending on 30 June 1997, the amount of rebate to which TP2 is entitled is taken to be the amount mentioned in paragraph 150AD (b). (6) If the year of income mentioned in subregulation (1) or (3) is the year of income ending on 30 June 1997 the amount ascertained under paragraph (2) (b) or (4) (b) is limited to the tax payable by TP2 in respect of income of that year. (7) This regulation applies whether TP1 is, or is not, the same person as TP2. Division 2 Rebate in respect of certain pensions 150A Definitions In this Division: illness-separated-rate pension means a pension that is an illness- separated-rate service pension or an illness-separated- rate social security pension. illness-separated-rate service pension means a rebatable pension under VEA that is payable in the circumstances referred to in column 2 of item 4 in table B at point 41-B1 or 43-B1 of VEA. partnered-rate pension means a pension that is a partnered-rate service pension or a partnered-rate social security pension. partnered-rate service pension means a rebatable pension under VEA that is payable in the circumstances referred to in column 2 of item 3 in Table B at point 41-B1 or 43-B1 of VEA. single-rate pension means a pension that is a single-rate service pension or a single-rate social security pension. single-rate service pension means a rebatable pension under VEA that is payable in the circumstances referred to in column 2 of item 1 in Table B at point 41-B1 or 43-B1 of VEA. 151 Rebate for section 160AAA of the Act (1) Where the assessable income of a taxpayer of a year of income includes an amount paid as rebatable pension, the taxpayer is entitled in his or her assessment in respect of income of the year of income to a rebate of tax of: (a) if the rebate income of the taxpayer of the year of income does not exceed his or her rebate threshold - the taxpayer's rebate amount; or (b) if the rebate income of the taxpayer of the year of income exceeds his or her rebate threshold - the taxpayer's rebate amount, reduced by 12.5 cents for each $1 of the amount of the excess. (2) For the purposes of this regulation, the taxpayer's rebate threshold for a year of income is calculated using the formula: [pic] where: Tax-free threshold has the meaning given by regulation 148. Taxpayer's rebate amount has the meaning given by subregulations (3) and (3A). Lowest marginal tax rate has the meaning given by regulation 148; or, if the amount calculated using the formula is not an amount of whole dollars, that amount rounded up to the nearest whole dollar. (3) Subject to subregulation (5), for the purposes of this regulation, the taxpayer's rebate amount for a year of income is calculated using the formula: [pic] where: Lowest marginal tax rate has the meaning given by regulation 148. Annual pension amount has the meaning given by subregulation (4). Non-pension income limit has the meaning given by subregulation (4). Tax-free threshold has the meaning given by regulation 148; or, if the amount calculated using the formula is not an amount of whole dollars, that amount rounded up to the nearest whole dollar. (3A) Subject to subregulation (5), for the purposes of this regulation, the Taxpayer's rebate amount for the 2000-2001 year of income or a later year of income is increased: (a) by $415 if the taxpayer has received a single-rate pension; or (aa) by $331 if the taxpayer has received an illness- separated-rate pension; or (b) by $304 in any other case. (4) For the purposes of the application of this regulation in determining the rebate to which a taxpayer is entitled under subregulation (1) in relation to a year of income: (a) where the taxpayer has received a partnered-rate pension - a reference in this regulation to the annual pension amount is, subject to subregulation (4A), a reference to whichever of the following amounts is the greater: (i) the amount that would have been included in his or her assessable income of the year of income if he or she had received a partnered-rate service pension throughout that year; (ii) the amount that would have been included in his or her assessable income of the year of income if he or she had received a partnered-rate social security pension throughout that year; and (b) where the taxpayer has received a illness-separated rate pension - a reference in this regulation to the annual pension amount is, subject to subregulation (4A), a reference to whichever of the following amounts is the greater: (i) the amount that would have been included in his or her assessable income of the year of income if he or she had received a illness-separated rate service pension throughout that year; (ii) the amount that would have been included in his or her assessable income of the year of income if he or she had received a illness-separated rate social security pension throughout that year; and (c) where the taxpayer has received a single-rate pension - a reference in this regulation to the annual pension amount is, subject to subregulation (4A), a reference to whichever of the following amounts is the greater: (i) the amount that would have been included in his or her assessable income of the year of income if he or she had received a single-rate service pension throughout that year; (ii) the amount that would have been included in his or her assessable income of the year of income if he or she had received a single-rate social security pension throughout that year; and (d) a reference in this regulation to whichever of the amounts referred to in paragraph (a), (b) or (c) is: (i) in accordance with this regulation, the annual pension amount; and (ii) an amount of dollars and cents; is a reference to that amount rounded down to the nearest whole dollar; and (e) a reference in this regulation to the non-pension income limit is a reference to whichever of the following amounts is applicable: (i) if the annual pension amount in relation to the taxpayer for the year of income is referred to in subparagraph (a) (i) or (b) (i) or paragraph (4A) (a) or (c) - the amount, indexed in accordance with Division 21 in Part III of VEA, applicable under item 4 in Table D1 at point 41-D4; (ii) if the annual pension amount in relation to the taxpayer for the year of income is referred to in subparagraph (a) (ii) or (b) (ii) or paragraph (4A) (b) or (d) - the amount, indexed in accordance with Division 2 of Part 3.16 of SSA91, applicable under item 4 of column 2 in Table E-1 at point 1064-E4 of SSA91; (iii) if the annual pension amount in relation to the taxpayer for the year of income is referred to in subparagraph (c) (i) or paragraph (4A) (e): (A) in the case of the year of income commencing on 1 July 1989 - $1,300; or (B) in the case of a subsequent year of income - the amount, indexed in accordance with Division 21 in Part III of VEA, applicable under item 1 in table D-1 at point 41- D4 of that Act; and (iv) if the annual pension amount in relation to the taxpayer for the year of income is referred to in subparagraph (c) (ii) or paragraph (4A) (f): (A) in the case of the year of income commencing on 1 July 1989 - $1,300; or (B) in the case of a subsequent year of income - the amount, indexed in accordance with Division 2 of Part 3.16 of SSA91, applicable under item 1 of column 2 in Table E- 1 at point 1064-E4 of SSA91; (f) a reference in this regulation to the partner of a taxpayer is a reference to whichever of the following persons is applicable: (i) where the assessable income of the taxpayer of the year of income includes an amount paid as a partnered-rate service pension or a separated-rate service pension: (A) if, on the last day of the year of income, a person was the partner, within the meaning of Part III of the Veterans' Entitlements Act 1986, of the taxpayer - that person; or (B) if sub-subparagraph (A) does not apply but, in the year of income, the death occurred of the last person who was the partner, within the meaning of Part III of the Veterans' Entitlements Act 1986, of the taxpayer - that person; (ii) where the assessable income of the taxpayer of the year of income includes an amount paid as a partnered-rate social security pension or a separated-rate social security pension: (A) if, on the last day of that year, a person was the partner, within the meaning of the SSA91, of the taxpayer - that person; or (B) if sub-subparagraph (A) does not apply but, in the year of income, the death occurred of the last person who was the partner, within the meaning of the SSA91, of the taxpayer - that person; and (g) a reference in this regulation to the taxpayer's adjusted rebate amount is a reference to the amount that would have been the taxpayer's rebate amount if the reference in subregulation (3) to the annual pension amount were a reference to the adjusted annual pension amount; and (h) subject to subregulation (7), a reference in this regulation to the adjusted annual pension amount is a reference to: (i) if the assessable income of the taxpayer of the year of income includes an amount paid as a illness- separated rate pension - the amount determined in accordance with paragraph (b); and (ii) in any other case, if the assessable income of the taxpayer of the year of income includes an amount paid as a partnered- rate pension - the amount determined in accordance with paragraph (a). Annual pension amount - unequal numbers of pension paydays under SSA91 and VEA in the year (4A) In this regulation, annual pension amount, in relation to a taxpayer in a year of income in which there are different numbers of pension paydays under SSA91 and VEA and in which the taxpayer has received: (a) a partnered-rate service pension; or (b) a partnered-rate social security pension; or (c) an illness-separated-rate service pension; or (d) an illness-separated-rate social security pension; or (e) a single-rate service pension; or (f) a single-rate social security pension; means the amount that would have been included in his or her assessable income for that year of income if he or she had received that pension throughout that year of income. (5) Subject to subregulation (6), for the purposes of this regulation, if the assessable income of a taxpayer of a year of income includes amounts paid as more than 1 kind of pension referred to in paragraph (4) (a), (b) or (c), then the taxpayer's rebate amount for the year is the greatest amount calculated in accordance with subregulations (3) and (3A). (6) For the purposes of this regulation, if: (a) subject to subregulation (7), the assessable income is the assessable income of a taxpayer (in this subregulation and subregulation (7) called the first taxpayer) who is, at any time of the year of income, entitled to rebate of tax under section 160AAAA or 160AAA of the Act; and (b) the assessable income of another taxpayer, being the partner of the first taxpayer (in this subregulation called the second taxpayer) of the year of income includes an amount paid as a partnered-rate pension or a separated-rate pension; and (c) the amount of the rebate to which the second taxpayer is, apart from this subregulation, entitled under subregulation (1) in relation to the year of income is less than the second taxpayer's rebate amount for that year; and (d) subject to subregulation (7), the first taxpayer's adjusted rebate amount, or rebate amount under regulation 150AB, for the year of income exceeds the tax payable by the first taxpayer in respect of income of that year (disregarding any credits or rebates); and (e) the second taxpayer was not in receipt of a benefit under Parts 2.11, 2.12, 2.14 or 2.15 of SSA91 on the last day of the year of income; the following provisions have effect: (f) in determining the rebate to which the first taxpayer is entitled under subregulation (1) or regulation 150AB for the year of income, the first taxpayer's rebate amount is to be reduced by the amount of the excess referred to in paragraph (d); (g) in determining the rebate to which the second taxpayer is entitled under subregulation (1) for the year of income, the second taxpayer's rebate amount for the year of income, not being a rebate amount determined by reference to a single-rate pension, is to be increased by the amount of the excess referred to in paragraph (d). (7) For the purposes of subregulation (6), if: (a) the first taxpayer received at any time in the year of income a pension under Part 2.3, 2.4, 2.5 or 2.12A of SSA91 or Divisions 4, 5 and 6 of Part III of the Veterans' Entitlements Act 1986; and (b) the pension payments were exempt payments under Subdivision 52- A or 52-B of the Income Tax Assessment Act 1997; the amount of the assessable income of that year of the first taxpayer is to be calculated as if that pension were assessable income. (8) This regulation applies whether the first taxpayer is, or is not, the same person as the second taxpayer. Division 3 Rebate in respect of certain benefits 152 Rebate of tax in respect of rebatable benefits (1) If the assessable income of a taxpayer of a year of income commencing on or after 1 July 2003 includes an amount of rebatable benefit, the taxpayer is entitled in the taxpayer's assessment in respect of income of that year of income to a rebate of tax of the amount calculated using the formula in subregulation (2) or (3). (2) If the taxpayer's benefit amount is less than or equal to the threshold at the upper conclusion of the lowest marginal tax rate, the formula is: [pic] where: A is the lowest marginal tax rate. B is the taxpayer's benefit amount, being the amount of rebatable benefit received by the taxpayer during the year of income, rounded down to the nearest whole dollar. C is the tax-free threshold. Note For lowest marginal tax rate and tax-free threshold - see regulation 148. (3) If the taxpayer's benefit amount is greater than the threshold at the upper conclusion of the lowest marginal tax rate, the formula is: [pic] where: A is the lowest marginal tax rate. B is the taxpayer's benefit amount, being the amount of rebatable benefit received by the taxpayer during the year of income, rounded down to the nearest whole dollar. C is the tax-free threshold. D is the rate that is calculated by subtracting the lowest marginal tax rate from the rate that is the second lowest marginal tax rate (expressed as a decimal fraction). E is the threshold at the upper conclusion of the lowest marginal tax rate. Note For lowest marginal tax rate and tax-free threshold - see regulation 148. (4) If the amount worked out under subregulation (2) or (3) is not an amount of whole dollars, the amount must be rounded up to the nearest whole dollar. Part 8A Foreign income Division 1 General 152A Interpretation (1) In this Part, unless the contrary intention appears, words and phrases have the same meanings as they have in Part X of the Act. (2) In this Part, unless the contrary intention appears: CGT asset has the meaning given by section 108-5 of the Income Tax Assessment Act 1997. Compulsory acquisition, in relation to a CGT asset, means the compulsory acquisition of that asset by: (a) the government of a country, whether a federal, State or municipal government (however described); or (b) an authority of such a government. permanent establishment, in relation to an entity that carries on business in a listed country: (a) if there is a double tax agreement in relation to the country and section 23AH of the Act applies to the entity - has the same meaning as in the agreement; or (b) in any other case - has the meaning given by subsection 6 (1) of the Act. wholly-owned group has the meaning given by section 975-500 of the Income Tax Assessment Act 1997. (3) In this Part (other than in regulation 152D): capital gains means gains or profits of a capital nature that arise from the sale or disposal of all or part of a CGT asset, other than gains or profits that would not be capital gains but for a provision of Australian tax law. (4) In this Part: passive income means passive income described in section 446 of the Act, subject to the following modifications: (a) omit paragraph 446 (1) (k) and insert the following paragraph: '(k) capital gains in respect of tainted assets;'; (b) if it is necessary to identify the designated concession income of an entity to which Division 6AAA of Part III of the Act applies, as part of using Schedule 9: (i) read each reference, as appropriate, in Part X to a company as a reference to the entity; and (ii) read each reference, as appropriate, in Part X to a statutory accounting period as a reference to a year of income; (c) if it is necessary to identify the designated concession income of an entity to which section 23AH of Part III of the Act applies, as part of using Schedule 9, read each reference, as appropriate, in Part X to a statutory accounting period as a reference to a year of income. Division 2 Controlled foreign companies 152B Income or profits as designated concession income (1) For the definition of designated concession income in section 317 of the Act, if: (a) a listed country is mentioned in column 2 of an item in Part 2 of Schedule 9; and (b) an entity mentioned in column 3 of the item derived income or profits that are: (i) of a kind specified in column 4 of the item; and (ii) further described in column 5 of the item; the income or profits are designated concession income. (2) For subregulation (1), the income or profits of an entity include: (a) the entity's interest in the income or profits of a partnership in which the entity is a partner; and (b) the entity's beneficial interest in the income or profits of a trust estate in which the entity is a beneficiary. 152C Listed countries and section 404 countries (1) For the definition of listed country in subsection 320 (1) of the Act, a foreign country or a part of a foreign country listed in Part 1 of Schedule 10 is declared to be a listed country for the purposes of Part X of the Act. (2) For the definition of section 404 country in subsection 320 (1) of the Act, a foreign country or a part of a foreign country listed in Part 2 of Schedule 10 is declared to be a section 404 country for the purposes of Part X of the Act. 152D Capital gains regarded as subject to tax (1) In this regulation: capital gains means gains or profits or other amounts of a capital nature. roll-over relief, in relation to a particular tax accounting period in relation to a listed country, means the deferral of tax liability in the tax accounting period under a tax law of the listed country because of a circumstance specified in regulation 152E. (2) For section 324 of the Act, if: (a) capital gains that are derived by an entity are not subject to tax in a listed country in a particular tax accounting period; and (b) apart from the availability of roll-over relief, the capital gains would have been subject to tax in the listed country in the tax accounting period; the capital gains are to be treated as if they were subject to tax in the listed country in the tax accounting period. 152E Circumstances specified for the definition of roll-over relief in regulation 152D For the definition of roll-over relief in subregulation 152D (1), each of the following circumstances is specified: (a) an entity: (i) is taken to have disposed of all or part of a CGT asset because of an act, transaction or event as a result of which the entity has received an amount of money or a replacement CGT asset: (A) by way of compensation for the compulsory acquisition, or for the loss or destruction, of the original CGT asset; or (B) under a policy of insurance against the risk of loss or destruction of the original CGT asset; and (ii) after receiving an amount of money mentioned in subparagraph (i), in order to achieve a deferral of tax liability under the tax law of the listed country, is required: (A) to incur expenditure in acquiring a CGT asset in place of the original CGT asset; or (B) to incur expenditure of a capital nature in repairing or restoring the original CGT asset; (b) a company disposes of a CGT asset to another company, and the transferee is a member of the same wholly-owned group as the transferor; (c) a company redeems or cancels all the shares of a particular class in the company, and: (i) an entity holds shares of that class in the company; and (ii) the company issues to the entity other shares in the company in substitution for the redeemed or cancelled shares; and (iii) the market value of the new shares immediately after they were issued is not less than the market value of the redeemed or cancelled shares immediately before the redemption or cancellation; and (iv) the entity did not receive any consideration (other than the new shares) in respect of the redemption or cancellation; (d) an entity owns an option to acquire shares in a company or a right, issued by a company, to acquire shares in the company or to acquire an option to acquire shares in the company, and: (i) any of the shares: (A) are consolidated and divided into new shares of a larger amount; or (B) are subdivided into shares of a smaller amount; and (ii) as a result of the consolidation or subdivision: (A) the original option is cancelled; or (B) the original right is cancelled; and (iii) the company issues to the entity: (A) another option relating to the new shares in substitution for the original option; or (B) another right relating to the new shares, in substitution for the original right; and (iv) the market value of the new option or the new right, immediately after it was issued, is not less than the market value of the original option or original right immediately before its cancellation; and (v) the entity did not receive any consideration in respect of the cancellation, other than the new option or right. 152F Accruals tax laws For the purposes of the definition of accruals tax law in section 317 of the Act, each of the following laws of a broad- exemption listed country is declared to be an accruals tax law: (a) sections 91 to 95 (inclusive) of the Income Tax Act of Canada; (b) article 209B of the General Tax Code of France; (c) sections 7 to 14 (inclusive) of the External Tax Law of the Federal Republic of Germany; (d) articles 40-4 to 40-6 (inclusive) and 66-6 to 66-9 (inclusive) of the Special Taxation Measures Law of Japan; (e) sections 245C to 245Q (inclusive) of the Income Tax Act 1976 of New Zealand; (ea) paragraph CG 1 (a) and sections CG 2 to CG 13 (inclusive) of the Income Tax Act 1994 of New Zealand; (g) Chapter IV of Part XVII of the Income and Corporation Taxes Act 1988 of the United Kingdom; (h) subpart F of Part III of subchapter N of Chapter 1 of the Internal Revenue Code of the United States of America. 152G State foreign taxes that are treated as federal foreign taxes For the purposes of Part X of the Act, a foreign tax imposed in Switzerland that is a cantonal tax on income referred to in paragraph 1 (b) of Article 2 of the Swiss agreement within the meaning of the Income Tax (International Agreements) Act 1953 is to be treated as if it were an additional federal foreign tax of Switzerland. Division 3 Foreign investment funds 152H Amortisation of expenditure in acquiring property (1) For the purposes of subparagraph 570 (1) (a) (iii) of the Act, capital works are a prescribed class of property. (2) For the purposes of paragraph 570 (1A) (b) of the Act, 2.5% is the annual amortisation percentage in relation to the class, or a category of property included in the class. (3) In this regulation, capital works means structures that: (a) are capital works that, regardless of when the works were begun, or when expenditure on the works first occurred, are of the kind that, under section 43-20 of the Income Tax Assessment Act 1997, are capital works to which Division 43 of that Act applies; and (b) are not plant within the meaning given by section 45-40 of the Income Tax Assessment Act 1997. 152I Approved stock exchanges The stock exchanges specified in Schedule 12 are named for the purposes of the definition of approved stock exchange in section 470 of the Act. 152J International sectoral classification systems The international sectoral classification systems specified in Schedule 13 are named for the purposes of section 499 of the Act. Part 9 Registration of tax agents 153 Interpretation 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. the secretary, in relation to a Board, means the secretary of that Board, or, in his or her absence, any officer for the time being performing the duties of the secretary. 154 Appointment of secretary (1) Each Board must have a secretary, who must be an officer of the Australian Taxation Office, Department of the Treasury appointed for the purpose by the Commissioner. (2) The secretary must attend all meetings of the Board and must keep a record of the proceedings of the Board. (3) Any certificate or other instrument given or issued by a Board must be sufficiently authenticated if signed by the secretary on behalf of the Board. 155 Communications to Board All correspondence to a Board, including applications under the Act or these Regulations, must be addressed to: (a) the secretary in the State for which the Board is constituted; or (b) a person nominated by the Board to receive correspondence, and whose name and address are published on the Board's web site. Note The Board's web site is http://www.tabd.gov.au. 156 Prescribed qualifications for subparagraph 251BC (1) (b) (ii) of the Act (1) For subparagraph 251BC (1) (b) (ii) of the Act, the qualifications set out in subregulations (2), (3), (4) and (5) are prescribed. (2) A qualification is that a person: (a) has successfully completed the academic requirements for the award of a degree, diploma or other qualification from: (i) an Australian university; or (ii) a college of technical and further education; or (iii) another educational institution of an equivalent standard; and (b) either: (i) has successfully passed examinations in the subjects (however named) which an appropriate authority of that university, college or institution certifies to the Board to represent a course of study in accountancy of not less than 3 years duration (including a course of study in commercial law of not less than 18 months duration); or (ii) has such other qualification as the Board regards as equivalent to that qualification; and (c) has: (i) been engaged in relevant employment on a full-time basis for not less than a total of 12 months in the preceding 5 years; or (ii) otherwise been engaged in relevant employment to an extent that the Board regards as equivalent to the employment mentioned in subparagraph (i); or (iii) been engaged in such other employment, and for such time, as the Board regards as equivalent to being engaged in the relevant employment mentioned in subparagraph (i); and (d) has successfully completed a course of study in Australian income tax law that is acceptable to the Board. (3) A qualification is that a person: (a) has successfully completed the academic requirements for admission as a barrister or solicitor of the High Court or of the Supreme Court of a State or Territory; and (b) has: (i) been engaged in relevant employment on a full-time basis for not less than a total of 12 months in the preceding 5 years; or (ii) otherwise been engaged in relevant employment to an extent that the Board regards as equivalent to the employment mentioned in subparagraph (i); or (iii) been engaged in such other employment, and for such time, as the Board regards as equivalent to being engaged in the relevant employment mentioned in subparagraph (i); and (c) has successfully completed a course of study in basic accounting principles in accordance with the requirements of a college of technical and further education or another educational institution of an equivalent standard; and (d) has successfully completed a course of study in Australian income tax law that is acceptable to the Board. (4) A qualification is that a person: (a) has successfully completed the academic requirements for: (i) the award of a diploma or certificate from a college of technical and further education or another educational institution of an equivalent standard; or (ii) the award of a post-graduate degree or graduate diploma from a university, a college of technical and further education or another educational institution of an equivalent standard; following a course of study in accountancy of not less than 2 years duration of full-time study or 4 years duration of part- time study; and (b) has: (i) been engaged in relevant employment on a full-time basis for not less than a total of 2 years in the preceding 5 years; or (ii) otherwise been engaged in relevant employment to an extent that the Board regards as equivalent to the employment mentioned in subparagraph (i); or (iii) been engaged in such other employment, and for such time, as the Board regards as equivalent to being engaged in the relevant employment mentioned in subparagraph (i); and (c) has successfully completed a course of study in Australian income tax law that is acceptable to the Board. (5) A qualification is that a person: (a) has: (i) been engaged in relevant employment on a full-time basis for not less than a total of 8 years in the preceding 10 years; or (ii) otherwise been engaged in relevant employment to an extent that the Board regards as equivalent to the employment mentioned in subparagraph (i); or (iii) been engaged in such other employment, and for such time, as the Board regards as equivalent to being engaged in the relevant employment mentioned in subparagraph (i); and (b) either: (i) is a member of, and entitled to vote at meetings of, a recognised professional association (within the meaning of section 251LA of the Act); or (ii) has: (A) successfully completed a course of study in basic accounting principles in accordance with the requirements of a college of technical and further education, or an educational institution of an equivalent standard; and (B) successfully completed a course of study in Australian income tax law that is acceptable to the Board. Note The Commissioner publishes the names of recognised professional associations on the Australian Taxation Office web site at http://www.ato.gov.au. (6) In this regulation: relevant employment means employment by a person or a partnership, or as a member of a partnership, in the course of which there has been substantial involvement in income tax matters including: (a) the preparation or examination of a broad range of income tax returns; and (b) the preparation or examination of objections to assessments issued in respect of such returns; and (c) the provision of advice in relation to income tax returns, assessments or objections. 158 Place of lodgement of applications An application for registration or re-registration as a tax agent, or for registration as a nominee of a registered tax agent, must be lodged: (a) with the secretary in the State for which the Board is constituted; or (b) at an address specified by the Board for receiving correspondence, and published on the Board's web site. Note The Board's web site is http://www.tabd.gov.au. 158A Tax agent application fees For each provision of the Act mentioned in the following table, the fee mentioned in the table is prescribed: |Item |Provision of the Act|Kind of application|Fee | |1 |Subsection 251J (2) |Original |$400.00 | | | |registration | | |2 |Subsection 251JB (2)|Re-registration |$200.00 | |3 |Paragraph |Original |$400.00 | | |251KB (2) (a) |registration of | | | | |nominee | | |4 |Paragraph |Re-registration of |$20.00 | | |251KB (2) (b) |nominee | | 159 Certificate of registration Where a Board registers a person or partnership as a tax agent under section 251JA or 251JF of the Act, the Board must issue a certificate of registration to that person or partnership. 160 Board to notify Commissioner of registration Where a Board registers an applicant as a tax agent, or a person as a nominee of a tax agent, the Board must notify the Commissioner accordingly. 161 Register of Tax Agents (1) Each Board must maintain a register in which it must enter the relevant particulars in respect of each person or partnership that is a registered tax agent having a place of business in the State (within the meaning of Part VIIA of the Act) for which the Board is constituted. (2) For the purposes of subregulation (1), the following are the relevant particulars: (a) the full name of the person or, in the case of a partnership, the firm name of the partnership; (b) if the registered tax agent is a person who practises under a name other than the person's own name - the name under which the person practises; (c) the address of the principal place where the registered tax agent practises as a registered tax agent and the address of other places (if any) at which the tax agent so practises; (d) the full name of all nominees (if any) of the registered tax agent; (e) particulars of any suspension under section 251K of the Act of the registration of the registered tax agent. (3) Where any particular entered in the register in relation to a registered tax agent or a nominee of a registered tax agent is no longer correct, the registered tax agent must notify the Board of that fact as soon as practicable. (4) Upon receipt of notification from a registered tax agent under subregulation (3), the Board must make such alterations to the register as is appropriate in the circumstances. (5) Where the registration of: (a) a tax agent: (i) is terminated under section 251JD, 251JK or 251JM of the Act; (ii) is surrendered under section 251JH of the Act; or (iii) is cancelled under section 251K of the Act; or (b) a nominee of a registered tax agent is cancelled under section 251KE of the Act; the Board must make such alterations to the register as is appropriate in the circumstances. (6) A person may inspect the register and make copies of, or take extracts from, the register. 163 Return of certificates of registration and exemption (1) The Board by which a person or partnership was registered as a tax agent 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 or her personal representative, to return to the Board the certificate issued in pursuance of regulation 159 or 169. (2) A person or partnership or personal representative on whom a notice under this regulation is served must, within 14 days after the service of the notice, return to the Board the certificate specified in the notice. Penalty: 5 penalty units. (3) An offence under subregulation (2) is an offence of strict liability. Note For strict liability, see section 6.1 of the Criminal Code. 164 Notification of change of address (1) Each registered tax agent must forthwith give notice in writing to the secretary of the Board by which the tax agent has been registered of any change in the address for service: (a) of the registered tax agent; or (b) of any nominee of the registered tax agent. Penalty: 5 penalty units. (1A) An offence under subregulation (1) is an offence of strict liability. Note For strict liability, see section 6.1 of the Criminal Code. 165 Service of notices etc 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, may be given to or served upon the person or partnership personally, or by prepaid letter post at the person's or partnership's address for service under this Part. 166 Publication of notice of suspension or cancellation (1) Subject to subregulation (4), where the registration of a person or partnership as a tax agent is suspended or cancelled by a Board under section 251K of the Act, the Board must cause notice of the suspension or cancellation to be published in one or more of the following: (a) a newspaper circulating generally throughout Australia; (b) any other newspaper or newspapers that are appropriate having regard to the area in which the tax agent has carried on business as a tax agent. (2) Where the registration of a tax agent: (a) is terminated under section 251JD, 251JK or 251JM of the Act; (b) is surrendered under section 251JH of the Act; or (c) is suspended or cancelled under section 251K of the Act; the Board must give notice of the termination, surrender, suspension or cancellation, as the case may be, to the Commissioner. (3) Subject to subregulation (4), the Commissioner, upon receipt of a notice under subregulation (2) that the registration of a tax agent has been cancelled under section 251K of the Act, must cause notice of the cancellation to be published in the Gazette. (4) Subregulations (1) and (3) do not apply during any time when: (a) an application for review of a decision under section 251QA of the Act may be lodged; or (b) a proceeding before the Tribunal in relation to such a decision has not been concluded or an appeal to a court in relation to such a decision is pending. 167 Notification of person ceasing to be nominee of registered tax agent Where a person ceases to be a nominee of a registered tax agent, the Board must notify the Commissioner accordingly. 168 Evidence (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 Chairperson of the Board or, in the absence of the Chairperson, the person acting as Chairperson, must 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 Chairperson 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 Chairperson in that behalf, concerning any application or other matter before the Board, and may require him or her to produce all books, documents and other papers whatever in his or her custody or under his or her 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. Penalty: 5 penalty units. (2A) The person must comply with a notice issued under subregulation (2). (2B) An offence under subregulation (2A) is an offence of strict liability. Note For strict liability, see section 6.1 of the Criminal Code. (3) The Chairperson 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 Chairperson, or the member authorized by him or her, must have power to administer an oath or affirmation. (4) A person who is required under subregulation (2) to attend and give evidence in relation to an application or other matter before the Board is entitled to be paid, in respect of his or her attendance, such amount in respect of expenses as the Board determines in accordance with the scale of expenses set out in Schedule 5. (5) The fees and expenses payable to a person under subregulation (4) are payable: (a) in the case of a person required to attend at the request of an applicant or a tax agent - by that applicant or tax agent; and (b) in any other case - by the Commonwealth. 169 Removal of business to another State (1) If a registered tax agent moves his, her or its principal place of business to another State: (a) the Board holding the agent's documents, in relation to the registration of the agent, must provide the documents to the Board in the other State; and (b) the agent must return to the Board, in the State in which the agent was previously located, the certificate of registration issued under regulation 159. (2) If a registered tax agent has complied with paragraph 1 (b), the Board in the other State must issue a certificate of registration to the agent. Part 10 Miscellaneous 171 Signatures (1) Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf; and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person. (2) In this regulation, notice to be given by the Commissioner includes a notice to be given by the Commissioner under Income Tax Assessment Act 1997 or Regulations made under that Act. 172 Presumption as to signatures (1) Judicial notice shall be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner. (2) A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner in lieu of that person's signature shall, unless it is proved that the document was issued without authority, be deemed to have been duly signed by that person. (3) In this regulation, certificate, notice or other document includes a certificate, notice or other document under the Income Tax Assessment Act 1997 or Regulations made under that Act. 173 Appointment of Public Officer Whenever the position of Public Officer of a company becomes vacant, and it is necessary for a new Public Officer to be appointed, the notice of appointment by the company of a new Public Officer shall be given to the Commissioner at the place where, under these Regulations, the return of the company is to be furnished. 174 Scale of expenses in respect of persons required to attend before Commissioner etc under section 264 of the Act For the purposes of subsection 264 (3) of the Act, the scale set out in Schedule 5 is prescribed in respect of expenses to be allowed to persons (other than persons giving evidence in respect of their own income or assessment or the income or assessment of persons whose representatives they are) required under that section to attend and give evidence before the Commissioner or an officer. 175 Oath or affirmation for purposes of section 265 (1) In this regulation, designated person means a person designated for the purposes of section 265 of the Act. (2) For the purposes of examining a person upon oath or affirmation for the purposes of section 265 of the Act, a designated person may administer an oath or take an affirmation. Schedule 1 Forms Form 1 Officer's oath of secrecy (section 16) (regulation 3) COMMONWEALTH OF AUSTRALIA Income Tax Assessment Act 1936 OFFICER'S OATH OF SECRECY I, of , being an officer within the meaning of section 16 of the Income Tax Assessment Act 1936, do swear that I will not, either directly or indirectly, except as permitted under the said section, and either while I am, or after I cease to be, an officer, make a record of, or divulge or communicate to any person any information respecting the affairs of any other person, disclosed or obtained under the provisions of the Income Tax Assessment Act 1936, or of any amendment thereof, or of any Act substituted therefor, or of any previous law of the Commonwealth relating to Income Tax. SO HELP ME GOD. Signature Sworn and subscribed at this day of 19 , before me - Justice of the Peace for the State of Signature Form 2 Officer's declaration of secrecy (section 16) (regulation 3) COMMONWEALTH OF AUSTRALIA Income Tax Assessment Act 1936 OFFICER'S DECLARATION OF SECRECY I, of , being an officer within the meaning of section 16 of the Income Tax Assessment Act 1936, do solemnly and sincerely declare that I will not, either directly or indirectly, except as permitted under the said section, and either while I am, or after I cease to be, an officer, make a record of, or divulge or communicate to any person any information respecting the affairs of any other person, disclosed or obtained under the provisions of the Income Tax Assessment Act 1936, or of any amendment thereof, or of any Act substituted therefor, or of any previous law of the Commonwealth relating to Income Tax. Signature Declared at This of 19 , before me - Justice of the Peace for the State of Commissioner for Declarations Signature Schedule 5 Scale of expenses (regulations 49, 168 and 174) 1. Person attending to give evidence because of that person's professional, scientific or other special skill or knowledge - in respect of each day on which that person so attends, an amount of not less than the lesser amount specified in the High Court Rules as in force from time to time in relation to expenses of witnesses possessing such skill or knowledge and not more than the greater amount so specified. 2. Person, other than a person referred to in Item 1, attending to give evidence - (a) in the case of a person remunerated by wages, salary or fees - such amount as is provided for in the High Court Rules as in force from time to time in relation to expenses of witnesses so remunerated; (b) in any other case - such amount as is provided for in the High Court Rules as in force from time to time in relation to expenses of witnesses generally. 3. Person attending to give expert evidence - in addition to any other amount payable to that person under Item 1 or 2, a reasonable amount for qualifying to give that evidence. 4. Any person attending to give evidence - such amount as is reasonable - (a) in respect of that person's conveyance to and from the place at which that person so attends; and (b) if that person is required to be absent overnight from that person's usual place of residence - for meals and accommodation. Schedule 9 Designated concession income (regulation 152B) Part 1 Interpretation 101 In this Schedule, unless the contrary intention appears, words and phrases have the same meanings as they have in Part X of the Act or Part 8A of these Regulations, as the case requires. Note Section 324 of the Act explains the meaning of the expression subject to tax. Section 325 of the Act explains when taxation occurs in a country at the country's normal company tax rate. Part 2 Items of designated concession income |Item|Country|Entity |Kind of income or |Feature of income or | | | | |profit |profit under tax law of| | | | | |the country | |201 |Canada |An entity that operates|All passive income and |Not subject to tax in | | | |in Canada as an |tainted services income|Canada in a tax | | | |international banking | |accounting period | | | |centre under Canadian | | | | | |law | | | |202 |Canada |A company that operates|All passive income |Not taxed in Canada at | | | |in Canada as an | |the normal company tax | | | |investment corporation,| |rate | | | |or as a mutual fund | | | | | |corporation, under | | | | | |Canadian tax law | | | |203 |France |A company that operates|All passive income |Not subject to tax in | | | |in France as a société | |France in a tax | | | |d'investissement à | |accounting period | | | |capital variable | | | | | |(SICAV) under French | | | | | |law | | | |204 |France |A company that is |All income or profits |Not used as the basis | | | |treated as a resident | |for establishing the | | | |of France for the | |amount of taxable | | | |purposes of the tax law| |income, taxable | | | |of France, and that has| |profits, tax base or | | | |elected to be taxed on | |tax liability of the | | | |a tonnage basis rather | |entity under the tax | | | |than on income or | |law of France | | | |profits | | | |205 |Germany|A company that is |All passive income in |Not subject to tax in | | | |treated as a resident |carrying on business |Germany in a tax | | | |of Germany for the |outside Germany at or |accounting period | | | |purposes of the tax law|through a permanent | | | | |of Germany |establishment | | |206 |Germany|Either: |Capital gains in |Not taxed in Germany at| | | |(a) a company that is |respect of shares in |the normal company tax | | | |treated as a resident |companies |rate | | | |of Germany for the | | | | | |purposes of the tax law| | | | | |of Germany; or | | | | | | (b) any company in | | | | | |carrying on business in| | | | | |Germany at or through a| | | | | |permanent establishment| | | | | |of the company in | | | | | |Germany | | | |207 |Germany|A company that is |All income or profits |Not used as the basis | | | |treated as a resident | |for establishing the | | | |of Germany for the | |amount of taxable | | | |purposes of the tax law| |income, taxable | | | |of Germany, and that | |profits, tax base or | | | |has elected to be taxed| |tax liability of the | | | |on a tonnage basis | |entity under the tax | | | |rather than on income | |law of Germany | | | |or profits | | | |208 |Japan |An entity in carrying |All income or profits |Not subject to tax in | | | |on business in Japan at|derived from Japanese |Japan in a tax | | | |or through a permanent |governmental bonds |accounting period | | | |establishment of the | | | | | |entity in that country | | | |209 |New |Either: |Capital gains in |Not subject to tax in | | |Zealand|(a) a company that is |respect of tainted |New Zealand in a tax | | | |treated as a resident |assets |accounting period | | | |of New Zealand for the | | | | | |purposes of the tax law| | | | | |of New Zealand; or | | | | | |(b) any entity in | | | | | |carrying on business in| | | | | |New Zealand at or | | | | | |through a permanent | | | | | |establishment of the | | | | | |entity in New Zealand | | | |210 |United |A company that is |Capital gains in |Not subject to tax in | | |Kingdom|treated as a resident |respect of shares in |the United Kingdom of | | |of |of the United Kingdom |companies where: |Great Britain and | | |Great |of Great Britain and |(a) the CGT assets of |Northern Ireland in a | | |Britain|Northern Ireland for |the companies; or |tax accounting period | | |and |the purposes of the tax|(b) the underlying CGT |as a consequence of the| | |Norther|law of the United |assets of the companies|substantial | | |n |Kingdom of Great |held through one of |shareholding exemption | | |Ireland|Britain and Northern |more non-resident |available under the tax| | | |Ireland |entities that are |law of the United | | | | |associates; |Kingdom of Great | | | | |include CGT assets |Britain and Northern | | | | |having the necessary |Ireland | | | | |connection with | | | | | |Australia | | |211 |United |A company that is |All income or profits |Not used as the basis | | |Kingdom|treated as a resident | |for establishing the | | |of |of the United Kingdom | |amount of taxable | | |Great |of Great Britain and | |income, taxable | | |Britain|Northern Ireland for | |profits, tax base or | | |and |the purposes of the tax| |tax liability of the | | |Norther|law of the United | |entity under the tax | | |n |Kingdom of Great | |law of the United | | |Ireland|Britain and Northern | |Kingdom of Great | | | |Ireland, and that has | |Britain and Northern | | | |elected to be taxed on | |Ireland | | | |a tonnage basis rather | | | | | |than on income or | | | | | |profits | | | |212 |United |An entity that operates|All passive income |Not taxed in the United| | |Kingdom|in the United Kingdom | |Kingdom of Great | | |of |of Great Britain and | |Britain and Northern | | |Great |Northern Ireland as a | |Ireland at the normal | | |Britain|open-ended investment | |company tax rate | | |and |company under the law | | | | |Norther|of the United Kingdom | | | | |n |of Great Britain and | | | | |Ireland|Northern Ireland | | | |213 |United |Either: |All income or profits |Not subject to tax in | | |States |(a) a company that is |derived from tax-exempt|the United States of | | |of |treated as a resident |governmental bonds |America in a tax | | |America|of the United States of| |accounting period | | | |America for the | | | | | |purposes of the tax law| | | | | |of the United States of| | | | | |America; or | | | | | |(b) any entity in | | | | | |carrying on business in| | | | | |the United States of | | | | | |America at or through a| | | | | |permanent establishment| | | | | |of the entity in that | | | | | |country | | | |214 |United |An entity that operates|All passive income |Not taxed in the United| | |States |in the United States of| |States of America at | | |of |America as a regulated | |the normal company tax | | |America|investment company | |rate | | | |under the tax law of | | | | | |the United States of | | | | | |America | | | Schedule 10 Listed countries and section 404 countries (regulation 152C) Part 1 Listed countries Canada France Germany Japan New Zealand United Kingdom of Great Britain and Northern Ireland United States of America Part 2 Section 404 countries |Argentina |Myanmar | |Austria |Netherlands | |Bangladesh |New Caledonia | |Belgium |Norway | |Brazil |Pakistan | |Brunei |Papua New Guinea | |Bulgaria |Philippines | |China (except the Hong Kong |Poland | |Special Administrative |Portugal | |Region) | | |Czech Republic |Romania | |Denmark |Russian Federation | |Fiji |Saudi Arabia | |Finland |Singapore | |French Polynesia |Slovak Republic | |Greece |Solomon Islands | |Hungary |South Africa | |Iceland |Spain | |India |Sri Lanka | |Indonesia |Sweden | |Iran |Switzerland | |Ireland |Taiwan | |Israel |Thailand | |Italy |Tokelau | |Kenya |Tonga | |Kiribati |Turkey | |Korea, Republic of |Tuvalu | |Luxembourg |Vietnam | |Malaysia |Western Samoa | |Malta |Zimbabwe | |Mexico | | Schedule 12 Approved stock exchanges for the purposes of Part XI of the Act (regulation 152I) Argentina Buenos Aires stock exchange Cordoba stock exchange La Plata stock exchange Mendoza stock exchange Rosario stock exchange Australia Australian Stock Exchange Limited Bendigo Stock Exchange Limited National Stock Exchange of Australia Limited Austria Vienna stock exchange Belgium Antwerp stock exchange Brussels stock exchange Liege stock exchange Bermuda Bermuda stock exchange Brazil Belo Horizonte stock exchange Curitiba stock exchange Fortaleza stock exchange Porto Alegre stock exchange Recife stock exchange Rio de Janeiro stock exchange Salvador stock exchange Santos stock exchange Sao Paulo stock exchange Canada Calgary stock exchange Montreal stock exchange Toronto stock exchange Vancouver stock exchange Winnipeg stock exchange Chile Santiago stock exchange Valparaiso stock exchange China Shanghai stock exchange Shenzhen stock exchange Colombia Bogota stock exchange Denmark Copenhagen stock exchange Finland Helsinki stock exchange France Bordeaux stock exchange Lille stock exchange Lyon stock exchange Marseille stock exchange Paris stock exchange Germany Berlin stock exchange Dusseldorf stock exchange Frankfurt stock exchange Hamburg stock exchange Hannover stock exchange Munich stock exchange Stuttgart stock exchange Greece Athens stock exchange Hong Kong Hong Kong stock exchange Hungary Budapest stock exchange India Bombay stock exchange Calcutta stock exchange Delhi stock exchange Madras stock exchange Indonesia Jakarta stock exchange Surabaya stock exchange Ireland Dublin stock exchange Israel Tel Aviv stock exchange Italy Bologna stock exchange Florence stock exchange Genoa stock exchange Milan stock exchange Naples stock exchange Palermo stock exchange Rome stock exchange Trieste stock exchange Turin stock exchange Venice stock exchange Jamaica Jamaica stock exchange Japan Hiroshima stock exchange Kyoto stock exchange Nagoya stock exchange Niigata stock exchange Osaka stock exchange Fukuoka stock exchange Sapporo stock exchange Tokyo stock exchange Korea, Republic of Seoul stock exchange Luxembourg Luxembourg stock exchange Malaysia Kuala Lumpur stock exchange Mexico Mexican stock exchange Netherlands Amsterdam stock exchange New Zealand New Zealand stock exchange Nigeria Nigerian stock exchange Norway Oslo stock exchange Pakistan Karachi stock exchange Peru Lima Stock Exchange Philippines Makati stock exchange Manila stock exchange Poland Warsaw Stock Exchange Portugal Lisbon stock exchange Oporto stock exchange Singapore Singapore stock exchange Slovakia Bratislava stock exchange Slovenia Ljubljana stock exchange South Africa Johannesburg stock exchange Spain Barcelona stock exchange Bilbao stock exchange Madrid stock exchange Valencia stock exchange Sri Lanka Colombo stock exchange Sweden Stockholm stock exchange Switzerland Basel stock exchange Geneva stock exchange Zurich stock exchange Taiwan Taiwan stock exchange Thailand Thailand stock exchange Trinidad and Tobago Trinidad and Tobago stock exchange Turkey Istanbul stock exchange United Kingdom London stock exchange United States American stock exchange Boston stock exchange Cincinnati stock exchange Midwest stock exchange NASDAQ stock exchange New York stock exchange Pacific stock exchange Philadelphia stock exchange Uruguay Montevideo stock exchange Venezuela Caracas stock exchange Maracaibo stock exchange Yugoslavia, Federal Republic of Belgrade stock exchange Zimbabwe Zimbabwe stock exchange Schedule 13 Approved international sectoral classification systems for the purposes of Part XI of the Act (regulation 152J) Bloomberg's Information Systems Extel Financial Workstation Financial Times-Actuaries World Index International Finance Corporation Composite Index Morgan Stanley Capital International Index Salomon-Russell Global Equity Index Standard and Poor's Composite Index (S&P 500) Notes to the Income Tax Regulations 1936 Note 1 The Income Tax Regulations 1936 (in force under the Income Tax Assessment Act 1936) as shown in this compilation comprise Statutory Rules 1936 No. 94 amended as indicated in the Tables below. The Income Tax Regulations 1936 were amended by the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 (Act No. 28, 1986), the Taxation Laws Amendment Act (No. 2) 1986 (Act No. 49, 1986), the Taxation Laws Amendment Act (No. 3) 1986 (Act No. 112, 1986), the Taxation Laws Amendment (Tax File Numbers) Act 1988 (Act No. 97, 1988), the Taxation Laws Amendment Act (No. 3) 1994 (Act No. 138, 1994), the Tax Law Improvement (Substantiation) Act 1995 (Act No. 30, 1995) and the A New Tax System (Income Tax Laws Amendment) Act 1999 (Act No. 60, 1999). The amendments are incorporated in this compilation. For application, saving or transitional provisions relating to the amendments see the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986 (Act No. 28, 1986), the Taxation Laws Amendment Act (No. 2) 1986 (Act No. 49, 1986), the Taxation Laws Amendment Act (No. 3) 1986 (Act No. 112, 1986), the Taxation Laws Amendment (Tax File Numbers) Act 1988 (Act No. 97, 1988), the Taxation Laws Amendment Act (No. 3) 1994 (Act No. 138, 1994), the Tax Law Improvement (Substantiation) Act 1995 (Act No. 30, 1995), and the A New Tax System (Income Tax Laws Amendment) Act 1999 (Act No. 60, 1999). All relevant information pertaining to application, saving or transitional provisions prior to 24 December 1996 is not included in this compilation. For subsequent information see Table A. Table of Instruments |Year and |Date of |Date of |Application| |number |notification |commencement |, saving or| | | | | | | |in Gazette or| |transitiona| | |FRLI | |l | | |registration | |provisions | |1936 No. 94 |9 July 1936 |9 July 1936 | | |1939 No. 6 |9 Feb 1939 |9 Feb 1939 |- | |1939 No. 42 |25 May 1939 |25 May 1939 |- | |1940 No. 138|18 July 1940 |18 July 1940 |- | |1940 No. 289|17 Dec 1940 |17 Dec 1940 |- | |1941 No. 120|28 May 1941 |1 Aug 1941 |- | |1941 No. 327|31 Dec 1941 |31 Dec 1941 |- | |1942 No. 339|30 July 1942 |1 Aug 1942 |- | |1942 No. 553|31 Dec 1942 |31 Dec 1942 |- | |1943 No. 80 |29 Mar 1943 |1 Apr 1943 |- | |1943 No. 127|13 May 1943 |13 May 1943 |- | |1943 No. 151|2 June 1943 |2 June 1943 |- | |1944 No. 90 |8 June 1944 |R. 16 (in part):|R. 73 (2) | | | | |and (3) | | | |8 June 1944 | | | | |Remainder: | | | | |1 July 1944 | | |1944 No. 124|24 Aug 1944 |24 Aug 1944 |- | |1945 No. 12 |8 Feb 1945 |8 Feb 1945 |R. 2 | |1945 No. 85 |5 June 1945 |1 July 1945 |- | |1945 No. 169|1 Nov 1945 |1 Nov 1945 |- | |1945 No. 192|6 Dec 1945 |1 Jan 1946 |- | |1946 No. 135|9 Aug 1946 |1 Sept 1946 |- | |1947 No. 77 |13 June 1947 |Rr. 3-6 and 14: |- | | | | | | | | |1 July 1947 | | | | |Remainder: | | | | |13 June 1947 | | |1947 No. 173|22 Dec 1947 |22 Dec 1947 |R. 1 (2) | |1948 No. 115|9 Sept 1948 |1 Oct 1948 |- | |1948 No. 162|23 Dec 1948 |23 Dec 1948 |- | |1949 No. 25 |19 May 1949 |1 July 1949 |R. 3 (2) | |1949 No. 50 |18 Aug 1949 |18 Aug 1949 |- | |1950 No. 63 |9 Oct 1950 |9 Oct 1950 |R. 2 (2) | |1950 No. 101|15 Dec 1950 |Rr. 6-8: 1 Jan |Rr. 5 (2) | | | |1951 |and | | | |Remainder: |9 (2) | | | |15 Dec 1950 | | |1951 No. 136|1 Nov 1951 |1 Nov 1951 |- | |1951 No. 157|12 Dec 1951 |12 Dec 1951 |- | |1952 No. 89 |26 Sept 1952 |1 Oct 1952 |- | |1952 No. 90 |9 Oct 1952 |9 Oct 1952 |R. 1 (2) | |1952 No. 102|11 Dec 1952 |11 Dec 1952 |Rr. 1 (2) | | | | |and 2 (2) | |1953 No. 55 |5 June 1953 |5 June 1953 |- | |1953 No. 88 |30 Oct 1953 |1 Nov 1953 |R. 3 (2) | |1954 No. 11 |16 Feb 1954 |16 Feb 1954 |R. 2 | |1954 No. 99 |24 Sept 1954 |1 Oct 1954 |- | |1954 No. 112|15 Nov 1954 |15 Nov 1954 |- | |1955 No. 23 |6 Apr 1955 |6 Apr 1955 |R. 4 | |1956 No. 34 |19 Apr 1956 |19 Apr 1956 |- | |1956 No. 35 |10 May 1956 |(a) |R. 3 (2) | |1956 No. 96 |14 Dec 1956 |R. 1 (1): 10 May|R. 6 (2) | | | |1956 | | | | |R. 5 (1): 1 Jan | | | | |1957 | | | | |Remainder: | | | | |14 Dec 1956 | | |1957 No. 39 |15 Aug 1957 |15 Aug 1957 |R. 2 | |1957 No. 74 |12 Dec 1957 |12 Dec 1957 |- | |1958 No. 27 |24 Apr 1958 |24 Apr 1958 |Rr. 1 (2) | | | | |and 4 (2) | |1958 No. 70 |30 Oct 1958 |1 Nov 1958 |- | |1959 No. 25 |16 Apr 1959 |16 Apr 1959 |- | |1959 No. 81 |24 Sept 1959 |1 Oct 1959 |- | |1960 No. 44 |17 June 1960 |17 June 1960 |R. 14 | |1960 No. 74 |22 Sept 1960 |1 Oct 1960 |- | |1962 No. 15 |22 Feb 1962 |1 Mar 1962 |- | |1962 No. 44 |25 June 1962 |1 July 1962 |- | |1962 No. 112|13 Dec 1962 |13 Dec 1962 |R. 2 | |1963 No. 53 |28 June 1963 |28 June 1963 |R. 1 (2) | |1963 No. 92 |23 Sept 1963 |1 Oct 1963 |- | |1964 No. 74 |25 June 1964 |25 June 1964 |Rr. 1 (2) | | | | |and 3 (2) | |1964 No. 121|21 Sept 1964 |1 Oct 1964 |- | |1964 No. 134|30 Oct 1964 |30 Oct 1964 |R. 2 | |1965 No. 133|13 Sept 1965 |1 Oct 1965 |- | |1965 No. 187|14 Dec 1965 |14 Dec 1965 |- | |1966 No. 156|17 Nov 1966 |17 Nov 1966 |- | |1967 No. 112|31 Aug 1967 |31 Aug 1967 |- | |1967 No. 126|25 Sept 1967 |1 Oct 1967 |R. 10 | |1968 No. 1 |1 Jan 1968 |1 Jan 1968 |R. 15 | |1969 No. 68 |16 May 1969 |16 May 1969 |- | |1970 No. 43 |2 Apr 1970 |1 July 1970 |- | |1970 No. 126|11 Sept 1970 |1 Oct 1970 |- | |1970 No. 168|30 Oct 1970 |30 Oct 1970 |- | |1970 No. 213|30 Dec 1970 |30 Dec 1970 |- | |1971 No. 120|14 Sept 1971 |1 Oct 1971 |- | |1971 No. 148|19 Nov 1971 |19 Nov 1971 |- | |1972 No. 48 |20 Apr 1972 |20 Apr 1972 |- | |1972 No. 50 |24 Apr 1972 |24 Apr 1972 |- | |1972 No. 137|18 Aug 1972 |1 Sept 1972 |R. 5 | |1973 No. 266|19 Dec 1973 |19 Dec 1973 |- | |1974 No. 193|15 Oct 1974 |1 Nov 1974 |- | |1974 No. 226|4 Dec 1974 |1 Jan 1975 |- | |1974 No. 267|23 Dec 1974 |23 Dec 1974 |- | |1975 No. 88 |27 May 1975 |27 May 1975 |R. 3 | |1975 No. 89 |27 May 1975 |27 May 1975 |- | |1975 No. 99 |30 May 1975 |30 May 1975 |- | |1975 No. 101|6 June 1975 |1 July 1975 |- | |1975 No. 213|28 Nov 1975 |1 Jan 1976 |R. 2 | |1976 No. 115|8 June 1976 |1 July 1976 |R. 2 | |1976 No. 188|1 Sept 1976 |1 Oct 1976 |R. 2 | |1976 No. 212|28 Sept 1976 |28 Sept 1976 |- | |1977 No. 77 |14 June 1977 |1 July 1977 |R. 2 | |1977 No. 107|30 June 1977 |30 June 1977 |R. 1 (2) | |1977 No. 248|20 Dec 1977 |1 Feb 1978 |Rr. 2 and 3| |1978 No. 85 |16 June 1978 |1 July 1978 |R. 2 | |1978 No. 193|16 Oct 1978 |1 Nov 1978 |Rr. 2 and 3| |1979 No. 126|6 July 1979 |6 July 1979 |- | |1979 No. 239|9 Nov 1979 |1 Dec 1979 |R. 2 | |1980 No. 86 |23 Apr 1980 |23 Apr 1980 |- | |1980 No. 137|6 June 1980 |1 July 1980 |- | |1980 No. 149|17 June 1980 |17 June 1980 |- | |1981 No. 116|2 June 1981 |1 July 1981 |- | |1981 No. 360|18 Dec 1981 |18 Dec 1981 |- | |1982 No. 115|31 May 1982 |31 May 1982 |- | |1982 No. 128|8 June 1982 |8 June 1982 |- | |1982 No. 267|14 Oct 1982 |1 Nov 1982 |R. 2 | |1982 No. 280|25 Oct 1982 |1 Nov 1982 |R. 2 | |1983 No. 79 |29 June 1983 |29 June 1983 |- | |1983 No. 87 |30 June 1983 |30 June 1983 |- | |1983 No. 111|22 July 1983 |22 July 1983 |- | |1983 No. 213|30 Sept 1983 |1 Oct 1983 |R. 6 | |1983 No. 319|16 Dec 1983 |1 Feb 1984 |R. 2 | |1984 No. 172|31 July 1984 |1 Aug 1984 |R. 2 (2) | |1984 No. 286|12 Oct 1984 |Rr. 3-5, 8 and |- | | | |9: | | | | |1 Nov 1984 | | | | |Remainder: | | | | |12 Oct 1984 | | |1984 No. 408|13 Dec 1984 |13 Dec 1984 |R. 6 | |1984 No. 416|13 Dec 1984 |13 Dec 1984 |- | |1985 No. 21 |8 Mar 1985 |8 Mar 1985 |- | |1985 No. 148|28 June 1985 |28 June 1985 |- | |1985 No. 274|21 Oct 1985 |R. 2: 1 July |- | | | |1986 | | | | |Rr. 3 and 4: | | | | |1 Nov 1985 | | | | |Remainder: | | | | |21 Oct 1985 | | |1985 No. 278|28 Oct 1985 |28 Oct 1985 |R. 2 | |1986 No. 325|6 Nov 1986 |1 Dec 1986 |- | |1987 No. 92 |27 May 1987 |1 July 1987 |- | |1987 No. 120|15 June 1987 |15 June 1987 |- | |1988 No. 196|29 July 1988 |29 July 1988 |- | |1988 No. 208|26 Aug 1988 |1 Sept 1988 |- | |1988 No. 262|31 Oct 1988 |31 Oct 1988 |- | |1988 No. 381|21 Dec 1988 |21 Dec 1988 |- | |1988 No. 382|21 Dec 1988 |1 Feb 1989 |R. 14 | |1988 No. 383|21 Dec 1988 |1 Feb 1989 |- | |1988 No. 384|21 Dec 1988 |R. 13: 1 July |R. 16 | | | |1989 | | | | |Remainder: | | | | |21 Dec 1988 | | |1989 No. 67 |28 Apr 1989 |1 May 1989 |- | |1989 No. 80 |4 May 1989 |4 May 1989 |- | |1989 No. 115|15 June 1989 |R. 9 (2): 1 Jan |- | | | |1990 | | | | |Remainder: | | | | |1 July 1989 | | |as amended | | | | |by | | | | |1989 No. 358|7 Dec 1989 |Rr. 4-6: 1 Jan |- | | | |1990 | | | | |Remainder: | | | | |7 Dec 1989 | | |1989 No. 123|21 June 1989 |Rr. 3, 6, 9 (2) |R. 10 | | | |and 10: 1 July | | | | |1989 | | | | |Remainder: | | | | |21 June 1989 | | |1989 No. 124|21 June 1989 |21 June 1989 |- | |1989 No. 141|30 June 1989 |R. 3: 1 July |- | | | |1989 | | | | |Remainder: | | | | |30 June 1989 | | |1989 No. 250|6 Oct 1989 |6 Oct 1989 |- | |1989 No. 358|7 Dec 1989 |Rr. 4-6: 1 Jan |- | | | |1990 | | | | |Remainder: | | | | |7 Dec 1989 | | |1990 No. 19 |31 Jan 1990 |31 Jan 1990 |- | |1990 No. 126|5 June 1990 |30 June 1990 |- | |1990 No. 151|25 June 1990 |25 June 1990 |- | |1990 No. 152|25 June 1990 |25 June 1990 |- | |1990 No. 192|29 June 1990 |1 July 1990 |- | |1990 No. 347|31 Oct 1990 |1 Jan 1990 |- | |1990 No. 390|6 Dec 1990 |6 Dec 1990 |- | |1990 No. 398|6 Dec 1990 |1 Jan 1991 |- | |1990 No. 468|9 Jan 1991 |9 Jan 1991 |R. 3 | |1991 No. 20 |20 Feb 1991 |1 July 1989 |R. 6 | |1991 No. 121|6 June 1991 |6 June 1991 |- | |1991 No. 156|28 June 1991 |28 June 1991 |- | |1991 No. 158|28 June 1991 |1 July 1990 |- | |1991 No. 240|31 July 1991 |R. 5: 1 July |- | | | |1990 | | | | |Remainder: | | | | |31 July 1991 | | |1991 No. 300|30 Sept 1991 |1 July 1991 |- | |1991 No. 301|30 Sept 1991 |1 Nov 1991 |- | |1991 No. 390|27 Nov 1991 |27 Nov 1991 |- | |1991 No. 391|27 Nov 1991 |27 Nov 1991 |- | |1992 No. 38 |7 Feb 1992 |Rr. 3.3, 3.5, |R. 5 | | | |3.6 and 4.1: 1 | | | | |July 1989 | | | | |Remainder: | | | | |1 Mar 1992 | | |1992 No. 129|27 May 1992 |27 May 1992 |- | |1992 No. 216|30 June 1992 |1 July 1991 |- | |1992 No. 313|7 Oct 1992 |7 Oct 1992 |- | |1992 No. 449|24 Dec 1992 |24 Dec 1992 |- | |1993 No. 15 |29 Jan 1993 |29 Jan 1993 |- | |1993 No. 46 |21 Apr 1993 |21 Apr 1993 |- | |1993 No. 47 |21 Apr 1993 |21 Apr 1993 |- | |1993 No. 65 |4 May 1993 |4 May 1993 |- | |1993 No. 91 |31 May 1993 |Rr. 3-5, 7 and |- | | | |12: 1 July 1993 | | | | |Rr. 8 and 10: | | | | |1 July 1992 | | | | |R. 9: 1 July | | | | |1991 | | | | |Remainder: | | | | |31 May 1993 | | |1993 No. 159|29 June 1993 |1 July 1993 |- | |1993 No. 202|20 July 1993 |20 July 1993 |- | |1993 No. 216|3 Aug 1993 |1 Jan 1993 |- | |1993 No. 275|5 Nov 1993 |1 Jan 1993 |- | |1993 No. 288|5 Nov 1993 |15 Nov 1993 |- | |1993 No. 370|23 Dec 1993 |23 Dec 1993 |- | |1994 No. 95 |7 Apr 1994 |1 July 1994 |- | |1994 No. 96 |7 Apr 1994 |7 Apr 1994 |- | |1994 No. 127|3 May 1994 |Rr. 3 and 4.7: |- | | | |20 Mar 1994 | | | | |R. 4.1-4.6: 1 | | | | |July 1993 | | | | |Remainder: | | | | |3 May 1994 | | |1994 No. 174|8 June 1994 |8 June 1994 |- | |1994 No. 195|16 June 1994 |Rr. 10 and 11: |- | | | |16 June 1994 | | | | |Remainder: | | | | |1 July 1992 | | |1994 No. 219|30 June 1994 |1 July 1994 |- | |1994 No. 399|30 Nov 1994 |1 Dec 1994 |- | |1994 No. 412|13 Dec 1994 |1 July 1989 |- | |1994 No. 460|30 Dec 1994 |1 Dec 1994 |- | |1994 No. 461|30 Dec 1994 |1 July 1994 |- | |1994 No. 462|30 Dec 1994 |30 Dec 1994 |- | |1995 No. 58 |29 Mar 1995 |29 Mar 1995 |- | |1995 No. 107|18 May 1995 |31 July 1994 |- | |1995 No. 139|15 June 1995 |1 July 1995 |- | |1995 No. 152|29 June 1995 |1 July 1994 |- | |1995 No. 153|29 June 1995 |29 June 1995 |- | |1995 No. 194|30 June 1995 |1 July 1995 |- | |1995 No. 316|26 Oct 1995 |1 Nov 1995 |R. 4 | |1995 No. 356|23 Nov 1995 |R. 3: 27 Mar |- | | | |1994 | | | | |Remainder: | | | | |23 Nov 1995 | | |1995 No. 381|6 Dec 1995 |6 Dec 1995 |- | |1995 No. 382|6 Dec 1995 |R. 3.1 and 3.2: |R. 5 | | | | | | | | |28 Jan 1993 | | | | |Rr. 3.4, 3.7 and| | | | |4.5: 1 July 1992| | | | | | | | | |R. 4.3: 1 July | | | | |1991 | | | | |Remainder: | | | | |6 Dec 1995 | | |1995 No. 383|6 Dec 1995 |6 Dec 1995 |- | |1995 No. 447|22 Dec 1995 |22 Dec 1995 |R. 4 | |1996 No. 38 |4 Apr 1996 |4 Apr 1996 |- | |1996 No. 56 |15 May 1996 |1 June 1996 |- | |1996 No. 114|20 June 1996 |20 June 1996 |- | |1996 No. 124|28 June 1996 |1 July 1996 |- | |1996 No. 133|28 June 1996 |1 July 1996 |R. 18 | |1996 No. 150|12 July 1996 |12 July 1996 |R. 8 | |1996 No. 185|21 Aug 1996 |21 Aug 1996 |- | |1996 No. 274|11 Dec 1996 |5 Nov 1994 |- | |1996 No. 320|20 Dec 1996 |1 Jan 1997 |- | |1996 No. 345|24 Dec 1996 |24 Dec 1996 |- | |1996 No. 346|24 Dec 1996 |1 Mar 1997 |R. 4 | | | | |[see Table | | | | |A] | |1997 No. 68 |26 Mar 1997 |26 Mar 1997 |- | |1997 No. 141|23 June 1997 |1 July 1997 |- | |1997 No. 148|25 June 1997 |25 June 1997 |R. 2 | | | | |[see Table | | | | |A] | |1997 No. 169|30 June 1997 |1 July 1997 |- | |1997 No. 176|30 June 1997 |1 July 1997 |- | |(b) | | | | |1997 No. 191|4 July 1997 |4 July 1997 |R. 2 | | | | |[see Table | | | | |A] | |1997 No. 196|16 July 1997 |1 Jan 1996 |- | |1997 No. 197|16 July 1997 |1 July 1997 |- | |1997 No. 270|24 Sept 1997 |24 Sept 1997 |- | |1997 No. 338|3 Dec 1997 |20 Aug 1996 (see|- | | | |r. 1.1) | | |1997 No. 368|15 Dec 1997 |Parts 1 and 2 |R. 10 | | | |(Rr. 1-3): 1 Apr|[see Table | | | |1995 |A] | | | |Part 3 (r. 4): | | | | |24 Dec 1996 | | | | |Part 4 (Rr. | | | | |5-10): | | | | |1 July 1997 | | | | |Part 6 (Rr. 12, | | | | |13): 1 Jan 1998 | | | | |Part 7 (r. 14): | | | | | | | | | |1 July 1998 | | | | |Remainder: | | | | |15 Dec 1997 | | |1997 No. 416|24 Dec 1997 |1 Jan 1998 |- | |1998 No. 14 |18 Feb 1998 |1 July 1998 |- | |1998 No. 92 |21 May 1998 |21 May 1998 |- | |1998 No. 129|9 June 1998 |1 July 1998 |- | |1998 No. 163|25 June 1998 |1 July 1998 |- | |1998 No. 313|19 Nov 1998 |19 Nov 1998 |R. 4 | | | | |[see Table | | | | |A] | |1998 No. 348|22 Dec 1998 |22 Dec 1998 |- | |1999 No. 79 |19 May 1999 |19 May 1999 |- | |1999 No. 80 |19 May 1999 |19 May 1999 |- | |1999 No. 114|17 June 1999 |1 July 1999 |R. 4 | | | | |[see Table | | | | |A] | |2000 No. 39 |29 Mar 2000 |29 Mar 2000 |- | |2000 No. 72 |12 May 2000 |1 July 2000 |R. 4 | | | | |[see | | | | |Table A] | |2000 No. 90 |1 June 2000 |1 June 2000 |R. 4 | | | | |[see Table | | | | |A] | |2000 No. 117|15 June 2000 |15 June 2000 |- | |2000 No. 229|17 Aug 2000 |17 Aug 2000 |- | |2000 No. 262|15 Sept 2000 |15 Sept 2000 |- | |2001 No. 81 |11 May 2001 |11 May 2001 |- | |2001 No. 100|23 May 2001 |8 Sept 2000 |- | |2001 No. 104|31 May 2001 |23 Feb 2000 |- | |2001 No. 107|31 May 2001 |31 May 2001 |- | |2001 No. 163|29 June 2001 |30 June 2001 |- | | | |(see r. 2) | | |2001 No. 289|5 Oct 2001 |5 Oct 2001 |- | |2002 No. 44 |7 Mar 2002 |7 Mar 2002 |- | |2002 No. 45 |7 Mar 2002 |7 Mar 2002 |- | |2002 No. 101|23 May 2002 |1 July 2002 |- | |2002 No. 111|5 June 2002 |Rr. 1-3 and |- | | | |Schedule 1: 1 | | | | |July 2000 | | | | |Remainder: 5 | | | | |June 2002 | | |2002 No. 169|3 July 2002 |3 July 2002 |- | |2002 No. 215|12 Sept 2002 |28 Dec 2002 (see|- | | | |r. 2) | | |2002 No. 302|4 Dec 2002 |4 Dec 2002 |- | |2003 No. 204|6 Aug 2003 |6 Aug 2003 |- | |2003 No. 215|21 Aug 2003 |1 July 2002 |- | |2003 No. 262|16 Oct 2003 |1 July 2003 |R. 4 | | | | |[see Table | | | | |A] | |2003 No. 372|23 Dec 2003 |1 Jan 2004 |- | |2004 No. 37 |18 Mar 2004 |18 Mar 2004 |- | |2004 No. 80 |30 Apr 2004 |30 Apr 2004 |- | |2004 No. 115|18 June 2004 |1 July 2004 |R. 4 | | | | |[see Table | | | | |A] | |2004 No. 146|25 June 2004 |20 Sept 2004 |- | |2004 No. 248|12 Aug 2004 |12 Aug 2004 |- | |2005 No. 32 |11 Mar 2005 |12 Mar 2005 |- | | |(see | | | | |F2005L00426) | | | |2005 No. 33 |14 Mar 2005 |Rr. 1-3 and |- | | |(see |Schedule 1: 1 | | | |F2005L00597) |July 2004 | | | | |Remainder: 20 | | | | |Sept 2004 | | |2005 No. 117|8 June 2005 |9 June 2005 |- | | |(see | | | | |F2005L01316) | | | |2005 No. 161|8 July 2005 |12 Aug 2005 (see|R. 4 | | |(see |r. 2) |[see Table | | |F2005L02002) | |A] | |2005 No. 181|9 Aug 2005 |1 Sept 2005 |- | | |(see | | | | |F2005L02045) | | | |2005 No. 195|22 Aug 2005 |12 Aug 2005 (see|R. 4 | | |(see |r. 2) |[see Table | | |F2005L02271) | |A] | |2005 No. 262|14 Nov 2005 |15 Nov 2005 |- | | |(see | | | | |F2005L03450) | | | |2005 No. 326|20 Dec 2005 |21 Dec 2005 |- | | |(see | | | | |F2005L03989) | | | |2005 No. 327|20 Dec 2005 |1 Jan 2006 |- | | |(see | | | | |F2005L04027) | | | |2006 No. 59 |22 Mar 2006 |23 Mar 2006 |- | | |(see | | | | |F2006L00797) | | | |2006 No. 166|26 June 2006 |27 June 2006 |- | | |(see | | | | |F2006L01834) | | | |2006 No. 167|26 June 2006 |1 July 2006 |- | | |(see | | | | |F2006L01864) | | | |2006 No. 187|17 July 2006 |18 July 2006 |- | | |(see | | | | |F2006L02313) | | | |2006 No. 216|14 Aug 2006 |Rr. 1-10 and |- | | |(see |Schedules | | | |F2006L02613) |1-7: 14 Sept | | | | |2006 (see r. 2 | | | | |(a)) | | | | |Rr. 11-13 and | | | | |Schedule 8: 1 | | | | |Jan 2007 (see | | | | |r. 2 (b)) | | |2006 No. 366|14 Dec 2006 |15 Dec 2006 |- | | |(see | | | | |F2006L04025) | | | |2007 No. 89 |13 Apr 2007 |1 July 2007 |R. 3 | | |(see | |[see Table | | |F2007L00955) | |A] | |2007 No. 176|26 June 2007 |27 June 2007 |R. 4 | | |(see | |[see Table | | |F2007L01736) | |A] | |2007 No. 327|28 Sept 2007 |29 Sept 2007 |- | | |(see | | | | |F2007L03799) | | | |2008 No. 141|25 June 2008 |23 June 2008 |R. 4 | | |(see |(see r. 2) |see Table | | |F2008L02289) | |A] | |2009 No. 30 |27 Feb 2009 |(see r. 2 and |- | | |(see |Note 2) | | | |F2009L00616) | | | |2009 No. 156|25 June 2009 |Rr. 1-3 and |- | | |(see |Schedule 1: 26 | | | |F2009L02405) |June 2009 | | | | |R.4 and Schedule| | | | |2: | | | | |1 July 2009 | | (a) Statutory Rules 1956 No. 35 were repealed by regulation 1 of Statutory Rules 1956 No. 96, with effect from 10 May 1956. (b) Statutory Rules 1997 No. 176 was made under the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997. Table of Amendments The amendment history of the Income Tax Regulations 1936 after renumbering by the Income Tax Regulations (Amendment) (1990 No. 192) appears in the Table below. For repealed provisions up to and including 1990 No. 192 see the Repeal Table. |ad. = added or inserted am. = amended rep. = | |repealed rs. = repealed and substituted | |Provision affected|How affected | |Part 1 | | |R. 1 |am. 1950 No. 101; 1965 No. 187 | | |rs. 1998 No. 348 | |R. 2 |am. 1988 No. 384; Act No. 97, 1988; | | |1989 No. 123; 1990 No. 192; 1997 No. | | |141; 2000 No. 72; 2001 No. 289; 2005 | | |No. 327 | |Part 2 | | |R. 3 |am. 1988 No. 384 | |Part 3 | | |R. 4 |ad. 1947 No. 77 | | |am. 1947 No. 173; 1952 No. 102 | | |rs. 1955 No. 23 | | |am. 1988 No. 384 | | |rep. 2006 No. 216 | |Note to r. 4 |ad. 1997 No. 176 | | |rep. 2006 No. 216 | |R. 5 |ad. 1975 No. 88 | | |rs. 1985 No. 148 | | |am. 1991 No. 300; 1995 No. 107; 1997 | | |No. 197 | | |rep. 2006 No. 216 | |Note to r. 5 |ad. 1997 No. 197 | | |rep. 2006 No. 216 | |R. 6 |ad. 1950 No. 101 | | |rs. 1952 No. 90 | | |rep. 1957 No. 39 | | |ad. 1964 No. 134 | | |am. 1989 No. 123 | | |rs. 1995 No. 356 | | |am. 1996 No. 274; 2001 No. 104 | | |rs. 2009 No. 156 | |R. 7 |ad. 1990 No. 19 | | |rep. 1990 No. 390 | | |ad. 1995 No. 356 | | |am. 1997 No. 270 | |R. 7A |ad. 2000 No. 39 | | |am. 2000 Nos. 117 and 262; 2002 No. | | |44; 2003 No. 204; 2004 No. 80; 2006 | | |No. 59 | | |rs. 2009 No. 156 | |R. 7B |ad. 2002 No. 169 | | |rep. 2007 No. 89 | |Heading to r. 8 |am. 1997 No. 148 | | |rep. 2007 No. 89 | |R. 8 |ad. 1985 No. 21 | | |rep. 2007 No. 89 | |R. 8A |ad. 2005 No. 262 | | |rep. 2007 No. 89 | |R. 9 |ad. 1984 No. 172 | | |rs. 1988 No. 208 | | |am. 1993 No. 46 | | |rs. 1993 No. 202 | |R. 10 |am. 1941 No. 327; 1951 No. 157; 1967 | | |No. 126; 1984 No. 286; Act No. 112, | | |1986; 1988 No. 384; 1992 No. 313; 1995| | |No. 153; 1996 No. 114; 1997 No. 197 | | |rep. 2006 No. 216 | |Note to r. 10 (3) |ad. 1997 No. 197 | | |rep. 2006 No. 216 | |R. 11 |am. 1988 No. 384 | | |rep. 2006 No. 216 | |Note to r. 11 |ad. 1997 No. 197 | | |rep. 2006 No. 216 | |R. 12 |rep. 1958 No. 27 | | |ad. 1966 No. 156 | | |rs. 1975 No. 89 | | |rep. 1990 No. 390 | | |ad. 1993 No. 159 | | |am. 1994 No. 95 | |R. 12A |ad. 1991 No. 156 | | |rep. 2007 No. 89 | |R. 13 |ad. 1942 No. 553 | | |rep. 1956 No. 96 | | |ad. 1970 No. 213 | | |am. 1988 No. 384 | |R. 14 |am. 1967 No. 126; 1988 No. 384; 1990 | | |No. 192 | | |rep. 2006 No. 216 | |R. 14AA |ad. 1997 No. 196 | |Part 3A |ad. 1990 No. 347 | | |rep. 2007 No. 89 | |R. 14A |ad. 1990 No. 347 | | |rs. 1995 No. 152 | | |rep. 2007 No. 89 | |R. 14B |ad. 1990 No. 347 | | |rep. 2007 No. 89 | |R. 14C |ad. 1990 No. 347 | | |rep. 2007 No. 89 | |R. 14D |ad. 1990 No. 347 | | |am. 1995 No. 152 | | |rep. 2007 No. 89 | |Part 3B |ad. 1995 No. 381 | | |rep. 2006 No. 216 | |R. 14E |ad. 1995 No. 381 | | |rs. 1996 No. 185; 1998 No. 92 | | |rep. 2006 No. 216 | |R. 15 |am. 1944 No. 90; 1960 No. 44; 1968 No.| | |1 | | |rep. 2001 No. 289 | |R. 16 |am. 1940 No. 289; 1941 No. 327; 1942 | | |No. 339; 1943 No. 127; 1968 No. 1; | | |1972 No. 48; 1990 No. 152 | | |rep. 2001 No. 289 | |R. 17 |am. 1940 No. 289; 1942 No. 339; 1943 | | |No. 127; 1944 No. 124; 1964 No. 74; | | |1967 No. 126; 1968 No. 1; Act No. 97, | | |1988; 1989 No. 123; 1990 Nos. 151, 152| | |and 390; 1994 No. 462 | | |rep. 2001 No. 289 | |R. 18 |ad. 1944 No. 90 | | |am. 1990 No. 152 | | |rep. 2001 No. 289 | |Part 4 | | |R. 19 |am. Act No. 97, 1988; 1994 No. 462; | | |2000 No. 72; 2002 No. 302 | |R. 20 |am. 1984 No. 416 | | |rep. 2001 No. 289 | | |ad. 2006 No. 166 | | |am. 2007 No. 176 | |R. 21 |am. 1960 No. 44; 1968 No. 1 | | |rep. 2001 No. 289 | |Rr. 22-27 |rep. 2001 No. 289 | |R. 28 |am. 1940 No. 138; 1960 No. 44 | | |rs. 1970 No. 43 | | |am. 1983 No. 79; 1988 No. 384 | | |rs. 1994 No. 462; 1997 No. 169 | | |rep. 2001 No. 289 | |R. 29 |ad. 1942 No. 553 | | |am. 1960 No. 44 | | |rs. 1970 No. 43 | | |am. 1988 No. 384 | | |rep. 1994 No. 462 | |R. 30 |ad. 1960 No. 44 | | |rs. 1968 No. 1 | | |am. 1970 No. 43; 1988 No. 384 | | |rep. 1994 No. 462 | |R. 31 |ad. 1970 No. 43 | | |rep. 1994 No. 462 | |R. 32 |rep. 2001 No. 289 | |R. 33 |rs. 1970 No. 43 | | |am. 1988 No. 384 | | |rep. 2001 No. 289 | |R. 34 |rs. 1994 No. 462 | | |am. 1997 No. 176 | | |rep. 2001 No. 289 | |Part 4A | | |Part 4A |ad. 2001 No. 289 | |R. 35 |rs. 1994 No. 462; 2001 No. 289 | |R. 36 |rs. 2001 No. 289 | |R. 37 |rs. 2001 No. 289 | |R. 37A |ad. 2001 No. 289 | |R. 38 |am. 1997 No. 176 | | |rs. 2001 No. 289 | |R. 39 |am. 1988 No. 384; 1997 No. 176 | | |rs. 2001 No. 289 | |R. 40 |am. 1997 No. 176 | | |rs. 2001 No. 289 | |R. 41 |rep. 2001 No. 289 | |R. 42 |ad. 1984 No. 172 | | |am. 1988 No. 208; 1990 No. 126; 1991 | | |No. 390; 1993 | | |No. 202; 1995 No. 139 | | |rep. 1998 No. 14 | |R. 43 |ad. 1972 No. 48 | | |rep. 1990 No. 390 | |Part 5 | | |Part 5 |rep. 2006 No. 216 | |R. 44 |am. 1990 No. 390 | | |rep. 2006 No. 216 | |R. 45 |am. 1990 No. 192 | | |rep. 1990 No. 390 | |R. 45 | | |(formerly r. 53) |1990 No. 390 | |Renumbered | | | |am. 1990 No. 390 | | |rep. 2006 No. 216 | |Part 5A |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 46 |am. 1990 No. 192 | | |rep. 1990 No. 390 | | |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 47 |am. 1975 No. 99; 1990 No. 192 | | |rep. 1990 No. 390 | | |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 48 |rep. 1990 No. 390 | | |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 49 |am. 1940 No. 138; 1942 No. 553; 1943 | | |No. 127; 1944 | | |No. 90; 1972 No. 48; 1984 No. 416; | | |1990 No. 192 | | |rep. 1990 No. 390 | | |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 50 |am. 1990 No. 192 | | |rep. 1990 No. 390 | | |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 51 |am. 1990 No. 192 | | |rep. 1990 No. 390 | | |ad. 1994 No. 461 | | |rs. 1999 No. 80 | | |rep. 2007 No. 89 | |R. 52 |am. 1972 No. 48 | | |rep. 1990 No. 390 | | |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 53 |am. 1972 No. 48; 1988 No. 384 | |Renumbered r. 45 |1990 No. 390 | |R 53 |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 53A |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 53B |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 53C |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 53D |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |Heading to Div. 3 |rs. 1999 No. 80 | | | | |of Part 5A | | | |rep. 2007 No. 89 | |R. 53E |ad. 1994 No. 461 | | |am. 1999 No. 80 | | |rep. 2007 No. 89 | |R. 53F |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 53FA |ad. 1999 No. 80 | | |rep. 2007 No. 89 | |R. 53G |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 53H |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 53J |ad. 1994 No. 461 | | |am. 1998 No. 313 | | |rs. 2002 No. 215 | | |am. 2004 No. 146 | | |rep. 2007 No. 89 | |R. 53K |ad. 1994 No. 461 | | |rs. 2002 No. 215 | | |rep. 2007 No. 89 | |R. 53L |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |R. 53M |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |Part 6 | | |Part 6 |ad. Act No. 97, 1988 | |R. 54 |ad. Act No. 97, 1988 | |R. 55 |ad. Act No. 97, 1988 | | |am. 1990 No. 151; 1991 No. 240; 2000 | | |No. 72 | |R. 56 |ad. Act No. 97, 1988 | | |am. 1990 No. 151; 1991 No. 240; 1992 | | |No. 449; 2000 | | |No. 72; 2001 No. 289; 2006 No. 216; | | |2008 No. 141 | |R. 56A |ad. 1991 No. 240 | |R. 57 |ad. Act No. 97, 1988 | |Part 6A |ad. 1991 No. 240 | | |rep. 2004 No. 37 | |R. 57A |ad. 1991 No. 240 | | |rep. 2004 No. 37 | |R. 57B |ad. 1991 No. 240 | | |rep. 2004 No. 37 | |R. 57C |ad. 1991 No. 240 | | |rep. 2004 No. 37 | |R. 57D |ad. 1991 No. 240 | | |rep. 2004 No. 37 | |Part 7 | | |Div. 1 of Part 7 |rep. 2006 No. 216 | |Heading to Div. 1 |ad. 1944 No. 90 | |of Part 7 | | | |rep. 2006 No. 216 | |R. 58 |am. 1940 Nos. 138 and 289; 1947 No. | | |173; 1960 No. 44; 1966 No. 156; 1968 | | |No. 1 | | |rep. 1994 No. 195 | |Rr. 59-62 |am. 1944 No. 90 | | |rep. 1994 No. 195 | |R. 63 |am. 1972 No. 48 | | |rep. 1994 No. 195 | |R. 64 |rep. 1994 No. 195 | |R. 65 |am. 1988 No. 384 | | |rep. 2000 No. 229 | |R. 66 |am. 1988 No. 384 | | |rep. 2006 No. 216 | |Note to r. 66 |ad. 2000 No. 229 | | |rep. 2006 No. 216 | |R. 67 |am. 1972 No. 48; 1988 No. 384; 1989 | | |No. 123 | | |rs. 1994 No. 195 | | |rep. 2000 No. 229 | |R. 68 |am. 1944 No. 90 | | |rs. 1994 No. 195 | | |rep. 2000 No. 229 | |Div. 2 of Part 7 |rep. 2007 No. 89 | |Heading to Div. 2 |ad. 1944 No. 90 | |of Part 7 | | | |rs. 1945 No. 169 | | |am. 1947 No. 173; 1965 No. 187 | | |rs. 1975 No. 88; 2006 No. 216 | | |rep. 2007 No. 89 | |Subdiv. 1 of Div. |ad. 1990 No. 126 | |2 |rep. 2000 No. 72 | |of Part 7 | | |R. 69 |ad. 1990 No. 126 | | |rep. 2000 No. 72 | |Heading to Subdiv.|ad. 1945 No. 169 | |2 |rep. 2000 No. 72 | |of Div. 2 of Part | | |7 (formerly | | |Subdiv. A of Div. | | |2 of Part 7) | | |Subdiv. 2 of Div. |ad. 1975 No. 213 | |2 of |rep. 2000 No. 72 | |Part 7 | | |R. 70 |ad. 1940 No. 289 | | |rs. 1941 Nos. 120 and 327; 1942 No. | | |339; 1943 No. 80 | | |am. 1945 Nos. 85 and 192; 1946 No. | | |135; 1947 No. 77; 1948 No. 115; 1949 | | |No. 25 | | |rs. 1951 No. 136; 1952 No. 89 | | |am. 1953 No. 88; 1954 No. 99; 1959 No.| | |81; 1960 No. 74; 1962 Nos. 15 and 44; | | |1964 No. 121 | | |rs. 1965 No. 133; 1967 No. 126; 1970 | | |No. 126 | | |am. 1971 No. 120; 1972 Nos. 50 and | | |137; 1974 Nos. 193 and 226; 1975 No. | | |101 | | |rs. 1975 No. 213 | | |am. 1976 Nos. 115 and 188; 1977 Nos. | | |77 and 248; 1978 Nos. 85 and 193; 1979| | |No. 239; 1980 No. 137; 1981 Nos. 116 | | |and 360; 1982 Nos. 115 and 267; 1983 | | |No. 319; 1984 Nos. 172 and 286; 1986 | | |No. 325; 1988 | | |Nos. 382 and 384; 1989 No. 67; 1990 | | |Nos. 126 and 398; 1991 Nos. 301 and | | |390; 1992 No. 216; 1993 Nos. 91 and | | |288; 1994 No. 219; 1995 No. 194; 1996 | | |Nos. 133 and 320; 1997 No. 141; 1998 | | |Nos. 14 and 163 | | |rep. 2000 No. 72 | |R. 71 |ad. 1986 No. 325 | | |am. Act No. 97, 1988; 1989 No. 115; | | |1990 No. 192; 1994 | | |No. 219; 1996 No. 133; 1997 No. 141 | | |rep. 2000 No. 72 | |R. 72 |ad. 1940 No. 289 | | |am. 1941 No. 120 | | |rs. 1941 No. 327 | | |am. 1942 No. 339; 1943 No. 80; 1944 | | |Nos. 90 and 124; 1945 Nos. 85 and 192;| | |1946 No. 135; 1947 No. 77; 1948 | | |No. 115; 1949 No. 25 | | |rs. 1950 No. 101; 1951 No. 136; 1952 | | |No. 89 | | |am. 1958 No. 27; 1965 No. 133; 1967 | | |No. 126; 1974 Nos. 193 and 226; 1975 | | |No. 101 | | |rs. 1975 No. 213 | | |am. 1976 No. 188 | | |rs. 1978 No. 193 | | |am. 1979 No. 239; 1980 No. 137; 1981 | | |Nos. 116 and 360; 1982 No. 267; 1983 | | |No. 319; 1984 No. 286; 1985 | | |No. 274; 1986 No. 325; 1988 No. 383; | | |Act No. 97, 1988; 1989 Nos. 67 and | | |358; 1990 No. 398; 1993 Nos. 91 and | | |288; 1994 No. 219; 1995 No. 194; 1996 | | |No. 133; 1997 No. 141; 1998 No. 129 | | |rep. 2000 No. 72 | |R. 72A |ad. 1996 No. 133 | | |rep. 1997 No. 141 | |R. 73 |ad. 1951 No. 136 | | |rep. 1952 No. 89 | | |ad. 1983 No. 319 | | |am. 1984 No. 286; 1985 No. 274 | | |rs. 1986 No. 325 | | |am. 1988 No. 383; Act No. 97, 1988; | | |1989 Nos. 67 and 358; 1990 No. 398; | | |1993 Nos. 91 and 288; 1994 No. 219; | | |1995 No. 194; 1996 No. 133; 1997 No. | | |141; 1998 No. 129 | | |rep. 2000 No. 72 | |R. 74 |ad. 1940 No. 289 | | |am. 1941 No. 120 | | |rs. 1944 No. 90 | | |am. 1945 No. 85; 1947 Nos. 77 and 173;| | |1950 No. 101; 1951 No. 136; 1953 No. | | |88; 1958 No. 27; 1964 No. 74; 1967 | | |No. 126; 1971 No. 120; 1972 No. 137 | | |rs. 1975 No. 213 | | |am. 1976 No. 115 | | |rs. 1976 No. 188 | | |am. 1977 Nos. 77 and 248; 1978 No. 85 | | |rs. 1978 No. 193 | | |am. 1979 No. 239; 1980 No. 137; 1981 | | |Nos. 116 and 360; 1982 No. 267; 1983 | | |No. 319; 1984 No. 286; 1985 | | |No. 274; 1986 No. 325; 1988 No. 382; | | |Act No. 97, 1988; 1989 No. 67; 1994 | | |No. 219; 1997 No. 141 | | |rep. 2000 No. 72 | |R. 74A |ad. 1996 No. 133 | | |rep. 1997 No. 141 | |R. 75 |ad. 1983 No. 319 | | |am. 1984 No. 286; 1985 No. 274; 1986 | | |No. 325; 1988 | | |No. 382; Act No. 97, 1988; 1989 No. | | |67; 1994 No. 219; 1997 No. 141 | | |rep. 2000 No. 72 | |R. 76 |ad. 1984 No. 286 | | |am. Act No. 138, 1994 | | |rep. 2000 No. 72 | |R. 77 |ad. 1940 No. 289 | | |rs. 1944 No. 90 | | |am. 1947 No. 173 | | |rs. 1975 No. 213 | | |am. 1976 No. 115 | | |rs. 1976 No. 188 | | |am. 1977 Nos. 77 and 248; 1978 No. 85 | | |rs. 1978 No. 193 | | |am. 1979 No. 239; 1980 No. 137; 1981 | | |Nos. 116 and 360; 1982 No. 267; 1983 | | |No. 319; 1984 No. 286; 1985 | | |No. 274; 1986 No. 325; Act No. 97, | | |1988; 1989 No. 67; 1994 No. 219; 1996 | | |No. 133; 1997 No. 141 | | |rep. 2000 No. 72 | |R. 78 |ad. 1945 No. 85 | | |am. 1947 No. 77; 1956 No. 96 | | |rs. 1958 No. 70 | | |am. 1965 No. 133; 1967 No. 126 | | |rs. 1975 No. 213 | | |am. 1976 Nos. 115 and 188; 1977 Nos. | | |77 and 248; 1978 No. 85 | | |rep. 1978 No. 193 | | |ad. 1982 No. 267 | | |am. 1983 No. 319; 1984 No. 286; 1986 | | |No. 325; Act No. 97, 1988; 1989 No. | | |67; 1994 No. 219 | | |rep. 2000 No. 72 | |R. 79 |ad. 1975 No. 213 | | |am. 1976 No. 115; 1978 No. 193; 1981 | | |No. 360; 1982 | | |No. 115; 1983 No. 319; 1984 No. 286; | | |Act No. 97, 1988 | | |rs. 1988 No. 382 | | |am. 1989 No. 67; 1994 No. 219; 1996 | | |No. 133; 1997 | | |No. 141 | | |rep. 2000 No. 72 | |R. 80 |ad. 1978 No. 193 | | |am. 1979 No. 239; 1981 No. 360; 1982 | | |No. 267; 1983 | | |No. 319; 1986 No. 325; Act No. 97, | | |1988; 1989 No. 115; 1993 No. 288; 1995| | |No. 194; 1996 No. 133; 1997 | | |Nos. 141 and 197 | | |rep. 2000 No. 72 | |R. 80A |ad. 1993 No. 288 | | |am. 1997 No. 141 | | |rep. 2000 No. 72 | |R. 81 |ad. Act No. 97, 1988 | | |am. 1994 No. 219 | | |rep. 2000 No. 72 | |R. 82 |ad. 1989 No. 67 | | |am. 1989 No. 115; 1993 No. 288; 1995 | | |No. 194; 1996 | | |No. 133; 1997 No. 141 | | |rep. 2000 No. 72 | |R. 82A |ad. 1991 No. 301 | | |rep. 2000 No. 72 | |R. 82B |ad. 1994 No. 219 | | |am. 1996 No. 124; 1997 No. 141 | | |rep. 2000 No. 72 | |R. 83 |ad. 1990 No. 126 | | |am. 1991 No. 301; 1995 No. 383 | | |rep. 2000 No. 72 | |R. 83A |ad. 1996 No. 320 | | |am. 1997 No. 141 | | |rep. 2000 No. 72 | |R. 83B |ad. 1998 No. 163 | | |rep. 2000 No. 72 | |R. 84 |ad. 1975 No. 213 | | |am. 1982 No. 267; 1984 No. 286; Act | | |No. 97, 1988 | | |rep. 2000 No. 72 | |R. 85 |ad. 1975 No. 213 | | |am. 1976 Nos. 115 and 188; 1977 No. | | |248; 1978 No. 193; 1981 No. 360; 1982 | | |No. 267; 1986 No. 325; 1988 | | |No. 382; Act No. 97, 1988; 1989 No. | | |67; 1994 No. 219; 1996 No. 320; 1998 | | |No. 163 | | |rep. 2000 No. 72 | |R. 86 |ad. 1976 No. 188 | | |rep. 1978 No. 193 | | |ad. 1983 No. 319 | | |am. 1986 No. 325; Act No. 97, 1988; | | |1996 No. 133; 1997 No. 141 | | |rep. 2000 No. 72 | |R. 86A |ad. 1997 No. 141 | | |rep. 2000 No. 72 | |R. 87 |ad. 1983 No. 319 | | |rs. 1996 No. 133; 1997 No. 141 | | |rep. 2000 No. 72 | |R. 88 |ad. 1990 No. 126 | | |rep. 2000 No. 72 | |R. 88A |ad. 1991 No. 301 | | |rep. 2000 No. 72 | |R. 89 |ad. 1975 No. 213 | | |am. 1976 Nos. 115 and 188; 1977 Nos. | | |77 and 107; 1978 Nos. 85 and 193; 1980| | |No. 137; 1981 Nos. 116 and 360; 1982 | | |No. 267; 1983 No. 319; Act No. 97, | | |1988; 1996 | | |No. 320 | | |rs. 1988 No. 382 | | |am. 1998 No. 163 | | |rep. 2000 No. 72 | |R. 90 |ad. 1975 No. 213 | | |am. 1976 Nos. 115 and 188; 1977 No. | | |77; 1978 No. 193; 1979 No. 239; 1983 | | |No. 319; 1988 No. 382; Act No. 97, | | |1988; 1990 No. 126; 1991 No. 301; 1997| | |No. 141 | | |rep. 2000 No. 72 | |R. 91 |ad. 1975 No. 213 | | |am. 1976 No. 188; 1978 No. 193 | | |rep. 2000 No. 72 | |R. 92 |ad. 1975 No. 213 | | |am. 1976 Nos. 115 and 188; 1977 No. | | |248 | | |rs. 1978 No. 193 | | |am. 1981 No. 360; 1982 No. 267; 1983 | | |No. 319; 1986 | | |No. 325; 1988 No. 382; 1990 No. 126; | | |1991 No. 301; 1994 No. 219; 1996 No. | | |320; 1998 No. 163 | | |rep. 2000 No. 72 | |R. 93 |ad. 1975 No. 213 | | |am. 1976 Nos. 115 and 188; 1978 No. | | |193; 1981 No. 360; 1982 No. 267; 1983 | | |No. 319; 1988 No. 382; Act No. 97, | | |1988; 1989 No. 67; 1990 No.126; 1991 | | |No. 301; 1994 No. 219; 1996 Nos. 133 | | |and 320; 1997 No. 141; 1998 | | |No. 163 | | |rep. 2000 No. 72 | |R. 94 |ad. 1975 No. 213 | | |am. 1976 No. 188; 1978 No. 193; 1983 | | |No. 319; 1990 | | |No. 126; 1991 No. 301 | | |rep. 2000 No. 72 | |R. 95 |ad. 1975 No. 213 | | |am. 1976 Nos. 115 and 188 | | |rs. 1978 No. 193 | | |am. 1982 No. 267; 1983 No. 319; 1984 | | |No. 286; 1988 | | |No. 382; 1990 No. 126; 1996 No. 320; | | |1998 No. 163 | | |rep. 2000 No. 72 | |R. 96 |ad. 1975 No. 213 | | |am. 1976 No. 188 | | |rs. 1978 No. 193; Act No. 97, 1988 | | |am. 1989 No. 141 | | |rep. 2000 No. 72 | |Heading to Subdiv.|rs. 1998 No. 14 | |3 |rep. 2007 No. 89 | |of Div. 2 of Part | | |7 | | |Subdiv. 3 of Div. |ad. 1984 No. 172 | |2 of |rep. 2007 No. 89 | |Part 7 | | |Heading to r. 97 |rs. 2000 No. 72 | | |rep. 2007 No. 89 | |R. 97 |ad. 1984 No. 172 | | |am. 1988 No. 208; Act No. 97, 1988; | | |1990 No. 126; 1991 No. 390; 1993 No. | | |202; 1996 No. 56; 1998 No. 14; 2000 | | |No. 72; 2006 No. 187 | | |rep. 2007 No. 89 | |R. 98 |ad. 1984 No. 172 | | |am. 1985 No. 278; 1986 No. 325; Act | | |No. 97, 1988; 1989 Nos. 115 and 141; | | |1990 Nos. 126 and 192; 1991 | | |No. 390; 1993 No. 202; 1996 Nos. 56 | | |and 133; 1997 | | |No. 141; 1998 No. 14 | | |rep. 2000 No. 72 | | |ad. 2002 No. 215 | | |rs. 2005 No. 326 | | |rep. 2007 No. 89 | |R. 98B |ad. 2005 No. 327 | | |am. 2006 No. 187 | | |rep. 2007 No. 89 | |R. 98C |ad. 2005 No. 327 | | |am. 2006 No. 187 | | |rep. 2007 No. 89 | |R. 98D |ad. 2005 No. 327 | | |am. 2006 No. 187 | | |rep. 2007 No. 89 | |R. 98A |ad. 2005 No. 326 | | |rep. 2007 No. 89 | |Subdiv. 3A of Div.|ad. 1998 No. 14 | |2 of |rep. 2007 No. 89 | |Part 7 | | |R. 99 |ad. 1984 No. 172 | | |am. 1984 No. 286; 1988 No. 208; Act | | |No. 97, 1988; 1989 No. 141; 1990 No. | | |126; 1991 No. 390; 1993 No. 202; 1995 | | |No. 139 | | |rs. 1998 No. 14 | | |am. 2002 No. 302 | | |rep. 2007 No. 89 | |R. 99A |ad. 1995 No. 139 | | |rs. 1998 No. 14 | | |am. 2002 No. 302 | | |rep. 2007 No. 89 | |R. 99B |ad. 1998 No. 14 | | |am. 2002 No. 302 | | |rep. 2007 No. 89 | |R. 99C |ad. 1998 No. 14 | | |am. 2002 No. 302 | | |rep. 2007 No. 89 | |R. 99D |ad. 1998 No. 14 | | |am. 2002 No. 302; 2006 No. 187 | | |rep. 2007 No. 89 | |R. 99E |ad. 1998 No. 14 | | |rep. 2007 No. 89 | |R. 99F |ad. 1998 No. 14 | | |rs. 2000 No. 72 | | |rep. 2007 No. 89 | |R. 99G |ad. 1998 No. 14 | | |rep. 2007 No. 89 | |R. 99H |ad. 1998 No. 14 | | |rs. 2002 No. 302 | | |rep. 2007 No. 89 | |R. 99I |ad. 1998 No. 14 | | |am. 2000 No. 72; 2002 No. 302 | | |rep. 2007 No. 89 | |Rr. 99J, 99K |ad. 1998 No. 14 | | |rep. 2000 No. 72 | |R. 99L |ad. 1998 No. 14 | | |rs. 2002 No. 302 | | |rep. 2007 No. 89 | |R. 99M |ad. 1998 No. 14 | | |rep. 2007 No. 89 | |R. 100 |ad. 1989 No. 141 | | |am. 1990 No. 151; 1991 No. 390 | | |rs. 1998 No. 14 | | |rep. 2000 No. 72 | |Subdiv. 3B of Div.|ad. 1998 No. 14 | |2 |rep. 2007 No. 89 | |of Part 7 | | |R. 100A |ad. 1998 No. 14 | | |rep. 2007 No. 89 | |R. 100B |ad. 1998 No. 14 | | |am. 2002 No. 302 | | |rep. 2007 No. 89 | |R. 100C |ad. 1998 No. 14 | | |am. 2002 No. 302 | | |rep. 2007 No. 89 | |R. 100D |ad. 1998 No. 14 | | |rep. 2007 No. 89 | |R. 100E |ad. 1998 No. 14 | | |rep. 2007 No. 89 | |R. 100F |ad. 1998 No. 14 | | |rep. 2002 No. 302 | |R. 100G |ad. 1998 No. 14 | | |rep. 2007 No. 89 | |R. 100H |ad. 1998 No. 14 | | |rep. 2007 No. 89 | |R. 100I |ad. 1998 No. 14 | | |rep. 2007 No. 89 | |R. 100J |ad. 1998 No. 14 | | |rep. 2007 No. 89 | |Heading to Subdiv.|rs. 1982 No. 280 | |4 |rep. 2000 No. 72 | |of Div. 2 of Part | | |7 | | |Subdiv. 4 of Div. |ad. 1982 No. 128 | |2 |rep. 2000 No. 72 | |of Part 7 | | |R. 101 |ad. 1982 No. 128 | | |am. 1982 No. 280; 1983 Nos. 87 and 213| | |rep. 2000 No. 72 | |R. 102 |ad. 1982 No. 280 | | |rep. 2000 No. 72 | |Rr. 103, 104 |ad. 1982 No. 128 | | |am. 1982 No. 280 | | |rep. 2000 No. 72 | |R. 105 |ad. 1982 No. 128 | | |am. 1982 No. 280; 1983 No. 213 | | |rep. 2000 No. 72 | |R. 106 |ad. 1982 No. 128 | | |rep. 2000 No. 72 | |R. 107 |ad. 1982 No. 128 | | |am. 1982 No. 280 | | |rep. 2000 No. 72 | |R. 108 |ad. 1982 No. 128 | | |rep. 2000 No. 72 | |R. 109 |ad. 1982 No. 128 | | |am. 1982 No. 280 | | |rep. 2000 No. 72 | |R. 110 |ad. 1982 No. 128 | | |am. 1982 No. 280; 1983 No. 213 | | |rep. 2000 No. 72 | |Rr. 111, 112 |ad. 1982 No. 280 | | |rep. 2000 No. 72 | |R. 113 |ad. 1982 No. 128 | | |rep. 2000 No. 72 | |Heading to Subdiv.|ad. 1945 No. 169 | |5 |rep. 2000 No. 72 | |of Div. 2 of Part | | |7 | | |Subdiv. 5 of Div. |rep. 2000 No. 72 | |2 | | |of Part 7 | | |R. 114 |ad. 1944 No. 90 | | |am. 1970 No. 43; 1988 No. 384 | | |rs. 1994 No. 462 | | |rep. 2000 No. 72 | |R. 115 |ad. 1944 No. 90 | | |am. 1970 No. 43; 1994 No. 462 | | |rep. 2000 No. 72 | |R. 116 |ad. 1944 No. 90 | | |am. 1960 No. 44; 1966 No. 156 | | |rep. 1994 No. 195 | |R. 117 |ad. 1944 No. 90 | | |am. 1970 No. 43 | | |rep. 1994 No. 195 | |R. 118 |ad. 1944 No. 90 | | |am. 1947 No. 173; 1970 No. 43; 1988 | | |No. 384; 1994 | | |No. 462; 1997 No. 141 | | |rep. 2000 No. 72 | |R. 119 |ad. 1944 No. 90 | | |am. 1947 No. 173; 1970 No. 43; 1988 | | |No. 384; 1990 | | |No. 192; 1994 Nos. 219 and 462; 1999 | | |Nos. 79 and 114 | | |rep. 2000 No. 72 | |R. 120 |ad. 1944 No. 90 | | |am. 1970 No. 43; 1988 No. 384; 1993 | | |No. 370; 1994 | | |No. 462 | | |rep. 2000 No. 72 | |R. 120A |ad. 1990 No. 390 | | |rep. 2000 No. 72 | |Heading to Subdiv.|ad. 1945 No. 169 | |6 |am. 1947 No. 173 | |of Div. 2 of Part | | |7 | | | |rep. 2000 No. 72 | |Subdiv. 6 of Div. |rep. 2000 No. 72 | |2 | | |of Part 7 | | |R. 121 |ad. 1944 No. 90 | | |am. 1947 No. 173; 1988 No. 384; 1994 | | |No. 462 | | |rep. 2000 No. 72 | |R. 122 |ad. 1944 No. 90 | | |rs. 1947 No. 173 | | |am. 1994 No. 462 | | |rep. 2000 No. 72 | |R. 123 |ad. 1944 No. 90 | | |rep. 2000 No. 72 | |Heading to Div. 3 |rs. 1987 No. 120 | | |rep. 2000 No. 72 | |of Part 7 | | |Div. 3 of Part 7 |ad. 1950 No. 101 | | |rep. 2000 No. 72 | |R. 124 |ad. 1950 No. 101 | | |rep. 1956 No. 96 | | |ad. 1987 No. 120 | | |rs. 1988 No. 381 | | |am. 1993 Nos. 91 and 370; 1994 No. 174| | |rep. 2000 No. 72 | |R. 124A |ad. 1994 No. 174 | | |rep. 2000 No. 72 | |Div. 4 of Part 7 |ad. 1983 No. 111 | | |rep. 2000 No. 72 | |R. 125 |ad.1983 No. 111 | | |rep. 2000 No. 72 | |R. 125A |ad. 1998 No. 348 | | |rep. 2000 No. 72 | |Heading to r. 126 |rs. 1998 No. 348 | | |rep. 2000 No. 72 | |R. 126 |ad. 1983 No. 111 | | |rep. 2000 No. 72 | |R. 126A |ad. 1998 No. 348 | | |rep. 2000 No. 72 | |R. 127 |ad. 1983 No. 111 | | |rep. 2000 No. 72 | |R. 128 |ad. 1983 No. 111 | | |am. 1985 No. 274; 1988 No. 384; Act | | |No. 97, 1988; 1989 No. 115; 1990 No. | | |192 | | |rep. 1993 No. 15 | | |ad. 1993 No. 91 | | |rep. 2000 No. 72 | |R. 129 |ad. 1983 No. 111 | | |rs. 1993 No. 15 | | |rep. 2000 No. 72 | |R. 130 |ad. 1983 No. 111 | | |am. 1993 No. 15 | | |rep. 1994 No. 195 | |R. 131 |ad. 1983 No. 111 | | |rs. 1993 No. 15 | | |rep. 2000 No. 72 | |R. 132 |ad. 1983 No. 111 | | |am. 1993 No. 15; 1994 No. 462 | | |rep. 2000 No. 72 | |Div. 5 of Part 7 |ad. Act No. 97, 1988 | | |rep. 2000 No. 72 | |R. 133 |ad. Act No. 97, 1988 | | |rep. 2000 No. 72 | |R. 134 |ad. Act No. 97, 1988 | | |am. 1989 No. 115; 1990 No. 192 | | |rep. 2000 No. 72 | |Heading to Div. 6 |rs. 1968 No. 1 | |of Part 7 | | | |rep. 2000 No. 72 | |Div. 6 of Part 7 |ad. 1960 No. 44 | | |rep. 2000 No. 72 | |R. 135 |ad. 1960 No. 44 | | |am. 1968 No. 1; 1969 No. 68; 1973 No. | | |266; 1976 No. 212; Act No. 49, 1986; | | |1991 No. 391 | | |rep. 2000 No. 72 | |R. 136 |ad. 1960 No. 44 | | |am. 1968 No. 1; 1972 No. 48; 1980 No. | | |149; 1988 No. 384; 1991 No. 391 | | |rep. 2000 No. 72 | |R. 137 |ad. 1968 No. 1 | | |am. 1988 No. 384; 1989 No. 123 | | |rep. 2000 No. 72 | |R. 137A |ad. 1993 No. 47 | | |am. 1997 No. 338 | | |rep. 2000 No. 72 | |R. 138 |ad. 1960 No. 44 | | |rs. 1968 No. 1 | | |am. 1988 No. 384 | | |rep. 2000 No. 72 | |R. 139 |ad. 1960 No. 44 | | |rs. 1968 No. 1 | | |rep. 2000 No. 72 | |R. 140 |ad. 1960 No. 44 | | |am. 1966 No. 156; 1988 No. 384 | | |rep. 1994 No. 195 | |R. 141 |ad. 1960 No. 44 | | |rs. 1968 No. 1 | | |am. 1970 No. 43; 1988 No. 384 | | |rs. 1994 No. 462 | | |rep. 2000 No. 72 | |Div. 7 of Part 7 |ad. 1980 No. 86 | | |rep. 2000 No. 72 | |Rr. 142, 143 |ad. 1980 No. 86 | | |rep. 2000 No. 72 | |R. 144 |ad. 1980 No. 86 | | |rep. 1994 No. 195 | |R. 145 |ad. 1980 No. 86 | | |rs. 1994 No. 462 | | |rep. 2000 No. 72 | |Div. 8 of Part 7 |ad. 1989 No. 80 | | |rep. 2006 No. 216 | |R. 146 |ad. 1989 No. 80 | | |am. Act No. 30, 1995 | | |rep. 2006 No. 216 | |Heading to r. 147 |am. 1998 No. 129 | | |rep. 2006 No. 216 | |R. 147 |ad. 1989 No. 80 | | |am. Act No. 30, 1995 | | |rep. 2006 No. 216 | |Note to r. 147 |ad. 1998 No. 129 | | |rep. 2006 No. 216 | |Div. 9 of Part 7 |ad. 1993 No. 370 | | |rep. 1994 No. 460 | |R. 147A |ad. 1993 No. 370 | | |rep. 1994 No. 460 | |Div. 9 of Part 7 |ad. 1994 No. 399 | | |rep. 2000 No. 72 | |Rr. 147A-147C |ad. 1994 No. 399 | | |rep. 2000 No. 72 | |Div. 10 of Part 7 |ad. 1994 No. 399 | | |rep. 2000 No. 72 | |Rr. 147D, 147E |ad. 1994 No. 399 | | |rep. 2000 No. 72 | |Div. 11 of Part 7 |ad. 1994 No. 399 | | |rep. 2000 No. 72 | |R. 147F |ad. 1994 No. 399 | | |rep. 2000 No. 72 | |Div. 11A of Part 7|ad. 1995 No. 316 | | |rep. 2000 No. 72 | |Rr. 147FA, 147FB |ad. 1995 No. 316 | | |rep. 2000 No. 72 | |Div. 11B of Part 7|ad. 1996 No. 346 | | |rep. 2000 No. 72 | |Rr. 147FC-147FE |ad. 1996 No. 346 | | |rep. 2000 No. 72 | |Division 12 | | |Heading to Div. 12|rs. 2006 No. 216 | |Div. 12 of Part 7 |ad. 1994 No. 460 | |R. 147G |ad. 1994 No. 460 | |Part 8 | | |Heading to Part 8 |rs. 1997 No. 148 | |Part 8 |ad. 1990 No. 192 | |Division 1 | | |Heading to Div. 1 |ad. 1996 No. 150 | |of Part 8 | | |R. 148 |ad. 1990 No. 192 | | |am. 1990 No. 468; 1991 No. 158 | | |rs. 1992 No. 216 | | |am. 1993 No. 91; 1994 No. 127; 1995 | | |Nos. 382 and 447; 1996 No. 150; 1997 | | |No. 148 | |R. 149 |ad. 1990 No. 192 | | |rs. 1997 No. 148 | |R. 150 |ad. 1990 No. 192 | | |rep. 1997 No. 148 | |Division 1A | | |Div. 1A of Part 8 |ad. 1997 No. 148 | |R. 150AA |ad. 1997 No. 148 | | |am. Act No. 60, 1999; 2002 No. 45; | | |2006 No. 167 | |Heading to r. |rs. 2009 No. 156 | |150AB | | |R. 150AB |ad. 1997 No. 148 | | |am. Act No. 60, 1999; 2001 Nos. 81 and| | |107; 2002 No. 45; 2005 Nos. 161 and | | |195; 2006 No. 167 | |R. 150AC |ad. 1997 No. 148 | | |rep. 2002 No. 45 | |R. 150AD |ad. 1997 No. 148 | | |am. 2009 No. 156 | |R. 150AE |ad. 1997 No. 148 | | |am. 2001 No. 107; 2002 No. 45 | |R. 150AF |ad. 1997 No. 148 | | |am. 2002 No. 45 | |Division 2 | | |Heading to Div. 2 |ad. 1996 No. 150 | |of Part 8 | | |R. 150A |ad. 1996 No. 150 | | |am. 1997 No. 148 | |Heading to r. 151 |rs. 2001 No. 107 | |R. 151 |ad. 1990 No. 192 | | |am. 1992 No. 216; 1993 No. 91; 1994 | | |No. 127; 1997 | | |No. 197; Act No. 60, 1999; 2001 Nos. | | |81 and 107; 2009 No. 156 | |Division 3 | | |Heading to Div. 3 |ad. 1996 No. 150 | |of Part 8 | | |R. 152 |ad. 1990 No. 192 | | |am. 1991 No. 158; 1992 No. 216; 1993 | | |No. 91; 1995 | | |Nos. 382 and 447; 1996 No. 150 | | |rs. 1996 No. 345 | | |am. 1997 No. 148; 2000 No. 90; 2003 | | |No. 262; 2005 | | |No. 161 | | |rs. 2006 No. 167 | |Part 8A | | |Part 8A |ad. 1991 No. 20 | |Division 1 | | |Heading to Div. 1 |ad. 2004 No. 115 | |of | | |Part 8A | | |R. 152A |ad. 1991 No. 20 | | |am. 1997 No. 368; 2004 Nos. 115 and | | |248 | |Division 2 | | |Heading to Div. 2 |ad. 2004 No. 115 | |of | | |Part 8A | | |R. 152B |ad. 1991 No. 20 | | |am. 1997 No. 368 | | |rs. 2004 No. 115 | |R. 152C |ad. 1991 No. 20 | | |am. 1992 No. 38; 1994 No. 412; 1997 | | |No. 368 | | |rs. 2004 Nos. 115 and 248 | |R. 152D |ad. 1991 No. 20 | | |am. 1997 No. 368 | | |rs. 2004 No. 115 | |R. 152E |ad. 1991 No. 20 | | |am. 1997 No. 368 | | |rs. 2004 No. 115 | |R. 152F |ad. 1991 No. 20 | | |am. 1997 No. 368 | | |rep. 2004 No. 115 | |R. 152G |ad. 1991 No. 20 | | |rep. 2004 No. 115 | |R. 152H |ad. 1991 No. 20 | | |am. 1997 No. 368 | | |rep. 2004 No. 115 | |R. 152HA |ad. 1992 No. 38 | | |am. 1997 No. 368 | |Renumbered r. 152F|2004 No. 115 | |Heading to r. 152I|am. 1997 No. 368 | |R. 152I |ad. 1991 No. 20 | | |am. 1997 No. 368 | | |rep. 2004 No. 115 | |R. 152J |ad. 1991 No. 20 | | |rs. 1997 No. 368 | | |rep. 2004 No. 115 | |R. 152K |ad. 1991 No. 20 | |Renumbered r. 152G|2004 No. 115 | |Division 3 | | |Heading to Div. 3 |ad. 2004 No. 115 | |of | | |Part 8A | | |R. 152L |ad. 1993 No. 216 | | |am. 1997 Nos. 176 and 197; 2001 No. | | |163 | |Renumbered r. 152H|2004 No. 115 | |R. 152M |ad. 1993 No. 216 | | |rep. 1997 No. 368 | |R. 152N |ad. 1993 No. 275 | |Renumbered r. 152I|2004 No. 115 | |R. 152P |ad. 1993 No. 275 | |Renumbered r. 152J|2004 No. 115 | |Part 9 | | |Part 9 |ad. 1943 No. 127 | |R. 153 |ad. 1941 No. 327 | | |rep. 1942 No. 339 | | |ad. 1943 No. 127 | | |am. 1956 No. 96; 2005 No. 117 | |R. 154 |ad. 1941 No. 327 | | |rep. 1942 No. 339 | | |ad. 1943 No. 127 | | |am. 1972 No. 48; 1988 No. 384; 2005 | | |No. 117 | |R. 155 |ad. 1943 No. 127 | | |am. 1972 No. 48; 1988 No. 384 | | |rs. 2005 No. 117 | |R. 156 |ad. 1988 No. 262 | | |am. 1989 No. 250 | | |rs. 2005 No. 117 | |R. 157 |ad. 1943 No. 127 | | |am. 1988 No. 262 | | |rep. 2005 No. 117 | |R. 158 |ad. 1943 No. 127 | | |rs. 1988 No. 262; 2005 No. 117 | |R. 158A |ad. 1997 No. 416 | |R. 159 |ad. 1943 No. 127 | | |am. 1988 No. 262; 2005 No. 117 | |R. 160 |ad. 1943 No. 127 | | |am. 1988 No. 262; 2005 No. 117 | |R. 161 |ad. 1943 No. 127 | | |am. 1947 No. 77 | | |rs. 1988 No. 262 | | |am. 2005 No. 117 | |R. 162 |ad. 1943 No. 127 | | |rep. 2005 No. 117 | |R. 163 |ad. 1947 No. 77 | | |am. 1967 No. 126; 1984 No. 408; 1989 | | |No. 123; 2002 | | |No. 302; 2005 No. 117 | |R. 164 |ad. 1943 No. 127 | | |am. 1988 No. 262; 2002 No. 302; 2005 | | |No. 117 | |R. 165 |ad. 1943 No. 127 | | |am. 1944 No. 90; 1990 No. 192; 2005 | | |No. 117 | |R. 166 |ad. 1943 No. 127 | | |am. 1947 No. 77 | | |rs. 1988 No. 262 | | |am. 2005 No. 117 | |R. 167 |ad. 1943 No. 127 | | |rs. 1988 No. 262 | | |am. 2005 No. 117 | |R. 168 |ad. 1943 No. 127 | | |am. 1945 No. 85; 1972 No. 48; 1984 No.| | |416; 1988 | | |No. 262; 1989 No. 123; 1990 No. 192; | | |2002 No. 302; 2005 No. 117 | |R. 169 |ad. 1947 No. 77 | | |am. 1989 No. 123; 2005 No. 117 | |Heading to Part 9A|ad. 2005 No. 33 | | |rep. 2007 No. 89 | |R. 170 |am. 1988 No. 384; 1991 No. 20; 1997 | | |No. 176 | | |rep. 2001 No. 289 | | |ad. 2005 No. 33 | | |rs. 2005 No. 33 | | |rep. 2007 No. 89 | |R. 170A |ad. 2006 No. 366 | | |rep. 2007 No. 89 | |Part 10 | | |R. 171 |am. 1997 No. 176 | |R. 172 |am. 1972 No. 48 | | |rs. 1984 No. 416 | | |am. 1989 No. 123; 1997 No. 176 | |R. 174 |am. 1967 No. 126 | | |rs. 1972 No. 48; 1984 No. 416 | | |am. 1988 No. 384; 1990 No. 192 | |R. 175 |ad. 1979 No. 126 | |R. 176 |am. 1967 No. 126 | | |rs. 1984 No. 408 | | |am. Act No. 97, 1988 | | |rep. 2002 No. 302 | |R. 177 |ad. 1997 No. 191 | | |rs. 2002 No. 111 | | |rep. 2007 No. 89 | |R. 178 |ad. 2002 No. 101 | | |rep. 2007 No. 89 | |Schedule 1 | | |Heading to |ad. 1990 No. 192 | |Schedule | | |Schedule 1 |am. 1943 No. 127; 1944 No. 124; 1951 | | |No. 157; 1958 | | |No. 27; 1965 No. 187; 1967 No. 126; | | |1984 Nos. 286, 408 and 416; 1990 No. | | |152 | |Form 1 |1936 No. 94 | | |am. 1984 No. 416 | |Form 2 |1936 No. 94 | | |am. 1984 No. 416 | |Form 3 |1936 No. 94 | | |rep. 2006 No. 216 | |Form 4 |1936 No. 94 | | |rs. 1984 No. 408 | | |rep. 2006 No. 216 | |Schedule 2 | | |Heading to |ad. 1990 No. 192 | |Schedule 2 | | | |rep. 2006 No. 216 | |Schedule 2 |am. 1967 No. 126 | | |rep. 2006 No. 216 | |Schedule 2A |ad. 1994 No. 461 | | |rep. 2007 No. 89 | |Schedule 2B |ad. 1994 No. 461 | | |am. 2002 No. 215 | | |rep. 2007 No. 89 | |Schedule 3 | | |Heading to |ad. 1990 No. 192 | |Schedule 3 | | | |rep. 2006 No. 216 | |Schedule 3 |ad. 1941 No. 327 | | |rs. 1942 No. 339; 1943 No. 80; 1945 | | |Nos. 85 and 192; 1946 No. 135; 1947 | | |Nos. 77 and 173; 1948 No. 115; 1949 | | |No. 25; 1950 No. 101; 1951 No. 136; | | |1952 No. 89; 1953 No. 88; 1954 No. 99 | | |am. 1958 No. 27 | | |rs. 1959 No. 81; 1960 No. 74; 1962 | | |Nos. 15 and 44 | | |am. 1963 No. 92 | | |rs. 1964 No. 121; 1965 No. 133; 1967 | | |No. 126; 1970 No. 126; 1971 No. 120; | | |1972 Nos. 50 and 137; 1974 Nos. 193 | | |and 226; 1975 Nos. 101 and 213; 1976 | | |No. 115 | | |am. 1976 No. 188 | | |rs. 1977 Nos. 77 and 248; 1978 Nos. 85| | |and 193; 1979 No. 239; 1980 No. 137; | | |1981 No. 116; 1982 No. 267; 1983 No. | | |319; 1984 No. 286; 1985 No. 274; 1986 | | |No. 325; 1987 No. 92 | | |am. 1988 No. 383 | | |rs. 1989 No. 115 | | |am. 1989 No. 115 (as am. by 1989 No. | | |358) | | |rs. 1989 No. 358; 1990 No. 398 | | |am. 1993 No. 91 | | |rs. 1993 No. 288 | | |am. 1995 No. 194 | | |rs. 1996 No. 133 | | |am. 1997 No. 141; 1998 No. 129 | | |rep. 2006 No. 216 | |Schedule 4 | | |Schedule 4 |ad. 1982 No. 128 | | |rep. 2006 No. 216 | |Schedule 5 | | |Heading to |ad. 1990 No. 192 | |Schedule 5 | | |Schedule 5 |ad. 1984 No. 416 | |Schedule 6 | | |Schedule 6 |ad. 1989 No. 80 | | |am. 1989 No. 124; 1990 No. 192; 1991 | | |No. 121; 1992 No. 129; 1993 No. 65; | | |1994 No. 96; 1995 No. 58; 1996 No. 38;| | |1997 No. 68 | | |rep. 2006 No. 216 | |Schedule 9 | | |Schedule 9 |ad. 1991 No. 20 | | |am. 1997 No. 368 | | |rs. 1997 No. 368; 2004 No. 115 | |Schedule 10 | | |Heading to |rs. 2004 Nos. 115 and 248 | |Schedule 10 | | |Schedule 10 |ad. 1991 No. 20 | | |rs. 1997 No. 368 | | |am. 2001 No. 100; 2003 No. 372; 2004 | | |No. 248 | |Schedule 11 | | |Schedule 11 |ad. 1993 No. 216 | | |rep. 1997 No. 368 | |Schedule 12 | | |Heading to |rs. 2004 No. 115 | |Schedule 12 | | |Schedule 12 |ad. 1993 No. 275 | | |am. 1997 No. 368; 2003 No. 215; 2005 | | |Nos. 32 and 181; | | |2007 No. 327 | |Schedule 13 | | |Heading to |rs. 2004 No. 115 | |Schedule 13 | | |Schedule 13 |ad. 1993 No. 275 | |Schedule 14 |ad. 1997 No. 191 | | |am. 2002 No. 111 | | |rep. 2007 No. 89 | Repeal Table Certain provisions of the Income Tax Regulations 1936, as amended, were repealed either prior to renumbering by the Income Tax Regulations (Amendment) (1990 No. 192) or by that Regulation. The amendment history of the repealed provisions appears in the Table below. |ad. = added or inserted am. = amended rep. = | |repealed rs. = repealed and substituted | |Provision affected|How affected | |R. 2 |am. 1940 No. 289; 1941 No. 327; 1942 | | |No. 339; 1943 No. 127; 1944 No. 90; | | |1945 No. 169; 1949 No. 25; 1950 Nos. | | |63 and 101 | | |rs. 1956 No. 96 | | |am. 1960 No. 44; 1965 No. 187; 1966 | | |No. 156; 1968 No. 1; 1970 No. 168; | | |1972 No. 48 | | |rep. 1974 No. 267 | |R. 4AD |ad. 1952 No. 90 | | |am. 1956 No. 34 | | |rep. 1956 No. 96 | |R. 4AB |ad. 1947 No. 77 | | |rs. 1949 No. 25 | | |am. 1950 Nos. 63 and 101 | | |rs. 1957 No. 39 | | |am. 1957 No. 74; 1960 No. 44; 1962 No.| | |112; 1963 No. 53; 1966 No. 156; 1972 | | |No. 48 | | |rep. 1988 No. 196 | |R. 4AD |ad. 1965 No. 187 | | |am. 1967 Nos. 112 and 126 | | |rep. 1989 No. 123 | |R. 4A |ad. 1942 No. 553 | | |am. 1945 No. 12 | | |rs. 1954 No. 11; 1955 No. 23; 1959 No.| | |25; 1972 No. 48; 1975 No. 89 | | |rep. 1984 No. 172 | |R. 4B |ad. 1953 No. 55 | | |am. 1967 No. 126 | | |rep. 1988 No. 384 | |R. 6A |ad. 1939 No. 6 | | |rep. 1939 No. 42 | |R. 7B |ad. 1943 No. 80 | | |am. 1943 No. 151 | | |rep. 1956 No. 96 | |R. 8A |ad. 1960 No. 44 | | |rep. 1968 No. 1 | | |ad. 1977 No. 107 | | |am. 1978 No. 85 | | |rep. 1983 No. 319 | |R. 11B |ad. 1960 No. 44 | | |rep. 1968 No. 1 | |R. 22 |am. 1960 No. 44 | | |rs. 1970 No. 43 | | |rep. 1983 No. 79 | |R. 26A |ad. 1963 No. 53 | | |rep. 1988 No. 384 | |R. 33 |am. 1943 No. 127; 1945 No. 169; 1988 | | |No. 384 | | |rep. 1990 No. 152 | |Heading to Part |rep. 1944 No. 90 | |VIA | | |Subdiv. A of Div. |rep. 1975 No. 213 | |2 of | | |Part VI (Rr. 54AA,| | |54AB, 54A-54D, | | |54DA) | | |R. 54AA |ad. 1950 No. 101 | | |am. 1958 No. 27; 1964 No. 74; 1974 No.| | |193 | | |rep. 1975 No. 213 | |R. 54AB |ad. 1974 No. 267 | | |rep. 1975 No. 213 | |R. 54DAE |ad. 1975 No. 213 | | |am. 1976 No. 115; 1977 No. 77; 1978 | | |Nos. 85 and 193; 1980 No. 137; 1981 | | |No. 116; 1982 No. 267 | | |rep. 1988 No. 382 | |R. 54DAEA |ad. 1976 No. 115 | | |am. 1977 No. 77; 1978 Nos. 85 and 193;| | |1980 No. 137; 1981 Nos. 116 and 360 | | |rep. 1988 No. 382 | |R. 54DAF |ad. 1975 No. 213 | | |rep. 1988 No. 382 | |Subdiv. AA of Div.|ad. 1974 No. 267 | |2 of |rep. 1978 No. 193 | |Part VI (Rr. | | |54DB-54DJ) | | |R. 54DI |ad. 1974 No. 267 | | |rep. 1978 No. 193 | |R. 54E |ad. 1941 No. 120 | | |am. 1942 No. 339 | | |rep. 1944 No. 90 | |Heading to Div. 3 |rep. 1945 No. 169 | |of Part VI | | |R. 54L |ad. 1944 No. 90 | | |rep. 1947 No. 173 | |R. 54M |ad. 1944 No. 90 | | |am. 1945 No. 85 | | |rep. 1947 No. 173 | |Heading to Div. 4 |rep. 1945 No. 169 | |of Part VI | | |Rr. 54P, 54Q |ad. 1944 No. 90 | | |am. 1945 No. 169 | | |rep. 1947 No. 173 | |R. 54R |ad. 1944 No. 90 | | |rep. 1947 No. 173 | |R. 54S |ad. 1944 No. 90 | | |am. 1945 No. 169 | | |rep. 1947 No. 173 | |Rr. 54T-54V |ad. 1944 No. 90 | | |rep. 1947 No. 173 | |R. 54W |ad. 1944 No. 90 | | |am. 1945 No. 85 | | |rep. 1947 No. 173 | |Rr. 54AA-54AF |ad. 1944 No. 90 | | |rep. 1947 No. 173 | |Div. 3 of Part VI |rep. 1950 No. 101 | | | | |(Rr. 54AG-54AL) | | |R. 54AG |ad. 1945 No. 169 | | |rep. 1950 No. 101 | |R. 54AH |ad. 1946 No. 135 | | |rep. 1950 No. 101 | |R. 54AJ |ad. 1947 No. 77 | | |rep. 1950 No. 101 | |R. 54AK |ad. 1948 No. 162 | | |rep. 1950 No. 101 | |R. 54AL |ad. 1949 No. 50 | | |rep. 1950 No. 101 | |R. 54ZB |ad. 1951 No. 157 | | |rep. 1956 No. 96 | |R. 54ZC |ad. 1952 No. 102 | | |rep. 1956 No. 96 | |R. 54ZD |ad. 1953 No. 88 | | |rep. 1956 No. 96 | |R. 54ZE |ad. 1954 No. 112 | | |rs. 1965 No. 187; 1970 No. 168; 1971 | | |No. 148 | | |am. 1972 No. 50 | | |rep. 1988 No. 384 | |R. 54ZEA |ad. 1966 No. 156 | | |rep. 1970 No. 168 | |Part VII |rep. 1984 No. 408 | |(Rr. 55-58) | | |R. 55 |am. 1972 No. 48 | | |rep. 1984 No. 408 | |Rr. 56-58 |rep. 1984 No. 408 | |Part VIIA |ad. 1941 No. 327 | |(rr. 58A, 58B) |rep. 1942 No. 339 | |Rr. 58A, 58B |ad. 1941 No. 327 | | |rep. 1942 No. 339 | |R. 58D |ad. 1943 No. 127 | | |rep. 1988 No. 262 | |R. 58FA |ad. 1947 No. 77 | | |rep. 1988 No. 262 | |R. 58PA |ad. 1947 No. 77 | | |am. 1949 No. 25 | | |rep. 1988 No. 262 | |R. 61 |rep. 1989 No. 123 | |R. 66 |ad. 1943 No. 127 | | |rs. 1950 No. 101 | | |am. 1955 No. 23; 1967 No. 126; 1975 | | |No. 213 | | |rep. 1989 No. 123 | |Heading to The |rep. 1990 No. 192 | |First | | |Schedule | | |Form 3 |1936 No. 94 | | |rep. 1984 No. 286 | |Form 4 |1936 No. 94 | | |rs. 1951 No. 157 | | |am. 1965 No. 187; 1967 No. 126 | | |rep. 1984 No. 286 | |Form 5 |1936 No. 94 | | |rep. 1951 No. 157 | |Form 6 |1936 No. 94 | | |rep. 1958 No. 27 | |Form 7 |1936 No. 94 | | |am. 1943 No. 127; 1944 No. 124 | | |rep. 1990 No. 152 | |Form 10 |1936 No. 94 | | |rs. 1951 No. 157 | | |am. 1965 No. 187 | | |rep. 1984 No. 408 | |Form 11 |1936 No. 94 | | |rep. 1984 No. 408 | |Heading to The |rep. 1990 No. 192 | |Second | | |Schedule | | |Heading to The |rep. 1990 No. 192 | |Third | | |Schedule | | |The Fourth |ad. 1941 No. 327 | |Schedule | | | |rep. 1942 No. 339 | |Fourth Schedule |ad. 1965 No. 187 | | |rep. 1967 No. 126 | | |ad. 1974 No. 267 | | |rep. 1978 No. 193 | |The Fifth Schedule|ad. 1966 No. 156 | | |rs. 1972 No. 48 | | |rep. 1975 No. 89 | |Sixth Schedule |ad. 1967 No. 112 | | |rep. 1989 No. 123 | |Heading to Seventh|rep. 1990 No. 192 | | | | |Schedule | | Note 2 Income Tax Amendment Regulations 2009 (No. 1) (2009 No. 30) The following amendments commence on 1 October 2010: Schedule 1 [1] Subregulation 56 (1) substitute (1) A person who at any time during a financial year is an investment body that accepted any investments mentioned in section 202D of the Act must give to the Commissioner a written report relating to those investments in the following form: (a) for a report in respect of a financial year beginning on or before 1 July 2008 - a form approved by the Commissioner; (b) for a report in respect of a financial year beginning on or after 1 July 2009 - the approved form. Note For the meaning of approved form, see subsection 6 (1) of the Act and section 388-50 of Schedule 1 to the Taxation Administration Act 1953. As at 1 July 2009 the amendments are not incorporated in this compilation. Table A Application, saving or transitional provisions Statutory Rules 1996 No. 346 4 Transitional 4.1 For the purposes of subsection 220AF (2) of the Act, the specified percentage is 0% if the reportable payment is a payment to which regulation 147FD of the Income Tax Regulations, as amended by these Regulations, applies and is made in the period from 1 March 1997 to 30 June 1997 inclusive. Statutory Rules 1997 No. 148 2 Application 2.1 The amendments made by these Regulations apply in relation to a year of income ending after 30 June 1996. Statutory Rules 1997 No. 191 2 Application 2.1 The Income Tax Regulations as amended by these Regulations apply to an assessment to which section 104 of the Taxation Laws Amendment (No. 2) Act 1994 applies. Statutory Rules 1997 No. 368 Division 4.2 Transitional 10 Phased application of Division 4.1 10.1 The amendments made by Division 4.1 apply to matters dealt with by the Act from the time when amendments made by Schedule 1 of the Taxation Laws Amendment (Foreign Income Measures) Act 1997 apply to those matters. Statutory Rules 1998 No. 313 4 Application The amendments made by Schedule 1 apply to: (a) an annuity that arises under a contract under which the payment of the purchase price was completed on or after 20 September 1998; or (b) a pension to which the primary beneficiary became entitled, on or after 20 September 1998, under rules that provide that the commencement day is the day when the primary beneficiary became entitled to the benefit. Statutory Rules 1999 No. 114 4 Application The amendments made by these regulations apply to group certificates issued for a period beginning on or after 1 July 1999. Statutory Rules 2000 No. 72 4 Transitional (1) The amendments of the Income Tax Regulations 1936 made by items [12] to [22], [24] to [27], [29] and [30] of Schedule 1 do not apply in relation to a payment made before 1 July 2000. (2) Despite the amendments of the Income Tax Regulations 1936 made by item [12] of Schedule 1, a declaration mentioned in regulation 85, 86, 86A, 88 or 88A of those Regulations (as in force immediately before 1 July 2000) that had effect at that time continues to have effect as if it were a declaration given under subsection 15-50 (1) of Schedule 1 to the Taxation Administration Act 1953 on 1 July 2000. Statutory Rules 2000 No. 90 4 Application The amendments made by these Regulations apply in relation to a year of income ending after 30 June 2000. Statutory Rules 2003 No. 262 4 Application The amendments made by these Regulations apply in relation to a year of income ending after 30 June 2003. Statutory Rules 2004 No. 115 4 Transitional The amendments made by Schedules 1 and 2 apply in relation to: (a) accounting periods; and (b) statutory accounting periods; and (c) years of income; commencing on or after 1 July 2004. Select Legislative Instrument 2005 No. 161 4 Transitional The amendments made by Schedule 1 apply in relation to assessments of income for the income year 2005-2006 and later income years. Select Legislative Instrument 2005 No. 195 4 Transitional The amendment made by Schedule 1 applies in relation to assessments of income for the income year 2005-2006 and later income years. Select Legislative Instrument 2007 No. 89 3 Amendment of Income Tax Regulations 1936 (1) Schedule 1 amends the Income Tax Regulations 1936. (2) The amendments made by Schedule 1 apply in relation to an income year that starts on or after 1 July 2007. Select Legislative Instrument 2007 No. 176 4 Transitional The amendment made by Schedule 1 applies in relation to assessments for the 2007-2008 income year and later income years. Select Legislative Instrument 2008 No. 141 4 Application These Regulations apply to amounts withheld from fund payments made in relation to the first income year starting on or after the first 1 July after the commencement of these Regulations, and later income years. Renumbering Table This Table shows new part and regulation numbers of the Income Tax Regulations 1936 after renumbering by the Income Tax Regulations (Amendment) (1990 No. 192). Note This Table does not form part of the Income Tax Regulations 1936 and is printed for convenience of reference only. |Old |New | |number |number | |Part I |Part 1 | |Regulation |Regulatio| | |n | |1 |1 | |3 |2 | |Part II |Part 2 | |Regulation |Regulatio| | |n | |4 |3 | |Part III |Part 3 | |Regulation |Regulatio| | |n | |4AA |4 | |4AAA |5 | |4AC |6 | |4ACA |7 | |4ADA |8 | |4AE |9 | |5 |10 | |6 |11 | |7 |12 | |7A |13 | |8 |14 | |Part IV |Part 4 | |Regulation |Regulatio| | |n | |9 |15 | |10 |16 | |11 |17 | |11A |18 | |12 |19 | |13 |20 | |14 |21 | |Regulation |Regulatio| | |n | |15 |22 | |16 |23 | |17 |24 | |18 |25 | |19 |26 | |20 |27 | |21 |28 | |22A |29 | |22B |30 | |22C |31 | |23 |32 | |24 |33 | |25 |34 | |26 |35 | |27 |36 | |28 |37 | |29 |38 | |30 |39 | |31 |40 | |32 |41 | |33A |42 | |Part V |Part 5 | |Regulation |Regulatio| | |n | |34A |43 | |34 |44 | |35 |45 | |36 |46 | |37 |47 | |Regulation |Regulatio| | |n | |38 |48 | |39 |49 | |40 |50 | |41 |51 | |42 |52 | |43 |53 | |Part VA |Part 6 | |Regulation |Regulatio| | |n | |43A |54 | |43B |55 | |43C |56 | |43D |57 | |Part VI |Part 7 | |Division 1 |Division | | |1 | |Regulation |Regulatio| | |n | |44 |58 | |45 |59 | |46 |60 | |47 |61 | |48 |62 | |49 |63 | |50 |64 | |51 |65 | |52 |66 | |53 |67 | |54 |68 | |Division 2 |Division | | |2 | |Subdivision |Subdivisi| |AAAA |on 1 | |Regulation |Regulatio| | |n | |54AA |69 | |Subdivision A|Subdivisi| | |on 2 | |Regulation |Regulatio| | |n | |54A |70 | |54AB |71 | |54B |72 | |54BA |73 | |54C |74 | |Regulation |Regulatio| | |n | |54CA |75 | |54CB |76 | |54D |77 | |54DA |78 | |54DAA |79 | |54DAAA |80 | |54DAAB |81 | |54DAAC |82 | |54DAAD |83 | |54DAB |84 | |54DAC |85 | |54DACA |86 | |54DACB |87 | |54DACC |88 | |54DAD |89 | |54DAG |90 | |54DAH |91 | |54DAJ |92 | |54DAK |93 | |54DAL |94 | |54DAM |95 | |54DAN |96 | |Subdivision |Subdivisi| |AAA |on 3 | |Regulation |Regulatio| | |n | |54DAO |97 | |54DAP |98 | |54DAQ |99 | |54DAR |100 | |Subdivision |Subdivisi| |AA |on 4 | |Regulation |Regulatio| | |n | |54DB |101 | |54DBA |102 | |54DC |103 | |54DD |104 | |54DE |105 | |54DF |106 | |54DG |107 | |Regulation |Regulatio| | |n | |54DH |108 | |54DJ |109 | |54DK |110 | |54DKA |111 | |54DKB |112 | |54DL |113 | |Subdivision B|Subdivisi| | |on 5 | |Regulation |Regulatio| | |n | |54E |114 | |54F |115 | |54G |116 | |54H |117 | |54J |118 | |54K |119 | |54N |120 | |Subdivision C|Subdivisi| | |on 6 | |Regulation |Regulatio| | |n | |54X |121 | |54Y |122 | |54Z |123 | |Division 3 |Division | | |3 | |Regulation |Regulatio| | |n | |54ZA |124 | |Division 3A |Division | | |4 | |Regulation |Regulatio| | |n | |54ZEA |125 | |54ZEB |126 | |54ZEC |127 | |54ZED |128 | |54ZEF |129 | |54ZEG |130 | |54ZEH |131 | |54ZEJ |132 | |Division 3B |Division | | |5 | |Regulation |Regulatio| | |n | |54ZEK |133 | |54ZEL |134 | |Division 4 |Division | | |6 | |Regulation |Regulatio| | |n | |54ZF |135 | |54ZG |136 | |54ZGA |137 | |54ZH |138 | |54ZI |139 | |54ZJ |140 | |54ZK |141 | |Division 5 |Division | | |7 | |Regulation |Regulatio| | |n | |54ZL |142 | |54ZM |143 | |54ZN |144 | |54ZP |145 | |Division 6 |Division | | |8 | |Regulation |Regulatio| | |n | |55 |146 | |56 |147 | |Part VII |Part 8 | |Regulation |Regulatio| | |n | |57 |148 | |58 |149 | |58AA |150 | |58AB |151 | |58AC |152 | |Part VIIA |Part 9 | |Regulation |Regulatio| | |n | |58A |153 | |58B |154 | |58C |155 | |58CA |156 | |58F |157 | |58G |158 | |58H |159 | |58J |160 | |58K |161 | |58L |162 | |Regulation |Regulatio| | |n | |58LA |163 | |58M |164 | |58N |165 | |58P |166 | |58Q |167 | |58R |168 | |58S |169 | |Part VIII |Part 10 | |Regulation |Regulatio| | |n | |59 |170 | |60 |171 | |62 |172 | |63 |173 | |Regulation |Regulatio| | |n | |64 |174 | |64A |175 | |65 |176 | |Schedule 1 |Schedule | | |1 | |Form 1 |Form 1 | |Form 2 |Form 2 | |Form 8 |Form 3 | |Form 9 |Form 4 | |Schedule 2 |Schedule | | |2 | |Schedule 3 |Schedule | | |3 | |Schedule 4 |Schedule | | |4 | |Schedule 7 |Schedule | | |5 | |Schedule 8 |Schedule | | |6 |