Commonwealth Consolidated Regulations

INCOME TAX REGULATIONS 1936 - REG 19

         (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 .