INCOME TAX REGULATIONS (AMENDMENT) 1993 NO. 15 INCOME TAX REGULATIONS (AMENDMENT) 1993 NO. 15 - TABLE OF PROVISIONS 1. Amendment 2. Regulation 128 (Deduction from prescribed payments) 3. Regulation 129 (Forwarding of amounts and forms to the Commissioner) 4. Regulation 130 (How amounts may be paid to the Commissioner) 5. Regulation 131 (Issue of copies of deduction forms) 6. Regulation 132 (Furnishing of information by an issuing authority) 1993 No. 15 INCOME TAX REGULATIONS (AMENDMENT) - REG 1 1. Amendment 1.1 The Income Tax Regulations are amended as set out in these Regulations. (NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.) 1993 No. 15 INCOME TAX REGULATIONS (AMENDMENT) - REG 2 2. Regulation 128 (Deduction from prescribed payments) 2.1 Omit the regulation. 1993 No. 15 INCOME TAX REGULATIONS (AMENDMENT) - REG 3 3. Regulation 129 (Forwarding of amounts and forms to the Commissioner) 3.1 Omit the regulation, substitute: Which office of the Deputy Commissioner to send forms to "129. (1) In this regulation: 'relevant form' means: (a) a payee declaration form; or (b) a paying authority notification form; or (c) a payment summary form; or (d) a reconciliation statement form; or (e) a householder payment summary form. "(2) If an eligible paying authority is required to lodge a relevant form with the Commissioner, the eligible paying authority must lodge the form at the appropriate office of a Deputy Commissioner determined in accordance with this regulation. "(3) If the eligible paying authority is required, or will be required, to lodge an income tax return, the relevant form must be sent to the office of the Deputy Commissioner at which the eligible paying authority is required, or will be required, to lodge that return. "(4) If subregulation (3) does not apply, and the eligible paying authority keeps within a single State or Territory principal records of a business carried on, or services provided, by the eligible paying authority within Australia, the relevant form must be sent to the office of a Deputy Commissioner within that State or Territory. "(5) If subregulations (3) and (4) do not apply, the relevant form must be sent to the office of a Deputy Commissioner that the Commissioner directs.". 1993 No. 15 INCOME TAX REGULATIONS (AMENDMENT) - REG 4 4. Regulation 130 (How amounts may be paid to the Commissioner) 4.1 Paragraph 130 (a): Omit "the office of a Deputy Commissioner in accordance with regulation 129;", substitute "the relevant office of a Deputy Commissioner;". 4.2 Paragraph 130 (b): Omit "a Deputy Commissioner, in accordance with regulation 129,", substitute "the relevant office of a Deputy Commissioner,". 4.3 Add at the end: "(2) In subregulation (1), "relevant office of a Deputy Commissioner" means the office of a Deputy Commissioner to which the eligible paying authority would be required to send a form to which regulation 129 applies.". 1993 No. 15 INCOME TAX REGULATIONS (AMENDMENT) - REG 5 5. Regulation 131 (Issue of copies of deduction forms) 5.1 Omit the regulation, substitute: Giving copies of payment summary forms and householder payment summary forms to payees "131. (1) In this regulation, 'relevant form' means: (a) a payment summary form; or (b) a householder payment summary form. "(2) If an eligible paying authority is required to give a payee a copy of a relevant form, the eligible paying authority must: (a) send the copy by prepaid letter post to the payee at the payee's last-known address; or (b) give the copy to the payee personally. "(3) If an eligible paying authority sends a copy of a relevant form to a payee by prepaid letter post, and the letter containing the copy is returned unclaimed, the eligible paying authority must send the copy to the relevant office of a Deputy Commissioner within 7 days of the letter being returned. "(4) In subregulation (3), "relevant office of a Deputy Commissioner" means the office of a Deputy Commissioner to which the eligible paying authority is, under regulation 129, required to send the relevant form.". 1993 No. 15 INCOME TAX REGULATIONS (AMENDMENT) - REG 6 6. Regulation 132 (Furnishing of information by an issuing authority) 6.1 Omit "subsection 221YHB (10)", substitute "subsection 221YHDE (1)". - NOTES 1993 No. 15*1* INCOME TAX REGULATIONS*2* (AMENDMENT) *1* Notified in the Commonwealth of Australia Gazette on 29 January 1993. *2* Statutory Rules 1936 No. 94 as amended by 1939 Nos. 6 and 42; 1940 Nos. 138 and 289; 1941 Nos. 120 and 327; 1942 Nos. 339 and 553; 1943 Nos. 80, 127 and 151; 1944 Nos. 90 and 124; 1945 Nos. 12, 85, 169 and 192; 1946 No. 135; 1947 Nos. 77 and 173; 1948 Nos. 115 and 162; 1949 Nos. 25 and 50; 1950 Nos. 63 and 101; 1951 Nos. 136 and 157; 1952 Nos. 89, 90 and 102; 1953 Nos. 55 and 88; 1954 Nos. 11, 99 and 112; 1955 No. 23; 1956 Nos. 34, 35 and 96; 1957 Nos. 39 and 74; 1958 Nos. 27 and 70; 1959 Nos. 25 and 81; 1960 Nos. 44 and 74; 1962 Nos. 15, 44 and 112; 1963 Nos. 53 and 92; 1964 Nos. 74, 121 and 134; 1965 Nos. 133 and 187; 1966 No. 156; 1967 Nos. 112 and 126; 1968 No. 1; 1969 No. 68; 1970 Nos. 43, 126, 168 and 213; 1971 Nos. 120 and 148; 1972 Nos. 48, 50 and 137; 1973 No. 266; 1974 Nos. 193, 226 and 267; 1975 Nos. 88, 89, 99, 101 and 213; 1976 Nos. 115, 188 and 212; 1977 Nos. 77, 107 and 248; 1978 Nos. 85 and 193; 1979 Nos. 126 and 239; 1980 Nos. 86, 137 and 149; 1981 Nos. 116 and 360; 1982 Nos. 115, 128, 267 and 280; 1983 Nos. 79, 87, 111, 213 and 319; 1984 Nos. 172, 286, 408, and 416; 1985 Nos. 21, 148, 274 and 278; 1986 No. 325 and Acts Nos. 28, 49 and 112, 1986; 1987 Nos. 92 and 120; 1988 Nos. 196, 208, 262, 381, 382, 383 and 384 and Act No. 97, 1988; 1989 Nos. 67, 80, 115, 123, 124, 141, 250 and 358; 1990 Nos. 19, 126, 151, 152, 192, 347, 390, 398 and 468; 1991 Nos. 20, 121, 156, 158, 240, 300, 301, 390 and 391; 1992 Nos. 38, 129, 216, 313 and 449.