• Specific Year
    Any

INCOME TAX REGULATIONS (AMENDMENT) 1994 NO. 462

INCOME TAX REGULATIONS (AMENDMENT) 1994 NO. 462

EXPLANATORY STATEMENT

STATUTORY RULES 1994 No. 462

Issued by Authority of the Assistant Treasurer

Income Tax Assessment Act 1936

Income Tax Regulations (Amendment)

Section 266 of the Income Tax Assessment Act 1936 (the Act) allows the Governor-General to make regulations for the purposes of the Act.

These regulations amend the Income Tax Regulations dealing with the lodgment of company statements, income tax returns, group certificates, tax stamp sheets and withholding tax statements and the registration of group employers (i.e. Regulations 17, 19, 28, 29, 30 31, 34, 35, 114, 115, 117, 118, 119, 120, 121, 122, 132, 141 and 145).

The amendments brought the affected regulations up-to-date, so that they take account of the substantial organisational change that has occurred within the Australian Taxation Office (ATO) over the last few years. Up until recently the appropriate ATO branch office for a taxpayer to lodge a return would have been the one in the capital city of the State or Territory where the taxpayer resides. This arrangement was reflected in the previous Regulations where a taxpayer was required to lodge a return at the office of the Deputy Commissioner in that State.

However, the ATO's decentralisation policy has resulted in the establishment of more than one office in certain States, each headed by a Deputy Commissioner.

Consequently, taxpayers are now required to lodge a return with the office which services the region relating to their residential postcode. Although taxpayers and tax agents have been informed of changes to the place of lodgment rules through Taxpack and tax agent circulars, the Regulations did not reflect the existence of more than one

Deputy Commissioner per State.

For instance, former regulations 28, 29 and 30 provided that 'returns shall be furnished to the Commissioner at the office of the Deputy Commissioner in that State...'. These Regulations have now been amended so that taxpayers can lodge a return at any office of a Deputy Commissioner unless directed to a particular office by the Commissioner.

In a similar way, former regulations 17, 19, 121, 122, 141 and 145 which required the lodgement of company statements, tax stamp sheets and withholding tax statements 'at the office of the Deputy Commissioner in that State' have been amended so that taxpayers can lodge these documents at any office of a Deputy Commissioner unless directed to a particular office by the Commissioner.

Former regulations 114, 118, 119, and 120 relating to group employers have also been amended so that group employers may now conduct their dealings with the ATO at the office of the Deputy Commissioner to which the Commissioner directs or, in the absence of such direction, at the office of any Deputy Commissioner.

Download

No downloadable files available