Western Australian Repealed Regulations

This legislation has been repealed.

INCOME TAX REGULATIONS

TABLE OF PROVISIONS

   PART I -- Preliminary  

   1.      Short title  
   3.      Interpretation  

   PART II -- Administration  

   4.      Oath or Declaration by officers  

   PART III -- Liability to taxation  

   5.      Live stock  
   6.      Agreement by trustee and beneficiaries  
   7.      Option as to method of depreciation  
   8.      Improvements of leased land  
   9.      Assessment of a bank upon the basis of actual income  
   10.     Conversion of ex-Australian funds by the bank  
   11.     Order of Disposal of ex-Australian funds by a bank  

   PART IV -- Returns and assessments  

   12.     Returns  
   13.     Returns by persons other than companies  
   14.     Returns by companies  
   15.     Statement to be furnished by employers  
   16.     Return by partnerships  
   17.     Separate returns by partners  
   18.     Returns by trustees  
   19.     Returns by agents  
   20.     Not sole agent  
   21.     State agent for interstate principal  
   22.     Horseracing clubs or companies  
   23.     Special returns  
   24.     Substantially similar form  
   25.     Identification of statements accompanying returns  
   26.     Return to be furnished to Commissioner  
   27.     When return deemed to be furnished  
   28.     Persons to take necessary steps for due furnishing of return  
   29.     Notice of address  
   30.     Notice of change of address  
   31.     Address for service  
   32.     Last known place of business or abode  
   33.     Failure to notify change of address  
   34.     Annotations on returns  
   35.     Particulars relating to dources of information  

   PART V -- Objections and appeals  

   36.     Form of objections  
   37.     Evidence on appeal  

   PART VI -- Collection and recovery of tax  

   38.     How tax may be paid  
   39.     Post office to be agent of remitter  
   40.     Payment by cheque  
   41.     Part payment of tax  
   42.     Postage to be prepaid  
   43.     Deficient postage  
   44.     Notice to the Commonwealth or a State  
   45.     Certificate as to service of notice of assessment, etc.  
   46.     Evidence by affidavit  

   PART VII -- Penal provisions and prosecutions  

   47.     Certificate as to failure to furnish a return  
   48.     Certificate as to failure to furnish information required under section 225 (now section 247)  
   49.     Order to comply with requirement  
   50.     Enforcement of orders for payment  

   PART VIIA -- Licensing of tax stamp vendors  

   50A.    Application for licence  
   50B.    Stamp licence  
   50C.    Vendor to comply with licence conditions  
   50D.    Commission  
   50E.    Sign to be displayed  

   PART VIII -- Miscellaneous  

   51.     Service of Notices etc.  
   52.     Signatures  
   53.     Appointment of prescribed delegate  
   54.     Appointment of Public Officer  
   55.     Expenses of persons required to attend and give evidence  
   55A.    Where tax stamps have been destroyed  
   56.     Amount of penalty  
           FIRST SCHEDULE
           SECOND SCHEDULE
           Compilation table