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