INCOME TAX 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This legislation has been repealed.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