Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.

Pt 7, formerly Pt VI, renumbered by SR No 192 of 1990.

Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.

Div 2 heading substituted by SLI No 216 of 2006, reg 3 and Sch 1 item 9, effective 14 September 2006. The heading formerly read:

Division 2 - Collection by instalments of tax on persons other than companies

Subdiv 3B repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.

Reg 100C repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007. Reg 100C formerly read:

REGULATION 100C CONTENTS OF CONTRAVENTION NOTICE  
100C(1)
A contravention notice must set out:

(a) particulars of the alleged contravention; and

(b) the penalty for the contravention; and

(c) the person to whom, the place at which, and the manner in which, the penalty may be paid; and

(d) the date of the notice and a statement that the penalty may be paid within 14 days after that date; and

(e) any other particulars the Commissioner thinks necessary.

100C(2)
For paragraph (1)(b), the penalty for the contravention is 1 penalty unit.

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History

Reg 100C(2) inserted by SR No 302 of 2002.

Reg 100C amended by SR No 302 of 2002 and inserted by SR No 14 of 1998.