Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.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Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Subdiv 3B repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.

Reg 100H repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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

REGULATION 100H CONSEQUENCES OF PAYMENT OF PENALTY  
100H
If:

(a) a contravention notice has been served on a person; and

(b) before the end of the period of 14 days stated in the notice or, if the Commissioner so allows, at any time before service of a summons for the contravention, the penalty is paid under the notice; and

(c) a statement, signed by the person, to the effect that the person does not wish the matter to be dealt with by a court, is received by the person to whom the penalty is paid; and

(d) the contravention that resulted in the service of the contravention notice has ceased;

the following provisions have effect:

(e) any liability of the person for the contravention is taken to be discharged;

(f) no further proceedings are to be taken for the contravention;

(g) no conviction for the contravention is taken to have been recorded.

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History

Reg 100H inserted by SR No 14 of 1998.