Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.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Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Subdiv 3A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.

Subdiv 3A inserted by SR No 14 of 1998.

Reg 99C repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007. Reg 99C formerly read:

REGULATION 99C INSTRUCTIONS TO MAKE A PAYMENT  
99C(1)
A payer who has received payment instructions in accordance with regulation 99E must comply with those instructions.

Penalty: 5 penalty units.

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Reg 99C(1) amended by SR No 302 of 2002.

99C(1A)
An offence under subregulation (1) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .

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Reg 99C(1A) inserted by SR No 302 of 2002.

99C(2)
It is a defence to a prosecution under subregulation (1) that to comply with subregulation (1) would result in a breach by the payer of:

(a) a law of the Commonwealth, a State or a Territory; or

(b) the terms of any agreement between the payer and the taxpayer.

Note 1:

For paragraph 99C(2)(a) , the following are examples of Commonwealth laws:

(a) Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936 ;

(b) Part 4 of the Retirement Savings Accounts Regulations 1997 ;

(c) Part 6 of the Superannuation Industry (Supervision) Regulations 1924 .

Note 2:

A defendant bears an evidential burden for the matters mentioned in subregulation (2) (see section 13.3 of the Criminal Code ).

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History

Reg 99C(2) substituted by SR No 302 of 2002.

Reg 99C inserted by SR No 14 of 1998.