Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.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Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Subdiv 3A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Reg 99L repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007. Reg 99L formerly read:

REGULATION 99L WHO HAS AUTHORITY TO SIGN FORMS  
99L(1)
This regulation applies if:

(a) a payer is required by this Subdivision to give a form to a person; and

(b) the form is issued to the person.

99L(2)
The payer may authorise a person in writing, in accordance with subregulation (4), to issue the form.

99L(3)
The payer commits an offence if the form is not signed and dated on the day when it is issued to the person.

Penalty: 5 penalty units.

99L(4)
An offence under subregulation (3) is an offence of strict liability.

Note:

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

99L(5)
For subregulation (2), an authorisation must:

(a) state the date when the authorisation starts; and

(b) be kept for 5 years from the date when the authorisation ceases to have effect.

99L(6)
If the name of the authorised person appears on the form, the form is taken to be signed by the payer unless it is proved that the form was issued without authority.

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History

Reg 99L substituted by SR No 302 of 2002 and inserted by SR No 14 of 1998.