Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.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Div 12 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.

Div 12 heading substituted by SLI No 216 of 2006, reg 3 and Sch 1 item 11, effective 14 September 2006. The heading formerly read:

Division 12 - Prompt recovery, through estimates and payment agreements, of amounts not remitted under Divisions 2, 3A, 3B and 4 of Part VI of the Act

Div 12 inserted by SR No 460 of 1994. Div 12 contains provisions of former Div 9 as inserted by SR No 370 of 1993, effective 23 December 1993.

Reg 147G repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011. Reg 147G formerly read:

REGULATION 147G AFFIDAVITS AND STATUTORY DECLARATIONS OF GOVERNMENT BODIES - PRESCRIBED PERSONS  
147G(1)
For the purposes of paragraphs 222AGF(7)(c), 222AHE(5)(c) and 222AIH(4)(c) of the Act, a prescribed person is a Paying Officer of the government body.

147G(2)
In subregulation (1), " Paying Officer " means an officer of the government body who, by law or by reason of holding any office in the government body, disburses, or is responsible for disbursing, moneys of the government body.

Reg 147G inserted by SR No 460 of 1994. Reg 147G contains provisions of former reg 147A as inserted by SR No 370 of 1993, effective 23 December 1993.