Income Tax Regulations 1936 (Repealed)

Pt 9 repealed by SLI No 334 of 2009, reg 3 and Sch 1 item 1, effective 1 March 2010.

Pt 9, formerly Pt VIIA, renumbered by SR No 192 of 1990.

Reg 164 repealed by SLI No 334 of 2009, reg 3 and Sch 1 item 1, effective 1 March 2010. Reg 164 formerly read:

REGULATION 164 NOTIFICATION OF CHANGE OF ADDRESS  
164(1)
Each registered tax agent must forthwith give notice in writing to the secretary of the Board by which the tax agent has been registered of any change in the address for service:

(a) of the registered tax agent; or

(b) of any nominee of the registered tax agent.

Penalty: 5 penalty units.

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History

Reg 164(1) amended by SR No 302 of 2002.

Reg 164(1) (formerly reg 58M(1)) substituted by SR No 262 of 1988.

164(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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History

Reg 164(1A) inserted by SR No 302 of 2002.

164(2)
(Repealed by No 117 of 2005)

Reg 164, formerly reg 58M, renumbered by SR No 192 of 1990.