Income Tax Regulations 1936 (Repealed)
View history note
Hide history notePt 4, formerly Pt IV, renumbered by SR No 192 of 1990.
(Repealed by SLI No 39 of 2015)
Reg 19 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 17, effective 1 July 2015. Reg 19 formerly read:
Penalty: 5 penalty units. Reg 19(1) amended by SR No 302 of 2002. Penalty: 5 penalty units. Reg 19(2) amended by SR No 302 of 2002 and SR No 72 of 2000. Reg 19(3) amended by SR No 302 of 2002 and substituted by SR No 462 of 1994. For
strict liability
, see section
6.1
of the
Criminal Code
.
REGULATION 19 STATEMENT TO BE FURNISHED BY EMPLOYERS
19(1)
Every employer of labour shall, when called upon by the Commissioner either by general notice published in the
Gazette
or by direct notice to the employer, give to the Commissioner, at an address mentioned in subregulation (3), a statement showing:
(a)
the names and addresses of all persons employed by him during the period mentioned in the notice;
(b)
the capacity in which each person was employed;
(c)
the total amount of remuneration paid to each person during that period; and
(d)
the value of board, residence, or other allowance made to each person during that period.
19(2)
The employer shall include in the statement, in relation to each employee who has, for the purposes of Part
VA
of the Act, quoted his or her tax file number in a TFN declaration given to the employer:
(a)
the employee
'
s tax file number; or
(b)
where the employee is, because of the application of subsection
202CB(2) or (4)
of the Act, to be taken to have so quoted the number
-
a notice to that effect.
19(3)
For subregulation (1), the addresses are:
(a)
a place directed by the Commissioner; or
(b)
if the Commissioner does not give a direction, a place where, under these Regulations, the return of the employer may be furnished.
19(4)
An offence under subregulation (1) or (2) is an offence of strict liability.
Note:
Reg 19(4) inserted by SR No 302 of 2002.
Reg 19, formerly reg 12, and subreg (2) and (3), formerly subreg (1A) and (2), renumbered by SR No 192 of 1990.
Reg 19(2) (formerly reg 12(1A)) inserted by Act No 97 of 1988.
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