Income Tax Regulations 1936 (Repealed)
View history note
Hide history notePt 1, formerly Pt I, renumbered by SR No 192 of 1990.
In these Regulations:
Act
means the
Income Tax Assessment Act 1936
.
ESS interest
has the meaning given by subsection
83A-10(1)
of the
Income Tax Assessment Act 1997
.
Reg 2 substituted by SLI No 39 of 2015, reg 4 and Sch 1 item 12, effective 1 July 2015. Reg 2 formerly read:
ABN
Definition of
"
ABN
"
inserted by SR No 72 of 2000.
REGULATION 2 INTERPRETATION
2(1)
In these Regulations, unless the contrary intention appears:
(Australian Business Number) has the meaning given by section 41 of the
A New Tax System (Australian Business Number) Act 1999
.
effective
, in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.
Definition of " effective " inserted by SR No 289 of 2001.
ESS interest
has the meaning given by subsection 83A-10(1) of the
Income Tax Assessment Act 1997
.
Definition of " ESS interest " inserted by SLI No 7 of 2010, reg 3 and Sch 1 item 1, effective 1 July 2009.
employment declaration
(Repealed by SR No 72 of 2000)
preferred address for service
has the meaning given by regulation 36.
Definition of " preferred address for service " inserted by SR No 289 of 2001.
RSA Regulations
(Repealed by SLI No 4 of 2011)
Definition of " RSA Regulations " repealed by SLI No 4 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011. The definition formerly read:
RSA Regulations
means the Retirement Savings Accounts Regulations 1997 .
Definition of " RSA Regulations " inserted by SLI No 327 of 2005, reg 3 and Sch 1 item 1, effective 1 January 2006.
SIS Regulations
(Repealed by No SLI No 4 of 2011)
Definition of " SIS Regulations " repealed by SLI No 4 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011. The definition formerly read:
SIS Regulations
means the Superannuation Industry (Supervision) Regulations 1994 .
Definition of " SIS Regulations " inserted by SLI No 327 of 2005, reg 3 and Sch 1 item 1, effective 1 January 2006.
tax file number
, in relation to an employee, means the number that is the employee's tax file number for the purposes of Part VA of the Act;
the Act
means the
Income Tax Assessment Act 1936
.
2(2)
(Repealed by SLI No 36 of 2011)
Reg 2(2) repealed by SLI No 36 of 2011, reg 4 and Sch 2 item 1, effective 17 December 2010. Reg 2(2) formerly read:
2(2)
In these Regulations, unless the contrary intention appears, any reference to a Form shall be read as a reference to a Form contained in Schedule 1.
2(3)
If:
(a) a provision of these Regulations requires the number of cents in an amount to be worked out to the nearest 5 cents; and
(b) an amount to which the provision applies is not a whole number that ends in a 0 or a 5;
the provision is satisfied if the amount is rounded to the nearest number of whole cents ending in a 0 or a 5, and if the amount to be rounded ends in 2.5 or 7.5, rounded up.
Reg 2(3) inserted by SR No 141 of 1997.
Reg 2, formerly reg 3, renumbered by SR No 192 of 1990.
[Note: The following history notes for the pre-1 July 1990 amendments to this Regulation reflect its former numbering.]
Definition of " employment declaration " inserted by Act No 97 of 1988.
Definition of " prescribed delegate of the Commissioner " omitted by SR No 123 of 1989.
Definition of " tax file number " inserted by Act No 97 of 1988.
Reg 3(1) substituted by SR No 384 of 1988.
Reg 3(2) amended by SR No 384 of 1988.
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