Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.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Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Subdiv 3A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Reg 99B repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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

REGULATION 99B TAXPAYER TO GIVE PAYER INSTRUCTIONS  
99B(1)
The payer must also include in the ETP pre-payment statement given under regulation 99 a request that the taxpayer give payment instructions in accordance with regulation 99E to the payer within 30 days after the statement is issued or a shorter time reasonably required by the payer.

Penalty: 5 penalty units.

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Reg 99B(1) amended by SR No 302 of 2002.

99B(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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Reg 99B(1A) inserted by SR No 302 of 2002.

99B(2)
The ETP pre-payment statement may include a statement about how, if no instructions are received, the payer will deal with the payment.

99B(3)
For subregulation (1), a shorter time may reasonably be required if:

(a) both:

(i) the payment is of a kind mentioned in paragraph (a) of the definition of ``eligible termination payment'' in subsection 27A(1) of the Act; and

(ii) an agreement, including an employment contract or award, between the payer and the taxpayer provides that a payment should be made in a shorter time; or

(b) the payer considers it is in the taxpayer's best interests.

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History

Reg 99B inserted by SR No 14 of 1998.