Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.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Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Subdiv 3A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Reg 99H repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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

REGULATION 99H ETP ROLL-OVER STATEMENT TO BE GIVEN TO TAXPAYER  
99H(1)
The payer must give to the taxpayer or an agent of the taxpayer a copy of the ETP roll-over statement within 30 days after the roll-over.

Penalty: 5 penalty units.

99H(2)
An offence under subregulation (1) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .

99H(3)
It is a defence to a prosecution under subregulation (1) that paragraph 99(2)(a) or (b) applies to the payer.

Note:

A defendant bears an evidential burden for the matter mentioned in subregulation (3) (see section 13.3 of the Criminal Code ).

 View history note

 Hide history note

History

Reg 99H substituted by SR No 302 of 2002 and inserted by SR No 14 of 1998.