Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.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Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Subdiv 3A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Reg 99I repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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

REGULATION 99I RECORDS TO BE KEPT  
99I(1)
If instructions of the kind mentioned in paragraph 99(2)(e) or regulation 99B are given, the payer and the taxpayer must each keep a copy of the instructions for 5 years from the date when the instructions were given.

Penalty: 5 penalty units.

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

99I(2)
If a payer gives an ETP roll-over statement to a receiving fund under regulation 99D , the payer and the receiving fund must each keep a copy of the statement for 5 years after the date of the roll-over.

Penalty: 5 penalty units.

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Reg 99I(2) amended by SR No 302 of 2002.

99I(3)
An offence under subregulation (1) or (2) is an offence of strict liability.

Note:

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

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Reg 99I(3) inserted by SR No 302 of 2002.

99I(3)
(Omitted by SR No 72 of 2000)

99I(4)
(Omitted by SR No 72 of 2000)

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Reg 99I inserted by SR No 14 of 1998.