Income Tax Regulations 1936 (Repealed)

Pt 7 repealed by SLI No 3 of 2011, reg 3 and Sch 1 item 1, effective 15 February 2011.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Div 2 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Subdiv 3A repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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Reg 99 repealed by SLI No 89 of 2007, reg 3 and Sch 1 item 5, effective 1 July 2007.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

REGULATION 99 PAYER MUST GIVE TAXPAYER ETP PRE-PAYMENT STATEMENT  
99(1)
Before an ETP is made in respect of a taxpayer, the payer must give to the taxpayer or an agent of the taxpayer an ETP pre-payment statement.

Penalty: 5 penalty units.

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History

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

99(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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History

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

99(2)
However, the payer does not have to give the taxpayer an ETP pre-payment statement if:

(a) the payer is:

(i) a regulated superannuation fund or an approved deposit fund; and

(ii) allowed, under the Superannuation Industry (Supervision) Act 1993 , to transfer or roll-over the benefit without the consent of the taxpayer; or

(b) the payer is:

(i) a retirement savings account provider; and

(ii) allowed, under the Retirement Savings Accounts Act 1997 , to transfer or roll-over the benefit without the consent of the taxpayer; or

(c) the payment is a death benefit; or

(d) the payment is of a kind mentioned in paragraph (a) or (jaa) of the definition of ``eligible termination payment'' in subsection 27A(1) of the Act, and is:

(i) not more than $5000; or

(ii) a CGT exempt component; or

(e) the payer has received from the taxpayer or an agent of the taxpayer authority to make the payment and payment instructions in accordance with regulation 99E .

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History

Former reg 99 was omitted by SR No 14 of 1998.