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Income Tax Regulations 1936 (Repealed)
- PART 1 - PRELIMINARY
- REGULATION 1 NAME OF REGULATIONS
- REGULATION 2 DEFINITIONS
- PART 2 - ADMINISTRATION
- REGULATION 3 OATH OR DECLARATION BY OFFICERS
- PART 3 - LIABILITY TO TAXATION
- REGULATION 6 PRESCRIBED CLASS OF PERSONS (ACT, SUBSECTION 23AB(2))
- REGULATION 7 TERMINATION DATES OF OPERATIONAL AREAS (ACT, SUBSECTION 23AC(7))
- REGULATION 7A DECLARATION OF ELIGIBLE DUTY
- REGULATION 7B PRESCRIBED STANDARDS - (ACT, PARAGRAPH 26AFB(2)(c))
- REGULATION 8 APPROVED TRUSTEE
- REGULATION 8A INTERDEPENDENCY RELATIONSHIPS (ACT S 27AAB)
- REGULATION 9 PRESCRIBED LIFE TABLES - SUBSECTION 27H(4) OF THE ACT
- REGULATION 12 EXCLUDED CAR PARKING FACILITIES
- REGULATION 12A MAXIMUM DEDUCTION FOR SUPERANNUATION CONTRIBUTIONS BY ELIGIBLE PERSONS
- REGULATION 13 PRESCRIBED STOCK EXCHANGES
- REGULATION 14AA DEBENTURES ISSUED ON OVERSEAS CAPITAL MARKET (SUBSECTION 128F(8))
- PART 3A - RISK COMPONENT: LIFE INSURANCE PREMIUM
- REGULATION 14A INTERPRETATION
- REGULATION 14B RISK COMPONENT: TERM INSURANCE POLICY
- REGULATION 14C RISK COMPONENT: UNBUNDLED LIFE ASSURANCE POLICY
- REGULATION 14D RISK COMPONENT: OTHER LIFE ASSURANCE POLICIES
- PART 4 - RETURNS AND ASSESSMENTS
- REGULATION 15 RETURNS
- REGULATION 16 RETURNS BY PERSONS OTHER THAN COMPANIES
- REGULATION 17 RETURNS BY COMPANIES
- REGULATION 18 SIMPLIFIED RETURN FORMS
- REGULATION 19 STATEMENT TO BE FURNISHED BY EMPLOYERS
- REGULATION 20 AMENDMENT OF ASSESSMENTS FOR AN INCOME YEAR
- REGULATION 21 SEPARATE RETURNS BY PARTNERS
- REGULATION 22 RETURNS BY TRUSTEES
- REGULATION 23 RETURNS BY AGENTS
- REGULATION 24 NOT SOLE AGENT
- REGULATION 25 SPECIAL RETURNS
- REGULATION 26 SUBSTANTIALLY SIMILAR FORM
- REGULATION 27 IDENTIFICATION OF STATEMENTS ACCOMPANYING RETURNS
- REGULATION 28 WHERE TO LODGE RETURNS
- REGULATION 29 FURNISHING OF RETURNS BY PARTNERSHIPS AND TRUSTEES
- REGULATION 30 FURNISHING OF RETURNS BY NON-RESIDENTS
- REGULATION 31 FURNISHING OF RETURNS AS DIRECTED BY COMMISSIONER
- REGULATION 32 SOURCE OF MORTGAGE INTEREST
- REGULATION 33 TERRITORIES
- REGULATION 34 WHEN TAXPAYER TAKEN TO HAVE FURNISHED RETURN
- FORMER REGULATION 35 PERSONS MUST ENSURE RETURN IS RECEIVED
- FORMER REGULATION 36 NOTICE OF ADDRESS
- FORMER REGULATION 37 NOTICE OF CHANGE OF ADDRESS
- FORMER REGULATION 38 ADDRESS FOR SERVICE
- FORMER REGULATION 39 LAST KNOWN PLACE OF BUSINESS OR ABODE
- FORMER REGULATION 40 FAILURE TO NOTIFY CHANGE OF ADDRESS
- REGULATION 41 ANNOTATIONS ON RETURNS
- REGULATION 42 ELIGIBLE TERMINATION PAYMENTS - ROLL-OVER
- PART 4A - PREFERRED ADDRESS FOR SERVICE AND SERVICE OF DOCUMENTS
- REGULATION 35 REFERENCES TO ACT INCLUDE REFERENCES TO 1997 ACT
- REGULATION 36 PREFERRED ADDRESS FOR SERVICE
- REGULATION 37 CHANGE OR WITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE
- REGULATION 37A REQUIREMENT TO MAINTAIN A PREFERRED ADDRESS FOR SERVICE
- REGULATION 38 SUBSTITUTE PREFERRED ADDRESS FOR SERVICE
- REGULATION 39 FAILURE TO NOTIFY CHANGE OF ADDRESS
- REGULATION 40 SERVICE OF DOCUMENTS
- PART 5A - REASONABLE BENEFIT LIMITS
- Division 1 - Preliminary
- REGULATION 46 INTRODUCTORY
- REGULATION 47 INTERPRETATION
- REGULATION 48 RULES FOR WORKING OUT ETPS FOR TRANSITIONAL RBL PURPOSES
- REGULATION 49 SPECIAL RULES RELATING TO HAS
- Division 2 - Specific RBLs
- REGULATION 50 INTRODUCTORY
- REGULATION 51 COMMISSIONER MAY DETERMINE RBLs AT HIGHER AMOUNT
- REGULATION 52 RBLs - PERSONS AGED UNDER 45 ON 1 JULY 1994
- REGULATION 53 RBLs - PERSONS AGED AT LEAST 45, BUT UNDER 50, ON 1 JULY 1994
- REGULATION 53A RBLs - PERSONS AGED AT LEAST 50 ON 1 JULY 1994
- REGULATION 53B AMOUNT OF TRANSITIONAL RBLs
- REGULATION 53C REASONABLE BENEFIT LIMIT WHERE AMOUNT IN ADF, LIFE ASSURANCE COMPANY OR REGISTERED ORGANISATION
- REGULATION 53D REASONABLE BENEFIT LIMIT WHERE RECIPIENT MEMBER OF CERTAIN FUND ON 15 AUGUST 1989
- Division 3 - Registration procedure and review of decisions
- REGULATION 53E REGISTRATION OF TRANSITIONAL RBLs
- REGULATION 53F FORM OF REGISTRATION
- REGULATION 53FA REVIEW OF DECISIONS
- Division 4 - Provisions under Division 14 of Part III of the Act
- REGULATION 53G INTERPRETATION
- REGULATION 53H PENSION VALUATION FACTOR (S 140C OF THE ACT)
- REGULATION 53J PENSION AND ANNUITY STANDARDS (ACT S 140L)
- REGULATION 53K PAYERS OF BENEFITS - SPECIFIED INFORMATION (ACT S 140M)
- REGULATION 53L PAYERS OF ETPs THAT ARE ROLLED-OVER - SPECIFIED INFORMATION (S 140Q OF THE ACT)
- REGULATION 53M INTERPRETATION OF SCHEDULES 2A AND 2B
- PART 6 - TAX FILE NUMBERS
- REGULATION 54 INTERPRETATION
- REGULATION 55 FILE NUMBER REPORTS
- REGULATION 56 ANNUAL INVESTMENT INCOME REPORTS
- REGULATION 56A PARAGRAPH 202DDB(1)(b) OF THE ACT: CONDITION
- REGULATION 57 REVIEWABLE DECISIONS
- PART 6A - INVESTMENT BODY REMITTER NUMBERS
- REGULATION 57A ISSUE OF INVESTMENT BODY REMITTER NUMBERS
- REGULATION 57B ALTERATION OF INVESTMENT BODY REMITTER NUMBERS
- REGULATION 57C CANCELLATION OF INVESTMENT BODY REMITTER NUMBERS
- REGULATION 57D QUOTATION OF INVESTMENT BODY REMITTER NUMBERS
- PART 7 - COLLECTION AND RECOVERY OF TAX
- Division 2 - Eligible termination payments
- Subdivision 1 - Interpretation of Division 2
- REGULATION 69 INTERPRETATION
- Subdivision 2 - Rates of Deductions from Salaries or Wages of Employees
- Subdivision 3 - Eligible termination payments
- REGULATION 97 DEFINITIONS FOR SUBDIVISIONS 3 AND 3A
- REGULATION 98 FAMILY LAW SUPERANNUATION INTEREST SPLITS - CIRCUMSTANCES RELATING TO INTERESTS FOR NON-MEMBER SPOUSES (ACT S 27ACA ETC)
- REGULATION 98A FAMILY LAW SUPERANNUATION INTEREST SPLITS - CIRCUMSTANCES RELATING TO TRANSFERS OF AMOUNTS (ACT S 27ACA ETC)
- REGULATION 98B SPOUSE CONTRIBUTIONS-SPLITTING AMOUNTS (ACT S 27A)
- REGULATION 98C ELECTION TAKEN TO HAVE BEEN MADE IN RELATION TO A QUALIFYING ETP THAT IS A CONTRIBUTIONS-SPLITTING ETP (ACT S 27D)
- REGULATION 98D CONTRIBUTIONS-SPLITTING APPLICATIONS (ACT S 82AAT)
- FORMER REGULATION 98 RATES OF DEDUCTION - ETP
- Subdivision 3A - Eligible termination payments (records to be kept)
- REGULATION 99 PAYER MUST GIVE TAXPAYER ETP PRE-PAYMENT STATEMENT
- REGULATION 99A CONTENTS OF ETP PRE-PAYMENT STATEMENT
- REGULATION 99B TAXPAYER TO GIVE PAYER INSTRUCTIONS
- REGULATION 99C INSTRUCTIONS TO MAKE A PAYMENT
- REGULATION 99D PAYER TO GIVE RECEIVING FUND AN ETP ROLL-OVER STATEMENT
- REGULATION 99E PAYMENT INSTRUCTIONS
- REGULATION 99F AGGREGATED AMOUNT OF PRE-JULY 83 COMPONENT AND TAXED ELEMENT OF POST-JUNE 83 COMPONENT
- REGULATION 99G APPLIED AMOUNT
- REGULATION 99H ETP ROLL-OVER STATEMENT TO BE GIVEN TO TAXPAYER
- REGULATION 99I RECORDS TO BE KEPT
- REGULATION 99J ETP GROUP CERTIFICATE
- REGULATION 99K CONTENTS OF ETP GROUP CERTIFICATES
- REGULATION 99L WHO HAS AUTHORITY TO SIGN FORMS
- REGULATION 99M ELECTRONIC TRANSMISSION AND STORAGE OF FORMS
- REGULATION 100 EMPLOYEE MAY QUOTE TAX FILE NUMBER
- Subdivision 3B - Eligible termination payments (contravention notices)
- REGULATION 100A INTERPRETATION
- REGULATION 100B CONTRAVENTION NOTICE
- REGULATION 100C CONTENTS OF CONTRAVENTION NOTICE
- REGULATION 100D NOTIFICATION THAT PERSON MAY PAY PENALTY
- REGULATION 100E CONTENTS OF CONTRAVENTION NOTICE - OTHER MATTERS
- REGULATION 100F PENALTY
- REGULATION 100G NO REQUIREMENT TO SERVE CONTRAVENTION NOTICE
- REGULATION 100H CONSEQUENCES OF PAYMENT OF PENALTY
- REGULATION 100I PAYMENT BY CHEQUE
- REGULATION 100J OTHER PROCEEDINGS NOT AFFECTED
- Subdivision 4 - Home loan interest
- Subdivision 5 - Group Employers
- Subdivision 6 - Employers other than Group Employers
- Division 3 - Notional Tax and Provisional Tax
- Division 4 - Collection of tax in respect of certain payments for work
- Division 5 - Collection of tax in respect of certain payments
- Division 6 - Collection of withholding tax
- Division 7 - Collection of mining withholding tax Archived: Div 8 repealed as inoperative by SLI No 216 of 2006, reg 3 and Sch 1 item 10, effective 14 September 2006. For former wording see the CCH Australian Income Tax Legislation archive.
- Division 9 - Reportable Payments System
- Division 10 - Reportable payments in the fishing industry
- Division 11 - Reportable payments in the clothing industry
- Division 11A - Reportable payments in the smash repair industry
- Division 11B - Reportable payments in the fruit and vegetable industry
- Division 12 - Prompt recovery, through estimates and payment agreements, of certain amounts not remitted
- REGULATION 147G AFFIDAVITS AND STATUTORY DECLARATIONS OF GOVERNMENT BODIES - PRESCRIBED PERSONS
- PART 8 - REBATE FOR LOW INCOME AGED PERSONS AND PENSIONERS AND REBATE IN RESPECT OF CERTAIN BENEFITS
- Division 1 - General
- REGULATION 148 INTERPRETATION
- REGULATION 149 AMOUNT OF REBATE OF TAX
- REGULATION 150 APPLICATION OF THIS PART
- Division 1A - Rebate under sections 160AAAA and 160AAAB of the Act
- REGULATION 150AA DEFINITIONS
- REGULATION 150AB ELIGIBILITY - AMOUNT OF REBATE INCOME
- REGULATION 150AC EQUIVALENT CIRCUMSTANCES INCOME LIMIT
- REGULATION 150AD REBATE FOR LOW INCOME AGED PERSONS AND PENSIONERS
- REGULATION 150AE TRANSFER OF UNUSED REBATE FROM TAXPAYER OTHER THAN TRUSTEE
- REGULATION 150AF TRANSFER OF UNUSED REBATE FROM TAXPAYER WHO IS TRUSTEE
- (Division 2 - Rebate in respect of certain pensions)
- Division 3 - Rebate under section 160AAA of the Act
- REGULATION 152 REBATE OF TAX IN RESPECT OF REBATABLE BENEFITS
- PART 8A - FOREIGN INCOME
- Division 1 - General
- REGULATION 152A INTERPRETATION
- Division 2 - Controlled foreign companies
- REGULATION 152B INCOME OR PROFITS AS DESIGNATED CONCESSION INCOME
- REGULATION 152C LISTED COUNTRIES
- REGULATION 152D CAPITAL GAINS REGARDED AS SUBJECT TO TAX
- REGULATION 152E CIRCUMSTANCES SPECIFIED FOR THE DEFINITION OF ROLL-OVER RELIEF IN REGULATION 152D
- REGULATION 152F ACCRUALS TAX LAWS
- FORMER REGULATION 152F CERTAIN CAPITAL GAINS REGARDED AS SUBJECT TO TAX
- REGULATION 152G STATE FOREIGN TAXES THAT ARE TREATED AS FEDERAL FOREIGN TAXES
- FORMER REGULATION 152G CIRCUMSTANCES SPECIFIED FOR PURPOSES OF REGULATIONS 152E AND 152F
- Division 3 - Foreign investment funds
- REGULATION 152H AMORTISATION OF EXPENDITURE IN ACQUIRING PROPERTY
- FORMER REGULATION 152H TAX SPARING
- REGULATION 152I APPROVED STOCK EXCHANGES
- FORMER REGULATION 152I FEATURES RELATING TO TAXATION IN BROAD-EXEMPTION LISTED COUNTRIES
- REGULATION 152J INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS
- FORMER REGULATION 152J WHAT ARE ' BROAD-EXEMPTION LISTED COUNTRIES ' AND ' LIMITED-EXEMPTION LISTED COUNTRIES ' ?
- REGULATION 152M EXEMPTION OF INTERESTS IN FOREIGN TRUSTS
- PART 9 - REGISTRATION OF TAX AGENTS
- REGULATION 153 INTERPRETATION
- REGULATION 154 APPOINTMENT OF SECRETARY
- REGULATION 155 COMMUNICATIONS TO BOARD
- REGULATION 156 PRESCRIBED QUALIFICATIONS FOR SUBPARAGRAPH 251BC(1)(b)(ii) OF THE ACT
- REGULATION 157 APPLICATION FOR EXEMPTION UNDER SECTION 251L
- REGULATION 158 PLACE OF LODGEMENT OF APPLICATIONS
- REGULATION 158A TAX AGENT APPLICATION FEES
- REGULATION 159 CERTIFICATE OF REGISTRATION
- REGULATION 160 BOARD TO NOTIFY COMMISSIONER OF REGISTRATION
- REGULATION 161 REGISTER OF TAX AGENTS
- REGULATION 162 BOARD TO NOTIFY COMMISSIONER OF EXEMPTION OF CERTAIN TAX AGENTS
- REGULATION 163 RETURN OF CERTIFICATES OF REGISTRATION AND EXEMPTION
- REGULATION 164 NOTIFICATION OF CHANGE OF ADDRESS
- REGULATION 165 SERVICE OF NOTICES ETC.
- REGULATION 166 PUBLICATION OF NOTICE OF SUSPENSION OR CANCELLATION
- REGULATION 167 NOTIFICATION OF PERSON CEASING TO BE NOMINEE OF REGISTERED TAX AGENT
- REGULATION 168 EVIDENCE
- REGULATION 169 REMOVAL OF BUSINESS TO ANOTHER STATE
- PART 9A - TAXATION OF SUPERANNUATION BUSINESS AND RELATED BUSINESS
- REGULATION 170 SEGREGATED CURRENT PENSION ASSETS - PRESCRIBED PENSIONS
- REGULATION 170A PRE-1 JULY 88 FUNDING CREDITS - WORKING OUT AMOUNTS APPLICABLE IN PARTICULAR YEARS OF INCOME
- PART 10 - MISCELLANEOUS
- FORMER REGULATION 170 SERVICES OF NOTICES ETC.
- REGULATION 171 SIGNATURES
- REGULATION 172 PRESUMPTION AS TO SIGNATURES
- REGULATION 173 APPOINTMENT OF PUBLIC OFFICER
- REGULATION 174 SCALE OF EXPENSES IN RESPECT OF PERSONS REQUIRED TO ATTEND BEFORE COMMISSIONER ETC UNDER SECTION 264 OF THE ACT
- REGULATION 175 OATH OR AFFIRMATION FOR PURPOSES OF SECTION 265
- REGULATION 176 PENALTY FOR OFFENCES
- REGULATION 177 CONSTITUTIONALLY PROTECTED FUNDS
- REGULATION 178 DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS
- PART 15 - APPLICATION AND TRANSITIONAL PROVISIONS
- REGULATION 200 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE INCOME TAX AMENDMENT REGULATION 2013 (NO 1)
- REGULATION 201 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TAX LAWS AMENDMENT (2013 MEASURES NO 1) REGULATION 2013
- REGULATION 202 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TAX AND SUPERANNUATION LAWS AMENDMENT (RELEASE CONDITIONS FOR NON-CONCESSIONAL CONTRIBUTIONS) REGULATION 2015
- REGULATION 202 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TREASURY LAWS AMENDMENT (2015 MEASURES NO 1) REGULATION 2015
- SCHEDULE 1
- SCHEDULE 2A
- SCHEDULE 2B
- SCHEDULE 5
- SCHEDULE 7 and 8
- SCHEDULE 9
- SCHEDULE 10 - LISTED COUNTRIES
- SCHEDULE 11
- SCHEDULE 12
- SCHEDULE 13
- SCHEDULE 14
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