Income Tax Assessment Regulations 1997 (Repealed)

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

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History

Part 2 heading inserted by SR No 172 of 2002.

Division 30 - Valuation of particular gifts of property  

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Division 30 heading inserted by SR No 172 of 2002.

REGULATION 30-212.02  

30-212.02   APPLICATION FOR VALUATION  
An application for a valuation under subsection 30-212(1) of the Act must:

(a) be in the approved form; and

(b) be lodged with the Commissioner; and

(c) include the application fee required by the approved form, which must not be more than $1 000.

Note:

Section 995-1 of the Act provides that approved form has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 . That section provides that an application under a taxation law is in the approved form if, and only if:

(a) it is in the form approved in writing by the Commissioner for that kind of application; and

(b) it contains a declaration signed by a person or persons as the form requires; and

(c) it contains the information that the form requires, and any further information, statement or document as the Commissioner requires, whether in the form or otherwise.

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Reg 30-212.02 amended by SLI No 39 of 2015, reg 4 and Sch 2 item 1, by inserting " than " in para (c), effective 31 March 2015.

Reg 30-212.02 amended by SLI No 90 of 2014, reg 4 and Sch 2 items 1 and 2, by substituting " Commissioner " for " General Manager, Australia Valuation Office " in para (b) and substituting para (c), effective 14 June 2014. Para (c) formerly read:

(c) include an application fee of $174.

Reg 30-212.02 substituted by SR No 172 of 2002 and inserted by SR No 128 of 2000.

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