{"id":"C1926L00191","name":"Income Tax Appeal Board Rules 1922 (Repeal)","slug":"income-tax-appeal-board-rules-1922-repeal","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"191 of 1926","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":21253,"registerId":"commonwealth-C1926L00191-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Income Tax Appeal Board Rules 1922 (Repeal)","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nSTATUTORY RULES.\n\n1926. No. 191\n\nRULES UNDER THE INCOME TAX ASSESSMENT ACT 1922–1925.\n\nI, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Rules under the Income Tax Assessment Act 1922–1925, to come into operation forthwith.\n\nDated this seventeenth day of December, 1926.\n\nSTONEHAVEN,\n\nGovernor-General.\n\nBy His Excellency’s Command,\n\nTHOS. W. CRAWFORD,\n\nfor Treasurer.\n\nIncome Tax Appeal Board Rules.\n\nStatutory Rules No. 200 of 1922, and Nos. 77 and 176 of 1923 are hereby repealed.\n\n \n\nPrinted and Published for the Government of the Commonwealth of Australia by H. J. Green, Government Printer for the State of Victoria.\n\nC.18129.—Price 3d.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2201},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The legislation performs exactly the function stated in its preamble and title: repealing specific 1922–1923 Income Tax Appeal Board Rules. There is no expansion beyond this straightforward repeal."},"complexity_factors":["Single operative provision (one sentence)","No defined terms or interpretation section","No conditional logic, exceptions, or procedural steps","Minimal cross-referencing (only citations of the three repealed instruments)"],"plain_english_summary":"This short law from 1926 is essentially a housekeeping measure that **cancels (repeals) three older legal instruments** governing tax disputes.\n\nSpecifically, it scraps:\n*   The **Income Tax Appeal Board Rules 1922** (the original procedural rules for challenging tax assessments)\n*   **Amendment No. 77 of 1923** and **Amendment No. 176 of 1923** (updates to those rules)\n\n**What this means:** If you were appealing an income tax decision at the time, this law signaled that the old rulebook for how your appeal would be heard was being thrown out—presumably to be replaced by new procedures (contained in a separate instrument). For modern readers, it is a historical marker showing the turnover of tax administration procedures in the 1920s."}},"importantCases":[],"_links":{"self":"/api/acts/income-tax-appeal-board-rules-1922-repeal","history":"/api/acts/income-tax-appeal-board-rules-1922-repeal/history","analysis":"/api/acts/income-tax-appeal-board-rules-1922-repeal/analysis","conflicts":"/api/acts/income-tax-appeal-board-rules-1922-repeal/conflicts","importantCases":"/api/acts/income-tax-appeal-board-rules-1922-repeal/important-cases","documents":"/api/acts/income-tax-appeal-board-rules-1922-repeal/documents"}}