Commonwealth legislation

Income Tax Appeal Board Rules 1922 (Repeal)

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

191 of 1926

Collection

legislative instrument

Plain English Summary

1/10 complexity

This short law from 1926 is essentially a housekeeping measure that cancels (repeals) three older legal instruments governing tax disputes.

Specifically, it scraps:

The Income Tax Appeal Board Rules 1922 (the original procedural rules for challenging tax assessments)
Amendment No. 77 of 1923 and Amendment No. 176 of 1923 (updates to those rules)

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.

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Current sections

Direct links to the current provisions in Income Tax Appeal Board Rules 1922 (Repeal).

Income Tax Appeal Board Rules 1922 (Repeal)

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STATUTORY RULES.

No. 191

RULES UNDER THE INCOME TAX ASSESSMENT ACT 1922–1925.

I, 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.

Dated this seventeenth day of December, 1926.

STONEHAVEN,

Governor-General.

By His Excellency’s Command,

THOS. W. CRAWFORD,

for Treasurer.

Income Tax Appeal Board Rules.

Statutory Rules No. 200 of 1922, and Nos. 77 and 176 of 1923 are hereby repealed.

Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Government Printer for the State of Victoria.

C.18129.—Price 3d.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.