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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
Australia’s first federal income tax regulation (Oct 1915) put into practical effect the Income Tax Assessment Act 1915, created urgent administrative rules to collect wartime income tax, and set who was liable — residents with incomes above £156, companies, non‑resident earners and various agents/trustees.
It established the filing, payment, deduction and objection procedures and confidentiality for officials, creating the administrative foundation that enabled the Commonwealth to tax income directly and fund the war effort.
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Direct links to the current provisions in Income Tax Regulations 1915 (Provisional).
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1915. No. 213.
PROVISIONAL REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1915.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that, on account of urgency, the following Regulations under the Income Tax Assessment Act 1915 should come into immediate operation, and make the Regulations to come into operation forthwith as Provisional Regulations.
Dated this twenty-seventh day of October, One thousand nine hundred and fifteen.
R. M. FERGUSON,
Governor-General.
By His Excellency’s Command,
E. J. RUSSELL,
for Treasurer.
PART I.—INTRODUCTORY.
Short Title.
1. These Regulations may be cited as the Income Tax Regulations 1915.
Parts.
2. These Regulations are divided into Parts, as follows:—
Part I.—Introductory.
Part II.—Returns.
Part III.—Payment of Income Tax.
Part IV.—Objections and Appeals.
Part V.—Miscellaneous.
Definition.
3. In these Regulations “the Act” means the Income Tax Assessment Act 1915.
PART II.—RETURNS.
4. Returns in the first Form in the Schedule hereto shall be furnished by all persons resident in Australia, and partnerships, whose total income from all sources in Australia in any year exceeds £156, and by companies and absentees in respect of the whole of their income derived from all sources in Australia.
Provided that the Commissioner may require any other person, trustee, partnership, or company to furnish a return either in the first Form in the Schedule hereto or in any other form. Provided further that the Commissioner may accept a return in a substantially similar form to a prescribed form.
Places for Lodging Returns.
5. (1) Returns shall be lodged at the following places:—
(a) When the income being returned is derived from sources in one State of the Commonwealth only—to the Deputy Commissioner of Taxation in the capital city in that State.
C. 12684.—Price 5d.
(b) When the income being returned is derived from sources in more than one State of the Commonwealth—to the Commissioner of Taxation at Melbourne.
(2) For purposes of these Regulations the territory of the seat of Government shall be deemed to be in the State of New South Wales, and the Northern Territory and the Territory of Papua shall be deemed to be in the State of Queensland.
(3) When income consists of dividends in a company, the dividends shall be deemed to have been derived from a source in the State in which the head office of the company in Australia is situated.
Provided that where a person who is liable to render a return derives part of his income from dividends on shares in companies, and the remainder of his income from sources in one State only, the return shall be lodged with the Deputy Commissioner of Taxation for the State in which the income other than dividends was derived, notwithstanding that the company or companies from which the dividends were received may be located in another State.
(4) When income consists of interest on mortgage the interest shall be deemed to have been derived from a source in the State in which the security for the mortgage is situated. If the interest is paid on a mortgage secured upon property situated in more than one State, it shall be deemed to have been derived from sources in more than one State.
(5) When a person not resident in Australia sells goods in Australia through one or more agents in Australia, each agent shall render a separate return in respect of his principal to the Commissioner at Melbourne.
Balance-Sheets to be Produced.
6. A copy of any balance-sheet and profit and loss account relating to the income being returned shall be lodged with the return.
Additions to Returns.
7. The Commissioner may permit or cause to be made in any return such additions or corrections as he thinks fit. Such additions or corrections shall be made in different colored ink from that in the return, and shall be initialed by the person making them.
Notations on Returns.
8. The Commissioner may cause to be written on any returns such observations and directions as he thinks fit.
Postage on Returns.
9. Every return, statement, or other form of postal matter addressed to the Commissioner or to a Deputy Commissioner must bear the proper postage.
Change of Address.
10. Any person who has rendered a return shall give notice to the Commissioner or the Deputy Commissioner, as the case requires, of any change of address for service of notices, &c., within one calendar month after such change, and in default of the notice being given, shall not be permitted to avail himself of the fact of the change of address in defence in any proceedings which may be instituted against him for any breach of the Act or Regulations.
Returns by Companies.
12. (1) The public officer of every company carrying on business in Australia shall render a return to the Commissioner or the Deputy Commissioner, as the case requires, setting out the whole of its financial statement according to the headings in the first Form in the Schedule hereto, together with a balance-sheet supporting such statement.
(2) The public officer shall at the same time forward a statement showing the names and addresses of the shareholders of the company, the number of shares held, the total shares issued by the company, the paid-up capital of the company, the amount paid up on each share and the amount (if any) of profits paid or credited to each shareholder during the financial year in respect of which the return of income is made.
Returns by Agents.
13. (1) An agent for a person (herein called the “principal”) liable to render a return under the Act shall make a separate return in respect of the income of each separate principal represented by him in addition to his own individual return.
(2) An agent who represents a partnership shall make one return for the partnership and shall, if called upon by the Commissioner, make separate returns for the several members of the partnership.
(3) If the agent is not the sole agent in Australia for a principal represented by him he shall render a separate return showing all his transactions on behalf of his principal as required by Regulation 5 (5).
Returns by Trustees.
14. The return to be rendered in respect of a trust estate shall be rendered by the senior active trustee resident in Australia. When there is no trustee resident in Australia the return shall be rendered by the agent in Australia for the trustees.
Returns by Partnerships.
15. A return shall be rendered on behalf of the partnership by the senior active partner resident in Australia in respect of partnership income, and each partner shall render a separate return showing the income from the partnership, together with his income from any other source: provided (in the case of a resident partner only) his total income exceeds £156.
Wages Returns by Employers.
16. Every employer of labour when called upon by the Commissioner, either by general notice published in the Gazette or by direct notice to the employer, shall furnish annually a statement setting out the names and addresses of all persons employed during the preceding financial year, together with the capacity in which each person was employed, and the total amount paid to each, together with the value of board, residence, or other allowance made to the employee during such year.
PART III.
Payment of Income Tax.
17. Taxes may be paid at the office of the Commissioner or of a Deputy Commissioner in any State in any of the following modes:—
(a) By cash, or bank notes, or cheques.
(b) By direct remittance by bank draft or cheque, or post-office order or postal note, payable in the capital city of the State, for the net amount payable.
18. Receipts for payments of tax shall be issued by such persons as the Commissioner may authorize.
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19. The Commissioner or Deputy Commissioner, as the case may be, shall credit taxpayers with, the net amount only of taxes received, and shall deduct from any remittance the amount of any charge by way of exchange or duty stamp upon any remittance, and the amount of postage and surcharge paid upon any unstamped or insufficiently stamped communication received through the post from any taxpayer.
20. Except with the express consent of the Commissioner or a Deputy Commissioner no money shall be received on account or in part payment of Income Tax.
21. When payment or remittance is made by cheque, the tax shall not be deemed to be paid, notwithstanding any receipt given therefor, until the amount of the cheque has been collected.
PART IV.
Objections and Appeals.
22. The notice of objection provided by Section 37 of the Act may be in accordance with the second Form in the Schedule.
PART V.—MISCELLANEOUS.
Signature of Authorized Officer.
23. A notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf; and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effective for all purposes as if signed by the Commissioner in person.
Stamped Signature of the Commissioner or Deputy Commissioner.
24. Any notice or other document bearing the written, stamped, or printed signature of the Commissioner or the Deputy Commissioner shall be deemed to have been duly signed by him until the contrary is proved, and judicial notice shall be taken of such signature accordingly, without the necessity of proof of his appointment as Commissioner or Deputy Commissioner.
Public Officers of Companies.
25. (1) Notice of the appointment of a public officer of a company shall be lodged with the Commissioner or the Deputy Commissioner, as the case requires, with the return of the company’s income mentioned in Regulation 12.
(2) When the position of public officer of a company becomes vacant, a fresh appointment shall be made by the company within one month after the vacancy arises, and notice of the fresh appointment shall be immediately forwarded to the Commissioner or to the Deputy Commissioner, as the case requires.
Evidence.
26. A copy, certified under the hand of the Commissioner or a Deputy Commissioner, of any assessment, return, list, declaration, or statement, or of any book, document, or writing of any nature whatever in the custody of the Commissioner or a Deputy Commissioner or any officer appointed under the Act, shall for all purposes be primâ facie evidence of the contents of the original of which it purports to be a copy.
Addresses of Taxpayers.
27. For the purpose of any notice under the Act or Regulations, the address of any taxpayer or person as described in any record of taxpayers in the custody of the Commissioner or the Deputy Commissioner, shall be deemed to be the usual or last known place of abode of such taxpayer or person.
Service of Notice.
28. Any notice served by or on behalf of the Commissioner by posting it to the usual or last known place of business or place of abode of any person shall be deemed to have been served at the time when it would, in the ordinary course of post, have arrived at the place to which it was addressed, or to the post town or post office nearest to that place, whether it has or has not been received by the addressee.
Calculation of Sinking Fund.
29. When it is necessary for purposes of an assessment to ascertain a sinking fund required to replace a sum of money during a number of years, Table I. in the Schedule shall be applied.
Declaration of Secrecy.
30. Every officer before acting in the execution of his office shall make the following declaration before a Justice of the Peace or a Commissioner for taking Affidavits or a Commissioner for Declarations:—
Income Tax Assessment Act 1915.
Officer’s Declaration of Secrecy.
I, of in the State of , in the Commonwealth of Australia, do solemnly and sincerely declare that I will not divulge or communicate any matter or thing coming under my notice in the performance of my duties under the above Act to any person except as may be authorized by law for the purpose of carrying into effect the provisions of the Income Tax Assessment Act 1915.
(Usual Signature)
Declared before me at , in the State of this day of , 191 .
Justice of the Peace for the State of
Commissioner for taking Affidavits.
Commissioner for Declarations.
Witnesses’ Expenses.
31. The scale of expenses to be allowed to persons required to attend and give evidence under Section 56 of the Act shall be as follows:—
<table cellspacing="0" cellpadding="0" style="width:100%; margin-top:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td style="width:65.9%; border-top:0.75pt solid #000000; padding-right:0.5pt; padding-left:0.5pt; vertical-align:middle; background-color:#ffffff"><p class="BodyText1" style="margin-right:0pt; margin-left:0pt; text-indent:0pt; line-height:normal; font-size:10pt; background-color:transparent"><span class="Bodytext55pt" style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; letter-spacing:normal; vertical-align:baseline">Persons.</span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.5pt; padding-left:0.12pt; vertical-align:bottom; background-color:#ffffff"><p class="BodyText1" style="margin-right:0pt; margin-left:0pt; text-indent:0pt; line-height:normal; font-size:10pt; background-color:transparent"><span class="Bodytext55pt" style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; letter-spacing:normal; vertical-align:baseline">If resident at place of hearing or within four miles.</span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.5pt; padding-left:0.12pt; vertical-align:bottom; background-color:#ffffff"><p class="BodyText1" style="margin-right:0pt; margin-left:0pt; text-indent:0pt; line-height:normal; font-size:10pt; background-color:transparent"><span class="Bodytext55pt" style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; letter-spacing:normal; vertical-align:baseline">If resident beyond four miles from place of hearing.</span></p></td></tr><tr style="height:13.85pt"><td style="width:65.9%; border-top:0.75pt solid #000000; padding-right:0.5pt; padding-left:0.5pt; vertical-align:middle; background-color:#ffffff"><p style="margin-right:0pt; margin-left:0pt; text-align:center; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.5pt; padding-left:0.12pt; vertical-align:middle; background-color:#ffffff"><p class="BodyText1" style="margin-right:0pt; margin-left:0pt; text-indent:0pt; line-height:normal; font-size:10pt; background-color:transparent"><span class="Bodytext55pt" style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; letter-spacing:normal; vertical-align:baseline">Per diem.</span></p></td><td colspan="3" style="border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:0.5pt; padding-left:0.12pt; vertical-align:middle; background-color:#ffffff"><p class="BodyText1" style="margin-right:0pt; margin-left:0pt; text-indent:0pt; line-height:normal; font-size:10pt; background-color:transparent"><span class="Bodytext55pt" style="font-family:'Times New Roman', serif; font-size:10pt; font-weight:normal; letter-spacing:normal; vertical-align:baseline">Per diem.</span></p></td></tr><tr style="height:1pt"><td style="width:65.9%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:middle; background-color:#ffffff"><p style="margin-right:0pt; margin-left:0pt; text-align:center; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:5.8%; border
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