1Income Tax Regulations 1915 (Provisional)

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.