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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
These Regulations implement the Income Tax Assessment Act’s administrative machinery: they prescribe the mandatory forms, supporting schedules, lodgment and payment procedures, and evidentiary rules used for assessment, objections and enforcement.
They affect anyone required to file returns (individuals, companies, partnerships, trustees, agents, employers) and concentrate operational authority and evidentiary advantages in the Commissioner’s office. Practically, they standardise reporting while raising record‑keeping, disclosure and timing risks for taxpayers.
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Direct links to the current provisions in Income Tax Regulations 1917.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1917. No. 280.
REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1915-1916.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1915-1916 to come into operation forthwith.
Dated this twenty-fourth day of October, One thousand nine hundred and seventeen.
R. M. FERGUSON,
Governor-General.
By His Excellency’s Command,
JOHN FORREST,
Treasurer.
Part I.—Introductory.
Short title.
1. These Regulations may be cited as the Income Tax Regulations 1917.
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.
Part V.—Miscellaneous.
Definition.
3. In these Regulations—
“Financial Year” means a financial year as fixed by the Act.
“The Act” means the Income Tax Assessment Act 1915-1916.
Part II.—Returns.
Signature of returns.
4. Every return shall be signed by the person who makes it.
Returns to be in First Form except as otherwise provided.
5. Except as hereinafter otherwise specially provided every return shall be made and furnished in the First Form in the Schedule.
Returns by companies.
(a) A Balance-sheet and Profit and Loss Account supporting the particulars in the return; (b) A statement showing:—
(i) the names and addresses of all shareholders resident in Australia during the twelve months preceding the financial year for which income tax is payable; and
(ii) the amount (if any) of profits paid or credited to each such shareholder during the twelve months preceding the financial year for which income tax is payable whether or not the period covered by the return differs from such financial year;
C.10479.—Price 8d.
(c) A statement showing:—
(i) how much of the assessable income derived by the Company, during the period covered by the return, has been credited or paid (either during or after that period) to members or shareholders who are absentees; and
(ii) how much of the assessable income derived by the Company, during the period covered by the return, has been credited or paid as interest to persons who are absentees in respect of debentures of the Company or on money lodged at interest with the Company; and
(d) (If the return is the first return furnished by the Company) notice of the appointment of the Public Officer of the Company.
Returns by partnerships.
7. Every partnership whose total income from all sources in Australia in any year exceeds £156 (one hundred and fifty-six pounds) shall, when called upon by the Commissioner by notice published in the Gazette, furnish to the Commissioner a partnership return setting forth a full and complete statement of the income derived by the partnership during the year in respect of which the return is required.
Return to be made by senior active partner in Australia.
8. Every partnership return shall be made and furnished by the Senior Active Partner resident in Australia.
Separate returns to be furnished for partners.
9. (1) Every partner in a partnership shall furnish a separate return of his total individual income (including income from the partnership and from other sources) in every case in which he would be required to furnish a return if the same total income had been derived by him from sources other than the partnership.
(2) The return shall state the income derived respectively from—
(a) the partnership, and
(b) from other sources.
Agent to furnish separate returns for each principal.
10. Every person liable to furnish a return as agent for another person shall furnish a separate return for each person for whom he is agent in addition to his own individual return.
Partnership return by agent.
11. Every agent for a partnership shall furnish a partnership return and shall also if so required by the Commissioner furnish a separate return for each partner.
Where agent not sole agent.
12. If an agent is not the sole agent in Australia for a person required to furnish a return, he shall furnish a separate return stating all his transactions as agent for that person.
Trustees.
13. (1) Every return in respect of a trust estate shall be made and furnished by the Senior Active Trustee resident in Australia.
(2) When there is no trustee resident in Australia the return shall be made and furnished by the agent in Australia for the trustees.
Statement to be furnished by employers.
14. (1) Every employer of labour shall, when called upon by the Commissioner either by general notice published in the Gazette or by direct notice to the employer, furnish to the Commissioner a statement showing:—
(a) the names and addresses of all persons employed by him during the period mentioned in the notice;
(b) the capacity in which each person was employed;
(c) the total amount, paid to each person during that period; and
(d) the value of board residence or other allowance made to each person during that period.
(2). Each statement shall be furnished to the Commissioner at a place where under the Regulations the return of the employer is to be furnished.
Special returns.
15. Returns required by the Commissioner otherwise than by Notice published in the Gazette pursuant to Section 28 (l) of the Act shall be made and furnished in the form specified in the requirement.
Substantially similar returns.
16. The Commissioner may at any time accept a return in a form substantially similar to a prescribed form.
Balance-sheets to be furnished.
17. A copy of every balance-sheet and profit and loss account relating to the income included in any return shall be furnished with that return.
Lodging of returns.
18. (1) Returns of income derived from sources wholly within one State shall be furnished to the Commissioner at the office of the Deputy Commissioner in that State.
(2) Returns of income derived from sources in Australia not wholly within any one State shall be furnished to the Commissioner at the head office of the Commissioner at Melbourne.
Source of dividends.
19. Income consisting of dividends on shares in a Company shall be deemed to have been derived from a source within the State in which the head office of the Company in Australia is situated.
Lodging of returns when income partly of dividends.
20. When part of an income consists of dividends on shares in companies and the remainder of the income has been derived from sources wholly within one State the return shall be furnished to the Commissioner at the office of the Deputy Commissioner in that State notwithstanding that the dividends may have been derived from sources within other States.
Source of mortgage interest.
21. (1) Income consisting of interest received under a mortgage shall be deemed to have been derived from a source within the State in which the mortgaged property is situated.
(2) If the mortgaged property is situated in more than one State the income shall be deemed to have been derived from sources within more than one State.
Territories.
22. For all purposes of these Regulations—
(a) the territory of the Seat of Government shall be deemed to be in the State of New South Wales;
(b) the territory of Papua shall be deemed to be in the State of Queensland; and
(c) the Northern Territory of Australia shall be deemed to be a separate State.
When return deemed to be furnished.
23. A return shall not be deemed to have been duly furnished to the Commissioner unless and until:—
(a) the proper form in accordance with these Regulations signed by the person making the return and containing a full true and complete statement of all matters and things required by the Act and Regulations, the Commissioner, and the form itself to be stated therein; and
(b) all balance-sheets, profit and loss accounts, statements, notices, and other documents which by the Act the Regulations or the Commissioner are required to accompany the return—
have at the place where under these Regulations the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.
Persons to take necessary steps for due lodging of return.
24. Whenever a person is required by the Act, the Regulations, or the Commissioner to furnish a return to the Commissioner, it shall be the duty of that person to make the required return and to take all steps necessary to insure that, the return is received by the Commissioner at the place where under these Regulations the return is to be furnished.
Address for service.
25. Every person who furnishes a return shall in the return give an address in Australia for service.
Notice of change of address.
26. Every person who has given an address for service and who subsequently changes his address shall, within one month after the change, give to the Commissioner at the place where he furnished his return notice in writing of his new address in Australia for service.
Address deemed to be last known place of business or abode.
27. The address for service last given to the Commissioner by any person shall for all purposes under the Act and Regulations be deemed the last known place of business or abode of that person in Australia.
Failure to notify change of address.
28. Any person who changes his address and fails to give to the Commissioner notice of his new address in Australia for service shall not be permitted to plead such change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or Regulations.
Annotations on returns.
29. (1) The Commissioner may cause or permit his officers to make on any return such marks, figures and annotations as the Commissioner thinks fit.
(2) The, marks, figures and annotations shall be made in different coloured ink from the ink used in the return and shall be initialled by the officer making them.
Part III.—Payment of Income Tax.
How tax may be paid.
30. A taxpayer may pay income tax in any of the following ways:—
(a) by delivery of cash, bank notes, or cheques at the office of the Commissioner or of any Deputy Commissioner;
(b) by remitting the tax to the Commissioner or any Deputy Commissioner by bank draft, or cheque, or postal money order or postal note payable in the city to which the remittance is sent; or
(c) by depositing the net amount, of the tax to the credit of the Commissioner or a Deputy Commissioner at any branch of the Commonwealth Bank of Australia.
Post office to be agent of remitter.
31. When a remittance is posted by a taxpayer addressed to the Commissioner or a Deputy Commissioner the Post Office shall be deemed to be the agent of the remitter and payment shall not be deemed to have been made until the remittance has been received by the addressee.
Payment by cheque.
32. When a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of income tax, the tax shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.
Receipts to be issued.
33. Receipts for income tax shall be issued by such persons as the Commissioner or a Deputy Commissioner may authorize.
Part payment of tax not to be accepted.
34. Except with the express consent of the Commissioner or a Deputy Commissioner, no money shall be accepted on account or in part payment of income tax.
Postage to be prepaid.
35. The postage on every return, statement, communication, remittance, or other matter sent by post addressed to the Commissioner the Assistant Commissioner or a Deputy Commissioner shall be fully prepaid by the sender.
Deficient postage.
36. When any sum is received as payment of income tax the Commissioner or Deputy Commissioner, as the case may be, shall first deduct therefrom the amount of postage and surcharge (if any) paid upon any unstamped or insufficiently stamped matter received through the post from the taxpayer and shall credit in payment of tax only the net amount then remaining.
Part IV.—Objections.
Form of objection.
37. (1) An objection under Section 37 of the Act to an assessment may be made in the Third Form in the Schedule.
(2) The objection shall be lodged with the Commissioner at the address from which notice of the assessment objected to was issued.
Part V.—Miscellaneous.
Signatures.
38. Any 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 effectual for all purposes as if signed by the Commissioner in person.
Signature deemed to be duly signed.
39. (1) Any certificate, notice, or other document bearing the written stamped or printed signature of the Commissioner the Assistant Commissioner or a Deputy Commissioner shall until the contrary is proved be deemed to have been duly signed by the person by whom it purports to have been signed.
(2) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held the office of Commissioner Assistant Commissioner or Deputy Commissioner, as the case may be.
Appointment of public officer.
40. Whenever the position of Public Officer of a Company becomes vacant, and it is necessary for a new Public Officer to be appointed, the notice of appointment by the Company of a new Public Officer shall be given to the Commissioner at the place where, under these Regulations, the return of the Company is to be furnished.
Onus of proof.
41. In any proceedings against a person for failing or neglecting to duly furnish a return, a certificate in writing signed by—
(a) the Commissioner;
(b) the Assistant Commissioner; or
(c) the Deputy Commissioner at whose office the return should have been furnished,
certifying that no return has been received from that person by any officer authorized by the Commissioner to receive returns at the place where under the Regulations the returns should have been furnished, shall be primâ facie evidence that the defendant has failed or neglected to duly furnish a return.
Copies or extracts certified by Commissioner to be received in evidence.
42. A writing certified by the Commissioner, the Assistant Commissioner or any Deputy Commissioner to be a true copy of or a true extract from any assessment, return, list, declaration, statement, book, document, or writing of any nature whatsoever in the custody of the Commissioner or of any officer of the Commissioner shall for all purposes be primâ facie evidence of the original of which it purports to be a copy or extract and shall be receivable in evidence to the same extent as the original.
Service of notices, &c.
43. Any notice or other communication by or on behalf of the Commissioner may be served upon any person by posting it, by prepaid letter post addressed to the person at his last known place of business or abode in Australia and service thereof shall be deemed to have been effected at the time when it would in the ordinary course of post have arrived at the place to which it was addressed or at the post town or post office nearest to that place whether or not it has in fact been received by the addressee.
Where prosecution may be instituted.
44. A prosecution under Section 58 of the Act, for any of the following offences, namely:—
(a) failing or neglecting to duly furnish a return; or
(b) knowingly and wilfully making or delivering a false return—
may at the option of the prosecutor be instituted either—
(a) in a Court of Summary Jurisdiction having jurisdiction at the place where under these Regulations the
This is an opening excerpt, not the complete document.