1Social Services Contribution Regulations 1945

STATUTORY RULES.

1945. No. 191.

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REGULATIONS UNDER THE SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1945.*

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 Social Services Contribution Assessment Act 1945.

Dated this sixth day of December, 1945.

HENRY

Governor-General.

By His Royal Highness’s, Command,

J. B. CHIFLEY

Treasurer.

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Social Services Contribution Regulations.

Citation.

1. These Regulations may be cited as the Social Services Contribution Regulations.

Commencement.

2. Nothing, in these Regulations shall require an employer to make any deduction from the salary or wages of an employee paid before the first day of January, 1946.

Definitions.

3. In these Regulations—

“the Income Tax Regulations” means the Income Tax Regulations contained in Statutory Rules 1936, No. 94, as amended by Statutory Rules up to and including Statutory Rules 1945. No. 169.

Oath or declaration by officers.

4. The oath or declaration which an officer may be required to make in pursuance of sub-section (7.) of section 13 of the Social Services Contribution Assessment Act 1945 shall be in accordance with Form 1

* Notified in the Commonwealth Gazette on 6th December, 1945.

6918.—Price 5D.

or Form 2, as the case may be, in the First Schedule to the Income Tax Regulations, but, for the purposes of these Regulations, those forms shall be deemed to be varied as if—

(a) the words “Social Services Contribution Assessment Act 1945” were substituted for the words “Income Tax Assessment Act 1936” (wherever occurring);

(b) the figures “13” were substituted for the figures “16” (wherever occurring); and

(c) the words “or of any previous law of the Commonwealth relating to income tax” (wherever occurring) were omitted.

Application of provisions of Income Tax Regulations.

5. The provisions of the Income Tax Regulations shall, mutatis mutandis, apply in relation to social services contribution in like manner as they apply in relation to income tax, but for the purposes of these Regulations those provisions shall be read as if—

(a) the words “social services contribution” were substituted for the words “income tax” and the word “taxation” (wherever occurring, except where the word “taxation” is immediately preceded by the words “Commissioner of” or “Deputy Commissioner of”);