TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

Part 5 inserted by SR No 73 of 2000.

Div 2 inserted by SR No 73 of 2000.

Reg 26 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 74, effective 1 July 2015. Reg 26 formerly read:

REGULATION 26 PRESCRIBED MATTERS FOR DECLARATIONS (ACT S 15-50 OF SCHEDULE 1)  
26(1)
For the purposes of paragraph 15-50(1)(b) of Schedule 1 to the Act, the following matters in relation to an individual are prescribed:

(a) (Omitted by SLI No 77 of 2007)

(b) whether the individual is entitled to a zone rebate mentioned in section 79A of the Income Tax Assessment Act 1936 ;

(c) whether the individual is entitled to a concessional rebate mentioned in section 159J or 159L of that Act;

(ca) whether the individual is entitled to a tax offset mentioned in Subdivision 61-A of the 1997 Tax Act;

(d) whether the individual is entitled to a rebate mentioned in section 301-25 , 301-40 , 301-100 , 302-75 or 302-85 of the 1997 Tax Act;

(e) if, in any period, the individual is taken under subsection 251U(1) of Income Tax Assessment Act 1936 to have been a prescribed person for the purposes of Part VIIB of the that Act in the period - whether the individual is entitled to full or partial relief from Medicare levy;

(f) if paragraph (e) does not apply to the individual - whether the individual is entitled to a variation in the amount of Medicare levy that would otherwise be payable by the individual;

(g) whether the individual wishes to have an additional amount withheld because of an expected liability for the Medicare levy or Medicare levy surcharge;

(h) (Repealed by SLI No 158 of 2009)

(i) whether the individual has an accumulated FS debt within the meaning of subsection 19AB(2) of the Social Security Act 1991 or subsection 3(1) of the Student Assistance Act 1973 ;

(j) whether the individual is entitled to a rebate for low income aged persons and pensioners mentioned in section 160AAAA of the Income Tax Assessment Act 1936 ;

(k) whether the individual wishes to have an amount withheld, by agreement between the individual and the entity, (in addition to any amount required to be withheld under the Act or these Regulations).

Note:

An amount withheld because of the agreement mentioned in this paragraph is an amount withheld under Division 12 of Schedule 1 to the Act.

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History

Reg 26(1) amended by SLI No 279 of 2013, reg 4 and Sch 1 item 9, by inserting para (ca), applicable on and after 1 July 2013.

Reg 26(1) amended by SLI No 92 of 2012, reg 3 and Sch 1 item 2, by substituting para (j), effective 1 July 2012. Para (j) formerly read:

(j) whether the individual is entitled to a rebate for low income aged persons mentioned in section 160AAAA of the Income Tax Assessment Act 1936 ;

Reg 26(1) amended by SLI No 158 of 2009, reg 3 and Sch 1 item 1, by omitting para (h), effective 27 June 2009. Para (h) formerly read:

(h) whether the individual is entitled to the family tax benefit within the meaning of the A New Tax System (Family Assistance) Act 1999 ;

Reg 26(1) amended by SLI No 77 of 2007, reg 3 and Sch 1 items 3 to 6, by omitting para (a), substituting " the Income Tax Assessment Act 1936 " for " that Act " in para (b) and (e), and substituting para (d), applicable in relation to a financial year commencing on or after 1 July 2007. Para (a) and (d) formerly read:

(a) whether the individual is entitled to a deductible amount under section 27H of the Income Tax Assessment Act 1936 ;

(d) whether the individual is entitled to a rebate mentioned in section 159SM or 159SU of that Act;

Reg 26(1) amended by SR No 354 of 2001, SR No 164 of 2001 and SR No 152 of 2000.

26(2)
For the purposes of paragraph 15-50(3)(b) of Schedule 1 to the Act, the following matters in relation to an individual are prescribed:

(a) whether the individual wishes to reduce the amount withheld to correspond with the lower of the amounts specified in item 1 of the table in Part I of Schedule 7 to the Income Tax Rates Act 1986 (the tax-free threshold);

(b) whether the individual has an accumulated HEC debt within the meaning of subsection 106H(1) of the Higher Education Funding Act 1988 ;

(ba) whether the individual has an accumulated HELP debt within the meaning of section 140-25 of the Higher Education Support Act 2003 ;

(c) whether the individual is a foreign resident;

(d) whether the individual has an accumulated FS debt within the meaning of subsection 19AB(2) of the Social Security Act 1991 or subsection 3(1) of the Student Assistance Act 1973 .

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Reg 26(2) amended by SLI No 216 of 2006, reg 6 and Sch 4 item 4, by substituting para (a), effective 14 September 2006. Para (a) formerly read:

(a) whether the individual wishes to reduce the amount withheld to correspond with the first-mentioned amount (the tax-free threshold) set out in column 1 of the table in clause 1 of Part I of Schedule 7 to the Income Tax Rates Act 1986 ;

Reg 26(2) inserted by SR No 73 of 2000 and amended by SR No 152 of 2000, SLI No 182 of 2005.