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INCOME TAX REGULATIONS 1936 [ REPEALED]
REGULATION 1 NAME OF REGULATIONS
REGULATION 2 DEFINITIONS
REGULATION 3 OATH OR DECLARATION BY OFFICERS
REGULATION 6 PRESCRIBED CLASS OF PERSONS (ACT, SUBSECTION 23AB(2))
REGULATION 7 TERMINATION DATES OF OPERATIONAL AREAS (ACT, SUBSECTION 23AC(7))
REGULATION 7A DECLARATION OF ELIGIBLE DUTY
REGULATION 7B PRESCRIBED STANDARDS - (ACT, PARAGRAPH 26AFB(2)(c))
REGULATION 8 APPROVED TRUSTEE
REGULATION 8A INTERDEPENDENCY RELATIONSHIPS (ACT S 27AAB)
REGULATION 9 PRESCRIBED LIFE TABLES - SUBSECTION 27H(4) OF THE ACT
REGULATION 12 EXCLUDED CAR PARKING FACILITIES
REGULATION 12A MAXIMUM DEDUCTION FOR SUPERANNUATION CONTRIBUTIONS BY ELIGIBLE PERSONS
REGULATION 13 PRESCRIBED STOCK EXCHANGES
REGULATION 14AA DEBENTURES ISSUED ON OVERSEAS CAPITAL MARKET (SUBSECTION 128F(8))
REGULATION 14A INTERPRETATION
REGULATION 14B RISK COMPONENT: TERM INSURANCE POLICY
REGULATION 14C RISK COMPONENT: UNBUNDLED LIFE ASSURANCE POLICY
REGULATION 14D RISK COMPONENT: OTHER LIFE ASSURANCE POLICIES
REGULATION 15 RETURNS
REGULATION 16 RETURNS BY PERSONS OTHER THAN COMPANIES
REGULATION 17 RETURNS BY COMPANIES
REGULATION 18 SIMPLIFIED RETURN FORMS
REGULATION 19 STATEMENT TO BE FURNISHED BY EMPLOYERS
REGULATION 20 AMENDMENT OF ASSESSMENTS FOR AN INCOME YEAR
REGULATION 21 SEPARATE RETURNS BY PARTNERS
REGULATION 22 RETURNS BY TRUSTEES
REGULATION 23 RETURNS BY AGENTS
REGULATION 24 NOT SOLE AGENT
REGULATION 25 SPECIAL RETURNS
REGULATION 26 SUBSTANTIALLY SIMILAR FORM
REGULATION 27 IDENTIFICATION OF STATEMENTS ACCOMPANYING RETURNS
REGULATION 28 WHERE TO LODGE RETURNS
REGULATION 29 FURNISHING OF RETURNS BY PARTNERSHIPS AND TRUSTEES
REGULATION 30 FURNISHING OF RETURNS BY NON-RESIDENTS
REGULATION 31 FURNISHING OF RETURNS AS DIRECTED BY COMMISSIONER
REGULATION 32 SOURCE OF MORTGAGE INTEREST
REGULATION 33 TERRITORIES
REGULATION 34 WHEN TAXPAYER TAKEN TO HAVE FURNISHED RETURN
FORMER REGULATION 35 PERSONS MUST ENSURE RETURN IS RECEIVED
FORMER REGULATION 36 NOTICE OF ADDRESS
FORMER REGULATION 37 NOTICE OF CHANGE OF ADDRESS
FORMER REGULATION 38 ADDRESS FOR SERVICE
FORMER REGULATION 39 LAST KNOWN PLACE OF BUSINESS OR ABODE
FORMER REGULATION 40 FAILURE TO NOTIFY CHANGE OF ADDRESS
REGULATION 41 ANNOTATIONS ON RETURNS
REGULATION 42 ELIGIBLE TERMINATION PAYMENTS - ROLL-OVER
REGULATION 35 REFERENCES TO ACT INCLUDE REFERENCES TO 1997 ACT
REGULATION 36 PREFERRED ADDRESS FOR SERVICE
REGULATION 37 CHANGE OR WITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE
REGULATION 37A REQUIREMENT TO MAINTAIN A PREFERRED ADDRESS FOR SERVICE
REGULATION 38 SUBSTITUTE PREFERRED ADDRESS FOR SERVICE
REGULATION 39 FAILURE TO NOTIFY CHANGE OF ADDRESS
REGULATION 40 SERVICE OF DOCUMENTS
REGULATION 46 INTRODUCTORY
REGULATION 47 INTERPRETATION
REGULATION 48 RULES FOR WORKING OUT ETPS FOR TRANSITIONAL RBL PURPOSES
REGULATION 49 SPECIAL RULES RELATING TO HAS
REGULATION 50 INTRODUCTORY
REGULATION 51 COMMISSIONER MAY DETERMINE RBLs AT HIGHER AMOUNT
REGULATION 52 RBLs - PERSONS AGED UNDER 45 ON 1 JULY 1994
REGULATION 53 RBLs - PERSONS AGED AT LEAST 45, BUT UNDER 50, ON 1 JULY 1994
REGULATION 53A RBLs - PERSONS AGED AT LEAST 50 ON 1 JULY 1994
REGULATION 53B AMOUNT OF TRANSITIONAL RBLs
REGULATION 53C REASONABLE BENEFIT LIMIT WHERE AMOUNT IN ADF, LIFE ASSURANCE COMPANY OR REGISTERED ORGANISATION
REGULATION 53D REASONABLE BENEFIT LIMIT WHERE RECIPIENT MEMBER OF CERTAIN FUND ON 15 AUGUST 1989
REGULATION 53E REGISTRATION OF TRANSITIONAL RBLs
REGULATION 53F FORM OF REGISTRATION
REGULATION 53FA REVIEW OF DECISIONS
REGULATION 53G INTERPRETATION
REGULATION 53H PENSION VALUATION FACTOR (S 140C OF THE ACT)
REGULATION 53J PENSION AND ANNUITY STANDARDS (ACT S 140L)
REGULATION 53K PAYERS OF BENEFITS - SPECIFIED INFORMATION (ACT S 140M)
REGULATION 53L PAYERS OF ETPs THAT ARE ROLLED-OVER - SPECIFIED INFORMATION (S 140Q OF THE ACT)
REGULATION 53M INTERPRETATION OF SCHEDULES 2A AND 2B
REGULATION 54 INTERPRETATION
REGULATION 55 FILE NUMBER REPORTS
REGULATION 56 ANNUAL INVESTMENT INCOME REPORTS
REGULATION 56A PARAGRAPH 202DDB(1)(b) OF THE ACT: CONDITION
REGULATION 57 REVIEWABLE DECISIONS
REGULATION 57A ISSUE OF INVESTMENT BODY REMITTER NUMBERS
REGULATION 57B ALTERATION OF INVESTMENT BODY REMITTER NUMBERS
REGULATION 57C CANCELLATION OF INVESTMENT BODY REMITTER NUMBERS
REGULATION 57D QUOTATION OF INVESTMENT BODY REMITTER NUMBERS
REGULATION 69 INTERPRETATION
Subdivision 2 - Rates of Deductions from Salaries or Wages of Employees
REGULATION 97 DEFINITIONS FOR SUBDIVISIONS 3 AND 3A
REGULATION 98 FAMILY LAW SUPERANNUATION INTEREST SPLITS - CIRCUMSTANCES RELATING TO INTERESTS FOR NON-MEMBER SPOUSES (ACT S 27ACA ETC)
REGULATION 98A FAMILY LAW SUPERANNUATION INTEREST SPLITS - CIRCUMSTANCES RELATING TO TRANSFERS OF AMOUNTS (ACT S 27ACA ETC)
REGULATION 98B SPOUSE CONTRIBUTIONS-SPLITTING AMOUNTS (ACT S 27A)
REGULATION 98C ELECTION TAKEN TO HAVE BEEN MADE IN RELATION TO A QUALIFYING ETP THAT IS A CONTRIBUTIONS-SPLITTING ETP (ACT S 27D)
REGULATION 98D CONTRIBUTIONS-SPLITTING APPLICATIONS (ACT S 82AAT)
FORMER REGULATION 98 RATES OF DEDUCTION - ETP
REGULATION 99 PAYER MUST GIVE TAXPAYER ETP PRE-PAYMENT STATEMENT
REGULATION 99A CONTENTS OF ETP PRE-PAYMENT STATEMENT
REGULATION 99B TAXPAYER TO GIVE PAYER INSTRUCTIONS
REGULATION 99C INSTRUCTIONS TO MAKE A PAYMENT
REGULATION 99D PAYER TO GIVE RECEIVING FUND AN ETP ROLL-OVER STATEMENT
REGULATION 99E PAYMENT INSTRUCTIONS
REGULATION 99F AGGREGATED AMOUNT OF PRE-JULY 83 COMPONENT AND TAXED ELEMENT OF POST-JUNE 83 COMPONENT
REGULATION 99G APPLIED AMOUNT
REGULATION 99H ETP ROLL-OVER STATEMENT TO BE GIVEN TO TAXPAYER
REGULATION 99I RECORDS TO BE KEPT
REGULATION 99J ETP GROUP CERTIFICATE
REGULATION 99K CONTENTS OF ETP GROUP CERTIFICATES
REGULATION 99L WHO HAS AUTHORITY TO SIGN FORMS
REGULATION 99M ELECTRONIC TRANSMISSION AND STORAGE OF FORMS
REGULATION 100 EMPLOYEE MAY QUOTE TAX FILE NUMBER
REGULATION 100A INTERPRETATION
REGULATION 100B CONTRAVENTION NOTICE
REGULATION 100C CONTENTS OF CONTRAVENTION NOTICE
REGULATION 100D NOTIFICATION THAT PERSON MAY PAY PENALTY
REGULATION 100E CONTENTS OF CONTRAVENTION NOTICE - OTHER MATTERS
REGULATION 100F PENALTY
REGULATION 100G NO REQUIREMENT TO SERVE CONTRAVENTION NOTICE
REGULATION 100H CONSEQUENCES OF PAYMENT OF PENALTY
REGULATION 100I PAYMENT BY CHEQUE
REGULATION 100J OTHER PROCEEDINGS NOT AFFECTED
Subdivision 4 - Home loan interest
Subdivision 5 - Group Employers
Subdivision 6 - Employers other than Group Employers
Division 3 - Notional Tax and Provisional Tax
Division 4 - Collection of tax in respect of certain payments for work
Division 5 - Collection of tax in respect of certain payments
Division 6 - Collection of withholding tax
Division 7 - Collection of mining withholding tax Archived: Div 8 repealed as inoperative by SLI No 216 of 2006, reg 3 and Sch 1 item 10, effective 14 September 2006. For former wording see the CCH Australian Income Tax Legislation archive.
Division 9 - Reportable Payments System
Division 10 - Reportable payments in the fishing industry
Division 11 - Reportable payments in the clothing industry
Division 11A - Reportable payments in the smash repair industry
Division 11B - Reportable payments in the fruit and vegetable industry
REGULATION 147G AFFIDAVITS AND STATUTORY DECLARATIONS OF GOVERNMENT BODIES - PRESCRIBED PERSONS
REGULATION 148 INTERPRETATION
REGULATION 149 AMOUNT OF REBATE OF TAX
REGULATION 150 APPLICATION OF THIS PART
REGULATION 150AA DEFINITIONS
REGULATION 150AB ELIGIBILITY - AMOUNT OF REBATE INCOME
REGULATION 150AC EQUIVALENT CIRCUMSTANCES INCOME LIMIT
REGULATION 150AD REBATE FOR LOW INCOME AGED PERSONS AND PENSIONERS
REGULATION 150AE TRANSFER OF UNUSED REBATE FROM TAXPAYER OTHER THAN TRUSTEE
REGULATION 150AF TRANSFER OF UNUSED REBATE FROM TAXPAYER WHO IS TRUSTEE
[ Division 2 - Rebate in respect of certain pensions]
REGULATION 152 REBATE OF TAX IN RESPECT OF REBATABLE BENEFITS
REGULATION 152A INTERPRETATION
REGULATION 152B INCOME OR PROFITS AS DESIGNATED CONCESSION INCOME
REGULATION 152C LISTED COUNTRIES
REGULATION 152D CAPITAL GAINS REGARDED AS SUBJECT TO TAX
REGULATION 152E CIRCUMSTANCES SPECIFIED FOR THE DEFINITION OF ROLL-OVER RELIEF IN REGULATION 152D
REGULATION 152F ACCRUALS TAX LAWS
FORMER REGULATION 152F CERTAIN CAPITAL GAINS REGARDED AS SUBJECT TO TAX
REGULATION 152G STATE FOREIGN TAXES THAT ARE TREATED AS FEDERAL FOREIGN TAXES
FORMER REGULATION 152G CIRCUMSTANCES SPECIFIED FOR PURPOSES OF REGULATIONS 152E AND 152F
REGULATION 152H AMORTISATION OF EXPENDITURE IN ACQUIRING PROPERTY
FORMER REGULATION 152H TAX SPARING
REGULATION 152I APPROVED STOCK EXCHANGES
FORMER REGULATION 152I FEATURES RELATING TO TAXATION IN BROAD-EXEMPTION LISTED COUNTRIES
REGULATION 152J INTERNATIONAL SECTORAL CLASSIFICATION SYSTEMS
FORMER REGULATION 152J WHAT ARE ' BROAD-EXEMPTION LISTED COUNTRIES ' AND ' LIMITED-EXEMPTION LISTED COUNTRIES ' ?
REGULATION 152M EXEMPTION OF INTERESTS IN FOREIGN TRUSTS
REGULATION 153 INTERPRETATION
REGULATION 154 APPOINTMENT OF SECRETARY
REGULATION 155 COMMUNICATIONS TO BOARD
REGULATION 156 PRESCRIBED QUALIFICATIONS FOR SUBPARAGRAPH 251BC(1)(b)(ii) OF THE ACT
REGULATION 157 APPLICATION FOR EXEMPTION UNDER SECTION 251L
REGULATION 158 PLACE OF LODGEMENT OF APPLICATIONS
REGULATION 158A TAX AGENT APPLICATION FEES
REGULATION 159 CERTIFICATE OF REGISTRATION
REGULATION 160 BOARD TO NOTIFY COMMISSIONER OF REGISTRATION
REGULATION 161 REGISTER OF TAX AGENTS
REGULATION 162 BOARD TO NOTIFY COMMISSIONER OF EXEMPTION OF CERTAIN TAX AGENTS
REGULATION 163 RETURN OF CERTIFICATES OF REGISTRATION AND EXEMPTION
REGULATION 164 NOTIFICATION OF CHANGE OF ADDRESS
REGULATION 165 SERVICE OF NOTICES ETC.
REGULATION 166 PUBLICATION OF NOTICE OF SUSPENSION OR CANCELLATION
REGULATION 167 NOTIFICATION OF PERSON CEASING TO BE NOMINEE OF REGISTERED TAX AGENT
REGULATION 168 EVIDENCE
REGULATION 169 REMOVAL OF BUSINESS TO ANOTHER STATE
REGULATION 170 SEGREGATED CURRENT PENSION ASSETS - PRESCRIBED PENSIONS
REGULATION 170A PRE-1 JULY 88 FUNDING CREDITS - WORKING OUT AMOUNTS APPLICABLE IN PARTICULAR YEARS OF INCOME
FORMER REGULATION 170 SERVICES OF NOTICES ETC.
REGULATION 171 SIGNATURES
REGULATION 172 PRESUMPTION AS TO SIGNATURES
REGULATION 173 APPOINTMENT OF PUBLIC OFFICER
REGULATION 174 SCALE OF EXPENSES IN RESPECT OF PERSONS REQUIRED TO ATTEND BEFORE COMMISSIONER ETC UNDER SECTION 264 OF THE ACT
REGULATION 175 OATH OR AFFIRMATION FOR PURPOSES OF SECTION 265
REGULATION 176 PENALTY FOR OFFENCES
REGULATION 177 CONSTITUTIONALLY PROTECTED FUNDS
REGULATION 178 DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS
REGULATION 200 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE INCOME TAX AMENDMENT REGULATION 2013 (NO 1)
REGULATION 201 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TAX LAWS AMENDMENT (2013 MEASURES NO 1) REGULATION 2013
REGULATION 202 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TAX AND SUPERANNUATION LAWS AMENDMENT (RELEASE CONDITIONS FOR NON-CONCESSIONAL CONTRIBUTIONS) REGULATION 2015
REGULATION 202 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TREASURY LAWS AMENDMENT (2015 MEASURES NO 1) REGULATION 2015
SCHEDULE 1
SCHEDULE 2A
SCHEDULE 2B
SCHEDULE 5
SCHEDULE 7 and 8
SCHEDULE 9
SCHEDULE 10 - LISTED COUNTRIES
SCHEDULE 11
SCHEDULE 12
SCHEDULE 13
SCHEDULE 14

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Reference number: 2020-01-10 12:51:57

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