Commonwealth Numbered Regulations Commonwealth Numbered Regulations| - Registered on FRLII: | 27 February 2009 |
| - Department: | Treasury |
| - Description: | These Regulations amend the Income Tax Regulations 1936 to enable uniform penalty provisions to apply to late lodgment of annual investment income reports to ensure that investment bodies that lodge their annual investment income reports after the due date may be liable to pay an administrative penalty as an alternative to being prosecuted through the court system under section 8C of the Taxation Administration Act 1953. |
TABLE OF PROVISIONS
1. Name of Regulations
2. Commencement
3. Amendment of Income Tax Regulations 1936
SCHEDULE 1 Amendment