Commonwealth Numbered Regulations

1993 No. 15 INCOME TAX REGULATIONS (AMENDMENT) - REG 3

3.1 Omit the regulation, substitute: Which office of the Deputy Commissioner
to send forms to

"129. (1) In this regulation:
'relevant form' means:

   (a)  a payee declaration form; or

   (b)  a paying authority notification form; or

   (c)  a payment summary form; or

   (d)  a reconciliation statement form; or

   (e)  a householder payment summary form.

"(2) If an eligible paying authority is required to lodge a relevant form with
the Commissioner, the eligible paying authority must lodge the form at the
appropriate office of a Deputy Commissioner determined in accordance with this
regulation.

"(3) If the eligible paying authority is required, or will be required, to
lodge an income tax return, the relevant form must be sent to the office of
the Deputy Commissioner at which the eligible paying authority is required, or
will be required, to lodge that return.

"(4) If subregulation (3) does not apply, and the eligible paying authority
keeps within a single State or Territory principal records of a business
carried on, or services provided, by the eligible paying authority within
Australia, the relevant form must be sent to the office of a Deputy
Commissioner within that State or Territory.

"(5) If subregulations (3) and (4) do not apply, the relevant form must be
sent to the office of a Deputy Commissioner that the Commissioner directs.".