Commonwealth Numbered Regulations - Explanatory Statements

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INCOME TAX AMENDMENT REGULATIONS 2000 (NO. 5) 2000 NO. 229

STATUTORY RULES 2000 No. 229

Issued by Authority of the Assistant Treasurer

Income Tax Assessment Act 1936

Income Tax Amendment Regulations 2000 (No. 5)

The Governor-General may make regulations under section 266 of the Income Tax Assessment Act 1936 (ITAA 1936) for the purposes of that Act.

The amending regulations omit or amend a number of regulations in the Income Tax Regulations 1936 that supported the Commissioner of Taxation's powers to recover unpaid tax liabilities prior to 1 July 2000.

On 1 July 2000 the standardised collection and recovery rules commenced to apply. The standardised rules apply uniformly to tax-related liabilities and other amounts which remain unpaid after they become due and payable, and replace former recovery provisions scattered throughout the taxation law. The standardised rules were introduced by the A New Tax System (Tax Administration) Act 1999 and are contained in Part 4-15 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).

Regulations omitted

Standardising the former recovery provisions provided an opportunity to elevate some regulations into the principal legislation. Consequently, these regulations are now redundant and are omitted by the amending regulation. The regulations omitted are:

* ITR 65: Notice to the Commonwealth or a State;

* ITR 67: Evidentiary certificates; and

* ITR 68: Evidence by affidavit.

Regulation amended

An amendment is required to ITR 66: Where no administration of deceased estate. This amendment closes down the operation of ITR 66 in respect of a person who dies on or after 1 July 2000, and ensures that the regulation continues to apply in respect of a person who dies before 1 July 2000.

The amendments commence on gazettal.

Details of the amending regulations

Name of Regulations

The amending regulations are called the Income Tax Amendment Regulations 2000

(No. 5) [Regulation 1]

Commencement

The regulations commence on gazettal. [Regulation 2]

Amendments to the Income Tax Regulations 1936

The amendments to the existing regulations are in Schedule 1 to the amending regulations. [Regulation 3]

Regulation 65 - Notice to the Commonwealth or a State

Regulation 65 is omitted. Its provisions are now contained in section 260-10 of the standardised collection and recovery rules of Schedule 1 to the TAA 1953. The regulation supported collecting money from third parties through notices issued under section 218 of the ITAA 1936. [Schedule 1, item 1]

Regulation 66 - Where no administration of estate

Regulation 66 is amended to ensure that is does not operate in respect of a person who dies on or after 1 July 2000. The regulation supported the recovery of unpaid tax liabilities from an unadministered deceased estate, and is now contained in subsection 260-150(1) of Schedule 1 to the TAA 1953 [Schedule 1, item 2]

The regulation continues to apply in relation to a person who dies before 1 July 2000.

Regulations 67 and 68 - Evidentiary certificates and evidence by affidavit

Regulations 67 and 68 are omitted. The provisions of these regulations are now contained in sections 255-45 and 255-55 respectively of Schedule 1 to the TAA 1953. The regulations supported recovery proceedings under the ITAA 1936. [Schedule 1, item 3]