Commonwealth Numbered Regulations - Explanatory Statements

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INCOME TAX REGULATIONS (AMENDMENT) 1997 NO. 169

STATUTORY RULES 1997 No. 169

Issued by the authority of the Assistant Treasurer

Income Tax Assessment Act 1936

Income Tax Regulations (Amendment)

Section 266 of the Income Tax Assessment Act 1936 (the Act) provides that the

Governor-General may make regulations prescribing matters required to give effect to the Act.

Subsection 161 (1) of the Act empowers the Commissioner to require every person to furnish to him a return in a prescribed form. Subregulation 28(1) of the Income Tax Regulations provided that a taxpayer may be directed by the Commissioner to lodge a return at a particular office of a Deputy Commissioner. Subregulation 28(2) provided that a taxpayer may lodge a return at any office of a Deputy Commissioner if the Commissioner has not given the taxpayer a direction under subregulation 28(1).

Following administrative restructuring of the functions and responsibilities of the Deputy Commissioners, each Deputy Commissioner will be responsible for a Business Line rather than a particular Branch Office from 1 July 1997. Most Business Lines are represented in each Branch Office. Therefore, the Deputy Commissioners will not be responsible for a particular office.

The purpose of these regulations is to amend subregulation 28(1) of the Income Tax Regulations to provide that a taxpayer shall lodge a return at the address the Commissioner directs rather than at a particular office of a Deputy Commissioner. The amendment conforms to the formula in regulation 120.

Subregulation 28(2) reads in the past sense. The purpose of the amendment to this subregulation is to improve the readability of the subregulation. The amendment does not alter the substance of the subregulation it is replacing, rather the amendment allows the subregulation to read in the present tense.

Details of Income Tax Regulations Amendment

Commencement

Subregulation 1.1 provides that the amending regulation commences on 1 July 1997.

Subregulation 2.1 provides that the Income Tax Regulations are amended as set out in these amending regulations.

Amendments

Subregulation 3.1 omits regulation 28 and substitutes it with a new regulation. New subregulation 28(1) provides that if the Commissioner directs a taxpayer to lodge a return at a particular address the taxpayer must lodge the return at that address. New subregulation 28(2) provides that if the Commissioner does not direct a taxpayer under subregulation 28(1) the taxpayer may lodge a return at any office of a Deputy Commissioner.