Income Tax Regulations

Hidden Fields:
24 December 1937 pp 2173-82SCH24 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - Schedule.rtf Place holder for Tables (if any): A. Any person who charges directly or indirectly any fee for preparing or assisting to prepare this return.
B. Every person carrying on business who does not furnish with his return an agent’s certificate.

Cross out whichever does not apply.

Question
Answer

(1) What books of account, if any, are kept by or on behalf of the taxpayer?
(2) By whom are those books of account kept? (State name and address.)
(3) Are those books of account audited each year? If so, by whom?
(4) Is the return in accordance with those books?
(5) If the return is not in accordance with those books, on what basis and upon what information has the return been prepared?

*(6) Have you satisfied yourself and, if so, how, that the books of account, or other sources of information upon which the return is based, are correct and disclose the whole of the taxpayer’s income from all sources?
* To be answered only by the person mention in “A” above.

Certificate by Agent
I, . . . . . . . . . . . . . . . . . . . . ., having charged the taxpayer a fee for preparing or assisting in the preparation of this return, hereby certify that the answers set forth above in the second column in this statement opposite to the questions set forth in the first column thereof are true and correct in every particular.

Date . . . . . . . . . . . . . . . (Signature of Agent) . . . . . . . . . . . . . . . .

Start Date: 11/11/1998 End Date: 01/01/2999
1998111129990101
Document Type : SCH Search Start Date: 36110
Index Entry : Income Tax Regulations\Schedule Search End Date: 401404
temp:Income+Tax+Regulations+-+Schedule.pdf&7B15B7B009EA6C7548256CFD00080FD5

Income Tax Regulations	11 November 1998 TO Current Word Version PDF Version

The First Schedule

Form 1

[Sec. 9, Reg. 4.]

Western Australia

Income Tax Assessment Act 1937

OFFICER'S OATH OF SECRECY

I, . . . . . . . . . . . . . . . . . . . . . . . , of . . . . . . . . . . . . . . . . . . . . . . . ., in the State of . . . .. . . . . . . . . . . . . . ., in the Commonwealth of Australia, being an officer within the meaning of Section 9 of the Income Tax Assessment Act 1937, do swear that I will not, either directly or indirectly, except as permitted under the said section, and either while I am, or after I cease to be, an officer, make a record of, or divulge or communicate to any person any information respecting the affairs of any other person, disclosed or obtained under the provision of the Income Tax Assessment Act 1937, or of any amendment thereof, or of any Act substituted therefor, or of any previous law of the State relating to Income Tax.

SO HELP ME GOD

. . . . . . . . . . . . . . . . .

Signature

Sworn and subscribed at . . . . . . . . . . . . . . ., in the State of Western Australia, this . . . .. . . . . . . . . . . day of . . . . . . . . . . . . . . . . ., 19 . . . ., before me

Justice of the Peace for the Perth Magisterial District.

. . . . . . . . . . . . . . . .

Signature

Form 2

[Sec. 9, Reg. 4.]

Western Australia

Income Tax Assessment Act 1937

OFFICER'S DECLARATION OF SECRECY

I, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of . . . . . . . . . . . . . . . . . . . . . . . . . in the State of . . . . . . . . . . . . . . . . ., in the Commonwealth of Australia, being an officer within the meaning of Section 9 of the Income Tax Assessment Act 1937, do solemnly and sincerely declare that I will not, either directly or indirectly, except as permitted under the said section, and either while I am, or after I cease to be, an officer, make a record of, or divulge or communicate to any person any information respecting the affairs of any other person, disclosed or obtained under the provisions of the Income Tax Assessment Act 1937, or of any amendment thereof, or of any Act substituted therefor, or of any previous law of the State relating to Income Tax.

. . . . . . . . . . . . . . . . . Signature

Declared at . . . . . . . . . . . . . . . . . . . . . . . . . . ., in the State of Western Australia, this . . . . . . . . . . . . . . . . . . . of . . . . . . . . . . . . . . . 19 . . . . , before me

Justice of the Peace for the Perth

Magisterial District.

Commissioner for Declarations.

. . . . . . . . . . . . . . . . .
Signature

Form 3

[Sec. 24, Reg. 5.]

Western Australia

Income Tax Assessment Act 1937

NOTICE OF OPTION AS TO BASIS OF VALUATION OF LIVE STOCK

I, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of . . . . . . . . . . . . . . . . . . . . . . . . . . in the State of . . . . . . . . . . . . . . . . . ., hereby exercise the option granted by Section 24 of the above¾mentioned Act by requiring that the value of live stock to be taken into account shall be the *cost price.

*market selling value.

Dated this . . . . . . . . . . . . . . . . day of . . . . . . . . . . . . . . . 19 . . . .

. . . . . . . . . . . . . . . . . .

Signature of Taxpayer

*Strike out whichever is not wanted.

Form 4

[Sec. 26, Reg. 5.]

Western Australia

Income Tax Assessment Act 1937

NOTICE OF SELECTION OF COST PRICE OF NATURAL INCREASE

I, . . . . . . . . . . . . . . . . . . . . . . . . . . of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in the State of . . . . . . . . . . . . . . . . . ., in pursuance of Section 26 of the above-mentioned Act, hereby select, as the cost price of natural increase of each class of live stock to be taken into account, the amount shown hereunder as the selected amount.

Prescribed limits of Selection

	Minimum Amount	Maximum Amount	Selected Amount
	£ s d	£ s d	£ s d
Sheep . . . . . .	0 4 0	1 0 0	. . . . . . . . . . . . . . .
Cattle . . . . . .	1 0 0	10 0 0	. . . . . . . . . . . . . . .
Horses . . . . .	1 0 0	10 0 0	. . . . . . . . . . . . . . .
Pigs . . . . . . .	0 5 0	1 0 0	. . . . . . . . . . . . . . .

Dated this . . . . . . . . . . . . . . . . day of . . . . . . . . . . . . . . . , 19 . . . .

. . . . . . . . . . . . . . . . . .
Signature of Taxpayer

Form 5

[Sec. 58, Reg. 7.]

Western Australia

Income Tax Assessment Act 1937

NOTICE OF OPTION AS TO METHOD OF CALCULATION OF DEPRECIATION OF PROPERTY

I, . . . . . . . . . . . . . . . . . . . . . . . . . of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in the State of . . . . . . . . . . . . . . . . . ., hereby exercise the option referred to in Section 58 (1) (b) of the above Act by requiring that the depreciation allowable under the Act in respect of any unit of property shall be the percentage fixed in pursuance of Section 57 of the Act of the cost of that unit.

Dated this . . . . . . . . . . . . . . . . day of . . . . . . . . . . . . . . . , 19 . . . .

. . . . . . . . . . . . . . . . . .
Signature of Taxpayer

Form 6

[Sec. 153, Reg. 35.]

Western Australia

Income Tax Assessment Act 1937

PARTICULARS RELATING TO SOURCES OF INFORMATION

To be given by ¾

Form 7

Western Australia

Income Tax Assessment Act 1937

[Sec. 168, Reg. 36.]

File No. . . . . . . . . . .

NOTICE OF OBJECTION AGAINST ASSESSMENT

I hereby object against the assessment of income tax based on income derived during the year ended . . . . . . . . . . . and issued to me by notice of assessment dated . . . . . . . . . . . . . . . . . , and claim that the assessment should be reduced by ¾

(a) the excision of the following amounts included in the assessable income:

(b) the allowance of the following amounts as deductions: ¾

The grounds on which I rely are:

(Section 168 of the act requires that the grounds be stated fully and in detail.)

Signature . . . . . . . . . . . . . . . . . . . . . . . .

Address . . . . . . . . . . . . . . . . . . . . . . . . .

Date . . . . . . . . . . . . . . . . . . . . . . . . . . .

Form 8

[Sec. 209, Reg. 50.]

Western Australia

CERTIFICATE OF ORDER UNDER THE INCOME TAX ASSESSMENT ACT 1937

In pursuance of Section 209 of the Income Tax Assessment Act 1937, I, . . . . . . . . . . . . . . . . . . ., the *Clerk of the (insert name and location of Court), hereby certify that on the . . . . . . . . . . . day of . . . . . . . . . . . ., 19 . . . ., the said Court, acting under Section . . . . . . of that Act, ordered (insert name and address of defendant) to pay to the Commissioner of Taxation the sum of . . . . . . . . . . . .

Dated this . . . . . . . . . . . . . . . . day of . . . . . . . . . . . . . . ., 19 . . . .

. . . . . . . . . . . . . . . . . . . . .

*Clerk of the Court

* If the Certificate is not granted by the Clerk of the Court, substitute title of the proper officer by whom it is granted.

Form 9

[Sec. 107 (1) (a), Reg. 9.]

Western Australia

Income Tax Assessment Act 1937

NOTICE OF ELECTION BY A BANK PURSUANT TO SECTION 107 (1) (a) OF THE ABOVEMENTIONED ACT

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (corporate name of bank) being a bank within the meaning of Division 7 of Part III, of the Income Tax Assessment Act 1937, do, in pursuance of paragraph (a) of Subsection (1) of Section 107 of the said Act, hereby elect that Sections 105 and 106 thereof shall not apply with respect to the assessment of its income.

Dated this . . . . . . . . . . . . . . . . day of . . . . . . . . . . . . . . ., 19 . . . .

Signature of Public Officer.

Form 10

[Sec. 108 (1), Reg. 10.]

Western Australia

Income Tax Assessment Act 1937

NOTICE OF ELECTION BY A BANK PURSUANT TO SECTION 108 (1) OF THE ABOVEMENTIONED ACT

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (corporate name of bank) being a bank within the meaning of Division 7 of Part III, of the Income Tax Assessment Act 1937, do, in pursuance of Subsection (1) of Section 108 of the said Act, hereby elect that its funds out of Australia at the end of the year of income ending . . . . . . . . . . . . . . . . . . . . shall be converted at the rates and in the manner specified in Subsection (3) of Section 108 thereof.

Dated this . . . . . . . . . . . . . . . . day of . . . . . . . . . . . . . . ., 19 . . . .

Signature of Public Officer.

Form 11

Western Australia

Income Tax Assessment Act 1937

[Sec. 108 (4), Reg. 11.]

NOTICE OF ELECTION BY A BANK PURSUANT TO SECTION 108 (4) OF THE ABOVEMENTIONED ACT

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (corporate name of bank) being a bank within the meaning of Division 7 of Part III, of the Income Tax Assessment Act 1937, do hereby elect that in respect of transactions in exchange to which the provisions of Section 108 of the said Act apply, to come under the provisions of Subsection (4) of Section 108 of such Act.

Dated this . . . . . . . . . . . . . . . . day of . . . . . . . . . . . . . . ., 19 . . . .

Signature of Public Officer.

Form 12

Western Australia

Income Tax Assessment Act 1937

[Sec. 213 (1) (c), Reg. 54.]

PUBLIC OFFICER, ETC., OF COMPANY

To the Commissioner of Taxation,

Perth.

In compliance with Section 213 of the abovenamed Act I hereby notify you ¾

(a) that Mr. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .has been duly nominated as the Public Officer within the meaning of the said Act of the . . . . . . . . . . . . . . . . . . . . . . . . . a company carrying on business or having an office or place of business in the State or deriving income in the State from property

;

and

(b) that . . . . . . . . . . . . . . . . . . . . . . . . has been duly appointed by such company as the place within Western Australia at which any notice or other instruments under the abovenamed Act affecting the said company may be served or delivered.

Signature . . . . . . . . . . . . . . . . . . . . . . . .

Address . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . .

Specimen Signature of Public Officer:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Date . . . . . . . . . . . . . . . . . . . 19 . . . . . .

Received this . . . . . . . . . . . . . . . . . . . . .day of . . . . . . . . . . . . . . . . . ., 19 . . . . . .

Commissioner of Taxation.

Note ¾ To be sent to the Commissioner in duplicate within the time prescribed in Section 213 of the Act.

The Second Schedule

[Sec. 87, Reg. 8.]

TABLE

Showing the sum which, if invested annually at 5 per centum per annum compound interest, would amount to £1 at the end of any number of years from 1 to 99.

(Annual investment made at the commencement of each year.)

Years	Amounts	Years	Amounts	Years	Amounts
	£		£		£
1 . . . . .	.952381	34 . . . . .	.011195	67 . . . . .	.001884
2 . . . . .	.464576	35 . . . . .	.010545	68 . . . . .	.001790
3 . . . . .	.302104	36 . . . . .	.009937	69 . . . . .	.001702
4 . . . . .	.220964	37 . . . . .	.009371	70 . . . . .	.001618
5 . . . . .	.172357	38 . . . . .	.008842	71 . . . . .	.001539
6 . . . . .	.140016	39 . . . . .	.008348	72 . . . . .	.001463
7 . . . . .	.116971	40 . . . . .	.007884	73 . . . . .	.001391
8 . . . . .	.099735	41 . . . . .	.007450	74 . . . . .	.001324
9 . . . . .	.086371	42 . . . . .	.007043	75 . . . . .	.001259
10 . . . . .	.075719	43 . . . . .	.006660	76 . . . . .	.001197
11 . . . . .	.067037	44 . . . . .	.006301	77 . . . . .	.001139
12 . . . . .	.059833	45 . . . . .	.005964	78 . . . . .	.001084
13 . . . . .	.053768	46 . . . . .	.005646	79 . . . . .	.001030
14 . . . . .	.048594	47 . . . . .	.005347	80 . . . . .	.000981
15 . . . . .	.044135	48 . . . . .	.005065	81 . . . . .	.000933
16 . . . . .	.040257	49 . . . . .	.004800	82 . . . . .	.000888
17 . . . . .	.036856	50 . . . . .	.004550	83 . . . . .	.000845
18 . . . . .	.033853	51 . . . . .	.004313	84 . . . . .	.000804
19 . . . . .	.031186	52 . . . . .	.004090	85 . . . . .	.000765
20 . . . . .	.028803	53 . . . . .	.003879	86 . . . . .	.000728
21 . . . . .	.026663	54 . . . . .	.003680	87 . . . . .	.000692
22 . . . . .	.024734	55 . . . . .	.003492	88 . . . . .	.000659
23 . . . . .	.022988	56 . . . . .	.003314	89 . . . . .	.000628
24 . . . . .	.021401	57 . . . . .	.003146	90 . . . . .	.000597
25 . . . . .	.019954	58 . . . . .	.002987	91 . . . . .	.000569
26 . . . . .	.018632	59 . . . . .	.002836	92 . . . . .	.000541
27 . . . . .	.017421	60 . . . . .	.002693	93 . . . . .	.000515
28 . . . . .	.016308	61 . . . . .	.002558	94 . . . . .	.000490
29 . . . . .	.015282	62 . . . . .	.002430	95 . . . . .	.000467
30 . . . . .	.014334	63 . . . . .	.002309	96 . . . . .	.000444
31 . . . . .	.013459	64 . . . . .	.002194	97 . . . . .	.000423
32 . . . . .	.012648	65 . . . . .	.002085	98 . . . . .	.000403
33 . . . . .	.011895	66 . . . . .	.001982	99 . . . . .	.000383

Western Australia

Form 13

Registered No. . . . . . . . [Regulation 50B.]

Taxation Department,

Barrack street,

Perth.

TAX STAMP LICENSE

(This License is not transferable)

I have this day appointed . . . . . . . . . . . . . . . . . . . . . . . . . a licensed Vendor of

(Full Name)

Tax Stamps at . . . . . . . . . . . . . . . . . . . . . . . . . . . . only, subject to the following

(Location of Premises)

general conditions: ¾

1. A notice shall, throughout the currency of this license, be exhibited in some conspicuous place in front of the premises licensed, with the words }Licensed to sell Tax Stamps~ printed in letters at least one-half inch in height and of proportionate breadth.

2. The licensed vendor shall, by requisition on the proper form, obtain all supplies of stamps from the Treasury, Perth.

3. Supplies of stamps shall be purchased by the licensed vendor for cash.

4. Commission will be allowed under this license at the rate prescribed.

5. The commission shall not be shared with any other person.

6. Stamps shall be procurable by the public at any time that the licensee's place of business is open.

7. Any intention on the part of the licensee to discontinue the sale of stamps shall be communicated to the Commissioner of Taxation, Perth.

8. This license will be liable to cancellation if ¾

(a) stamps are obtained from a source other than that authorised;

(b) the conditions under which this license is held are not strictly observed;

and will be cancelled forthwith if the licensee sells stamps at any place other than the premises mentioned in this license.

9. This license may at any time be revoked by the Commissioner of Taxation.

. . . . . . . . . . . . . . . . . . . . . . .

Commissioner of Taxation.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

UNDERTAKING

(To be immediately signed by the licensee and returned to the Commissioner of Taxation, Taxation Department, Barrack street, Perth.)

Registered No. . . . . . . . .

I hereby undertake to comply in all respects with the general conditions under which a license to sell Tax Stamps at . . . . . . . . . . . . . . . . . . . . was issued to me on the . . . . . . . . . . . . . . . . . by the Commissioner of Taxation, Perth, which conditions are set out in such license.

(Signed) . . . . . . . . . . . . . . . . . . . . .

[Form 13 inserted by Gazette 23 August 1940 p.1541-2.]

- Income Tax Regulations - Schedule.pdf