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IV1324 December 1937 pp 2173-82IV1324 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - 17.rtf Place holder for Tables (if any):
Start Date: 11/11/1998 End Date: 01/01/2999
1998111129990101
Document Type : SEC
Search Start Date: 36110
Index Entry : Income Tax Regulations\Part IV - Returns and assessments
Search End Date: 401404
temp:Income+Tax+Regulations+-+17.pdf&850019D8C84BD3C348256CFD0008102F
13. Returns by persons other than companies
The form of return applicable in the case of persons other than companies shall ¾
(a) itemise the income derived from various sources and the deductions claimed;
(b) provide for separate Parts as follows: ¾
PART A ¾ Income from personal Exertion (when Part C or Part D is unsuitable);
PART B ¾ Income from Property;
PART C ¾ Income from a trade, business, manufacturer or concern, not shown in Part A or Part B;
PART D ¾ Income of a farmer, pastoralist or agriculturist, not shown in Part A or Part B;
(c) provide in each Part for particulars to be supplied under separate headings relating to income derived and deductions claimed;
(d) provide for statements as follows ¾
live stock schedule;
wool statement;
wheat statement;
hotels statement;
statement of salaries, wages, and commission paid, and allowances to employees;
statement by trustee or partnership;
deductions claimed in respect of children;
deductions claimed for dependants;
dividends from companies;
interest received;
particulars relating to sources of information; and
(e) provide for a declaration by the person making the return that the particulars shown therein and also those stated in the accompanying statements are true and correct in every particular and disclose a full and complete statement of the total income derived during the year of income.