Income Tax Regulations


11/Nov/1998 - Current (at 31 Dec 2005)
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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 abovementioned 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 AmountMaximum AmountSelected Amount
s d s d s d
Sheep . . . . . . 0 4 01 0 0. . . . . . . . . . . . . . .
Cattle . . . . . . 1 0 010 0 0. . . . . . . . . . . . . . .
Horses . . . . . 1 0 010 0 0. . . . . . . . . . . . . . .
Pigs . . . . . . . 0 5 01 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


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

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

      (c) the following items not covered by (a) and (b) (such as rebates of tax, etc.):


    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

      (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 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.)
YearsAmountsYearsAmountsYearsAmounts
1 . . . . ..95238134 . . . . ..01119567 . . . . ..001884
2 . . . . ..46457635 . . . . ..01054568 . . . . ..001790
3 . . . . ..30210436 . . . . ..00993769 . . . . ..001702
4 . . . . ..22096437 . . . . ..00937170 . . . . ..001618
5 . . . . ..17235738 . . . . ..00884271 . . . . ..001539
6 . . . . ..14001639 . . . . ..00834872 . . . . ..001463
7 . . . . ..11697140 . . . . ..00788473 . . . . ..001391
8 . . . . ..09973541 . . . . ..00745074 . . . . ..001324
9 . . . . ..08637142 . . . . ..00704375 . . . . ..001259
10 . . . . ..07571943 . . . . ..00666076 . . . . ..001197
11 . . . . ..06703744 . . . . ..00630177 . . . . ..001139
12 . . . . ..05983345 . . . . ..00596478 . . . . ..001084
13 . . . . ..05376846 . . . . ..00564679 . . . . ..001030
14 . . . . ..04859447 . . . . ..00534780 . . . . ..000981
15 . . . . ..04413548 . . . . ..00506581 . . . . ..000933
16 . . . . ..04025749 . . . . ..00480082 . . . . ..000888
17 . . . . ..03685650 . . . . ..00455083 . . . . ..000845
18 . . . . ..03385351 . . . . ..00431384 . . . . ..000804
19 . . . . ..03118652 . . . . ..00409085 . . . . ..000765
20 . . . . ..02880353 . . . . ..00387986 . . . . ..000728
21 . . . . ..02666354 . . . . ..00368087 . . . . ..000692
22 . . . . ..02473455 . . . . ..00349288 . . . . ..000659
23 . . . . ..02298856 . . . . ..00331489 . . . . ..000628
24 . . . . ..02140157 . . . . ..00314690 . . . . ..000597
25 . . . . ..01995458 . . . . ..00298791 . . . . ..000569
26 . . . . ..01863259 . . . . ..00283692 . . . . ..000541
27 . . . . ..01742160 . . . . ..00269393 . . . . ..000515
28 . . . . ..01630861 . . . . ..00255894 . . . . ..000490
29 . . . . ..01528262 . . . . ..00243095 . . . . ..000467
30 . . . . ..01433463 . . . . ..00230996 . . . . ..000444
31 . . . . ..01345964 . . . . ..00219497 . . . . ..000423
32 . . . . ..01264865 . . . . ..00208598 . . . . ..000403
33 . . . . ..01189566 . . . . ..00198299 . . . . ..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:

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

(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.]


Note: This is not an authorised version. The only authorised version is the hardcopy (printed) version published under authority of the Government Printer, available from the State Law Publisher, 10 William St Perth W.A. 6000.