Introductory Text
Preliminary
1.Citation, commencement and effect
2.Interpretation
Prescribed persons
3.Prescribed persons for the purposes of section 42A
4.Interpretation of regulation 3
5.Partnerships
6.Multiple branches
7.Registration by prescribed persons
Payment and recovery of tax
8.Calculation of payment of tax by person falling with subsection (2)(a) of section 42A
9.Calculation of payment of tax by agent
10.Accounting for tax— quarterly returns
11.Annual returns
12.Certificate of tax liability
Provision of information and inspection and keeping of records
13.Information to be provided to the Board by prescribed persons
14.Inspection of records by officer of the Board
15.Keeping of records
16.Use of information
Gross payment of property income
17.Application for gross payment of property income
18.Review of approval under regulation 17— furnishing of information
19.Withdrawal of approval under regulation 17
Provisions relating to self assessment
20.Self-assessment— payments on account
21.Self-assessment— consequential provisions
Signature
Explanatory Note