STATUTORY RULES.
1939. No. 50.
REGULATIONS MADE UNDER THE APPLE
AND PEAR TAX ASSESSMENT ACT 1938.*
I,
THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the
advice of the Federal Executive Council, hereby make the following Regulations
under the Apple and Pear Tax Assessment
Act 1938.
Dated this fourteenth day of June, 1939.
Governor-General.
By
His Excellency’s Command,
Treasurer
APPLE AND PEAR TAX ASSESSMENT
REGULATIONS.
Part
I.—Preliminary.
Short
title.
1.
These Regulations may be cited as the Apple and Pear Tax Assessment
Regulations.
Parts
2. These Regulations are
divided into Parts as follows:—
Part I.—Preliminary.
Part II.—Returns
and Statements.
Part
III.—Payment of Tax.
Part
IV.—Miscellaneons.
Definitions.
3.—(1.) In these
Regulations, unless the contrary intention appears—
“prescribed
delegate of the Commissioner” means a person appointed by the Commissioner to
be a prescribed delegate of the Commissioner for the purposes of these
Regulations;
“the
Act” means the Apple and Pear Tax
Assessment Act 1938 as amended from time to time; and
“the
Schedule” means the Schedule to these Regulations.
(2.) Unless the contrary intention
appears, any reference in these Regulations to a form shall be read as a
reference to a form in the Schedule to these Regulations.
(3.) For the purposes of these
Regulations—
(a) the Australian Capital Territory
shall be deemed to be in the State of New South Wales; and
(b) the Northern Territory shall be
deemed to be a State.
*
Notified in the Commonwealth Gazette on ,
1939.
1022.—24/8.5.1939.—Price
5d.
Part II.—Returns and Statements.
Return
of apples and pears sold or purchased.
4.—(1.) The return
required to be furnished in pursuance of section fourteen of the Act shall be
in accordance with Form 1 and shall be furnished to the Commissioner at the
office of the Deputy Commissioner for the State in which the taxpayer carries
on business as a fruit agent, wholesale fruit merchant or grower, as the case
may be.
(2.) Where during any period of
three months more than one rate of tax is in force, the taxpayer shall, in the
return furnished in pursuance of section fourteen of the Act, in respect of
that period, show separately, for each of the periods in respect of which a
different rate of tax is in force, the quantities of apples and pears in
respect of which tax is payable and the tax payable thereon.
When
return deemed to be furnished.
5. A return shall be
deemed not to have been duly furnished to the Commissioner unless and until the
proper form, duly signed, in accordance with these Regulations, containing a
full, true and complete statement of all matters and things required to be stated
therein by the Act and Regulations,
by the Commissioner, and by the form itself, has, at the place where under
these Regulations the return is to be furnished, been received by an officer
authorized by the Commissioner to receive returns.
Substantially
similar forms.
6. Notwithstanding
anything contained in these Regulations, the Commissioner may at any time in
any case or class of case accept a return in a form substantially similar to
the form prescribed for that case or class of case.
Persons
to take necessary steps for due lodging.
7. Whenever a person is
required by the Act or the Regulations or by the Commissioner to furnish a
return to the Commissioner, that person shall make the required return and
shall take all steps necessary to ensure that the return is received by the
Commissioner at the place where, under these Regulations, the return is to be
furnished.
Persons
to take necessary steps to furnish information.
8. Whenever, pursuant to
section sixteen of the Act, a person is required by the Commissioner to furnish
the Commissioner with any information, that person—
(a) shall take all steps necessary to
ensure that the information so required to be furnished is received by the
Commissioner at the place at which the information is required to be furnished;
and
(b) shall be deemed not to have furnished
the Commissioner with the information unless and until the information has been
received by the Commissioner at the place at which the information is required
to be furnished.
Annotations
on returns.
9.—(1.) The Commissioner
may cause or permit any officer to make on any return such marks, figures and
annotations as he thinks fit.
(2.) The marks, figures and
annotations shall be made in ink which is different in colour from the ink used
in the return and, except in the case of a date stamp, shall be initialled by
the officer making them.
Prescribed
markets.
10. Every market in which
apples or pears are sold by the growers thereof and in which, in the opinion of
the Commissioner, the average annual quantity of apples or pears so sold, or
the sum of the average annual quantity of apples and of pears so sold, is not
less than ten thousand cases, shall be a prescribed market for the purposes of
paragraph (c) of section twelve of
the Act.
Part III.—Payment of Tax.
Where
tax payable.
11.
Unless otherwise directed by the Commisioner, a taxpayer shall pay tax to the
Commissioner at the office of the Deputy Commissioner for the State in which
the apples or pears in respect of which the tax is payable are sold.
How
tax may be paid.
12. Tax may be paid by—
(a) delivery of cash, bank notes or
cheques at the office of the Deputy Commissioner;
(b) remitting the tax to the Deputy
Commissioner by bank draft or cheque, or by money order or postal note payable
in the city to which the remittance is sent; or
(c) depositing the net amount of the tax
to the credit of the Deputy Commissioner at any branch of the Commonwealth Bank
of Australia.
Remittance
not made until received.
13. When a remittance is
posted by a taxpayer addressed to the Commissioner or a Deputy Commissioner,
payment of the sum remitted shall be deemed not to have been made until the
remittance has been received by the addressee.
Payment
by cheque.
14. Where a cheque has been
delivered or remitted to the Commissioner or a Deputy Commissioner in payment
of tax, the tax shall (notwithstanding any receipt given therefor) be deemed
not to have been paid until the amount for which the cheque is drawn has been
collected.
Receipts
to be issued.
15. Receipts for tax shall
be issued by such persons as the Commissioner or a Deputy Commissioner
authorizes.
Part
payment of tax not to be accepted.
16. Except
as provided in the Act or these Regulations or with the express consent of the
Commissioner or a Deputy Commissioner, no money shall be accepted on account,
or in part payment, of tax.
Postage
to be prepaid.
17. The postage on every
return, statement, communication, remittance, or other matter sent by post
addressed to the Commissioner, the Second Commissioner or a Deputy Commissioner
shall be fully prepaid by the sender.
Deficient
postage.
18. When any sum is
received in payment of tax, the Commissioner or a Deputy Commissioner shall
first deduct therefrom the amount of postage and surcharge (if any) paid upon
unstamped or insufficiently stamped matter received through the post from the
taxpayer and shall credit in payment of tax only the net amount then remaining.
Part
IV.—Miscellaneous.
Signature
by or for taxpayers.
19.—(1.) Every application,
statement, return, certificate, notice or other communication required by the
Act or these Regulations to be made or forwarded to or furnished to the
Commissioner shall be signed—
(a) in the case of an individual—in the
name of that individual;
(b) in the case of a partnership—in the
name of the senior active partner resident in Australia;
(c) in the case of trustees—in the name
of the senior active trustee resident in Australia, or where there isno trustee resident in Australia, of
the agent in Australia for the trustees; and
(d) in the case of a company—in the name
of the public officer of the company.
(2.) Subject to the next succeeding
sub-regulation, the documents specified in the last preceding sub-regulation
shall be signed personally by the person in whose name they are required to be
signed.
(3.) Where it is not possible or
practicable for the person specified in the last preceding sub-regulation
personally to sign documents required to be signed in his name, or where, on
account of special circumstances, the Commissioner, upon the application of any
such person, so permits, the person who is required to make, forward or furnish
that document, or the directors of a company which is so required, may
authorize, in writing, another person to sign the documents in the name of the
person so specified, before his own signature as a person so authorized.
(4.) Upon the authorization of any
person to sign documents in pursuance of the last preceding sub-regulation, the
person by whom the authorization is given shall forthwith forward written
notice of the authorization to the Deputy Commissioner at the office to which
the documents are required to be forwarded, and shall furnish the Deputy
Commissioner with a specimen signature of the person so authorized and with
particulars of his name and of the capacity in which he acts in the business of
the person by whom the autnorization is given.
(5.) The Commissioner may, at any
time, if he thinks fit, disapprove of the authorization of any person to sign
documents in pursuance of sub-regulation (3.)
of this regulation, and direct that documents signed by that person under the
authorization shall not be accepted.
(6.) Every document signed in
accordance with these Regulations in the name of the person in whose name it is
required by this regulation to be signed shall be deemed to have been signed by
that person.
(7.) Notice of the cancellation of
the authorization of any person under this regulation shall be given to the
Deputy Commissioner to whom notice of the authorization was forwarded.
Official
signatures.
20. Any notice to be given
by the Commissioner may be given by any officer of the Commissioner duly
authorized in that behalf, and any notice purporting to be signed by the
authority of the Commissioner shall be as valid and effectual for all purposes
as if signed by the Commissioner in person.
Appointment
of prescribed delegate.
21. The Commissioner may,
by notice published in the Gazette, appoint
any person to be a prescribed delegate of the Commissioner for the purposes of
these Regulations.
Signature
deemed to be duly signed.
22.—(1.) Any certificate,
notice, or other document bearing the written stamped or printed signature of
the Commissioner, the Second Commissioner, a Deputy Commissioner or a
prescribed delegate of the Commissioner shall, until the contrary is proved, be
deemed to have been duly signed by the person by whom it purports to have been
signed.
(2.) Judicial notice shall be taken
of every such signature and of the fact that the person whose signature it
purports to be holds or has held the office of Commissioner, Second
Commissioner, Deputy Commissioner or prescribed delegate of the Commissioner,
as the case may be.
Appointment
of public officer.
23. Whenever
the position of public officer of a company becomes vacant and it is necessary
for a new public officer to be appointed, or whenever it becomes necessary to
authorize any person in pursuance of sub-regulation (3.) of regulation 19 of
these Regulations, the notice of appointment by the Company of a new public
officer or the notice of the authorization of that person shall be given to the
Commissioner at the office of the Deputy Commissioner for the State in which
the Company’s head office is situate and shall be accompanied by a specimen
signature of that public officer or person.
Address
for service.
24. Every person who
furnishes a return shall in the return give an address in Australia for
service.
Notice
of change of address.
25. Every
person who has given an address for service and who subsequently changes that
address shall, within one month after changing that address, give to the
Commissioner, at the place where he furnished the return in which the address
was given, notice in writing of his new address in Australia for service.
Address
deemed to be last known place of business or abode.
26. The address for service
last given by any person to and received by the Commissioner shall for all
purposes under the Act and Regulations be deemed to be the last known place of
business or abode of that person in Australia, but where no address for service
has been given to and received by the Commissioner, the latest address of the
person described in any records in the custody of the Commissioner or Deputy
Commissioner shall be deemed to be the last known place of business or abode of
that person in Australia.
Failure
to notify change of address.
27. Any person who changes
his address for service and fails to give to the Commissioner notice of his new
address in Australia for service shall not be permitted to plead that change of
address as a defence in any proceedings (whether civil or criminal) instituted
against him under the Act or Regulations.
Service
of notices, &c.
28. Any notice or other
communication by or on behalf of the Commissioner may be served upon any person
by posting it, by prepaid letter post addressed to the person at his last known
place of business or abode in Australia, and service thereof shall be deemed to
have been effected at the time when it would in the ordinary course of post
have arrived at the place to which it was addressed or at the post town or post
office nearest to that place, whether or not it has in fact been received by
the addressee.
Certificate
of Commissioner as to non-receipt of return.
29. In
any proceedings against a person for failing or neglecting duly to furnish a
return, a certificate in writing signed by the Commissioner, the Second
Commissioner, a Deputy Commissioner at whose office the return should have been
furnished, or a prescribed delegate of the Commissioner, certifying that the
return has not been received from that person by any officer authorized by the
Commissioner to receive returns at the place where under the Regulations the
return should have been furnished, shall be prima
facie evidence that the defendant has failed or neglected duly to furnish
the return.
Certificate
of Commissioner as to failure to furnish information.
30. In any proceedings
against a person for failing or neglecting duly to furnish the Commissioner
with any information required by the Commissioner pursuant to section sixteen
of the Act, a certificate in writing signed by the Commissioner, the Second
Commissioner, or a Deputy Commissioner at the place at which the information
was required to be furnished, or a prescribed delegate of the Commissioner,
certifying—
(a) that the defendant was required by
the Commissioner by notice in writing to furnish the Commissioner with the
information; and
(b)that the defendant failed or neglected duly to furnish the Commissioner
with the information as and when required by the Commissioner,
shall
be prima facie evidence of the facts
so certified.
Certificate
of Commissioner as to service of notice of assessment, &c.
31. In any action against a
person for the recovery of tax, a certificate in writing signed by the
Commissioner, the Second Commissioner, the Deputy Commissioner from whose
office the notice of assessment or determination was issued, or a prescribed
delegate of the Commissioner, certifying that—
(a) the person named in the certificate
is a taxpayer;
(b) an assessment of, or a determination
whereby that person became chargeable with, tax or further tax was duly made
against him;
(c)the particulars of the assessment or determination, and, in the latter
case, of the tax or further tax chargeable, are as stated in the certificate;
(d) notice of the assessment or
determination, and, in the latter case, of the tax or further tax chargeable,
was duly served on that person by post; and
(e) the sum named in the certificate was
at the date of the certificate due by him to the King on behalf of the
Commonwealth in respect of tax,
shall
be prima facie evidence of the facts
so certified.
Evidence
by affidavit.
32. In any action for the
recovery of tax, evidence may be given by affidavit, and the Court may require
the deponent to attend for the purpose of being cross-examined.
Certificate
of official copies.
33. A writing certified by
the Commissioner, the Second Commissioner, a Deputy Commisioner or a prescribed
delegate of the Commissioner to be a true copy of or a true extract from any
assessment, determination, return, list, declaration, statement, book, document
or writing of any nature whatsoever in the custody of the Commissioner or any
officer of the Commissioner shall for all purposes be prima facie evidence of the original of or from which it purports
to be a copy or extract and shall be receivable in evidence to the same extent
as the original.
Expenses
of persons required to attend and give evidence.
34. Where a person (other
than the taxpayer or a representative of the taxpayer concerning whom the
evidence is required) is required under section sixteen of the Act to attend
and give evidence before the Commissioner or an officer authorized by him,
there may be allowed to that person the sum (not exceeding in any case One
pound per diem) actually and necessarily lost by him by reason of his
attendance and, in addition (if he resides more than four miles from the place
at which
he
is required to attend), such sum for travelling expenses (not exceeding the sum
actually paid) as the person conducting the inquiry thinks reasonable.
Declaration
by officers and others.
35. The
declaration to be made pursuant to section ten of the Act by a person executing
any power or duty conferred or imposed on an officer or any other person by or
under the Act or these Regulations shall be in accordance with Form 2.
Penalties
not otherwise provided.
36. Any contravention of
these Regulations for which no other penalty is provided shall be punishable on
conviction by a penalty not less than One pound or more than Twenty pounds.
THE SCHEDULE.
——
Reg.
No. Amount Receipt No. Date
Received the abovementioned amount
Receiver.
Form
1.
Regulation 4.
Commonwealth
of Australia.
State of
Registration No.
To
the Commissioner of Taxation,
Office of the Deputy Commissioner
of Taxation,
Apple
and Pear Tax Assessment Act 1938.
Return
of Apples and Pears which during the quarter ended are—
(a) sold by a fruit agent for or on behalf of the grower;
(b) purchased by a wholesale fruit
merchant from the grower; or
(c) sold by a grower in any prescribed
market (not being sales to which paragraph (a) or (b)
applies).
Submitted by—
Name
of taxpayer (in full)—
Nature
of business—
Address—
Address
for service of notices—
(The person making the return is
required to notify the Deputy Commissioner of any change of address for service
of notices.)
Column 1. | Column 2. | Column 3. | Column 4. | Column 5. |
Description. | Sold
by a fruit agent for or on behalf of the grower. | Purchased
by a wholesale fruit merchant from the grower. | Sold
by a grower in any prescribed market (other than apples or pears shown in
columns 2 and 3). | Total. |
— | No. of cases. | No. of cases. | No. of cases. | No. of cases. |
Apples........ Pears.......... |
Total
Tax at per
case £
The Schedule—continued.
I, ,
of being the
taxpayer*/the person* in whose name this return is required by the Regulations
to be signed, declare that the above information is true and correct in every
particular and discloses without reservation or exception a true and complete
statement of all apples and pears sold*/purchased* by me during the quarter
ended
Declared this day of 19
....................................................
(Signature)
* Cross out words which are
inapplicabie.
Form
2.
Regulation 35.
FORM
OF DECLARATION OF SECRECY.
Commonwealth of Australia.
Apple and Pear Tax Assessment Act 1938.
I, ,
of in
the State of
do
solemnly and sincerely declare that, except in the performance of any duty
under the Apple and Pear Tax Assessment
Act 1938, or any Regulations thereunder, or any amendment thereof, or any
Act or Regulations substituted therefor, I shall not directly or indirectly
divulge or communicate to any person any information relating to the affairs of
any person acquired by me in the performance of any duty under the Act or
Regulations.