STATUTORY RULES.
1932.
No. 34.
REGULATIONS
UNDER THE FINANCIAL AGREEMENTS ENFORCEMENT ACT 1932.
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 Financial
Agreements Enforcement Act 1932, to come
into operation forthwith.
Dated this
eleventh day of April, 1932.
ISAAC.
A. ISAACS
Governor-General.
By His Excellency’s
Command,
J.
A. LYONS
Treasurer.
Financial Agreements Enforcement Regulations.
Short
title
1.
These Regulations may be cited as the Financial Agreements Enforcement
Regulations.
Definition
of “Documents.”
2.
For the purposes of these Regulations “Documents” includes returns,
assessments, notices of assessment, reports,
books, records and any other documents or copies of documents relating to or
containing any information
concerning any specified revenue of a State, or any revenue paid or payable to
a State of such a kind, that if it were payable after the issue of a
proclamation under section seven of the Financial Agreements Enforcement Act
1932 would be specified revenue of a State.
Returns
to be furnished.
3.
—(1.) The Treasurer
may, by notice published in the Gazette,require
that such returns as are specified in the notice, being returns required by or
under any Act of the State of New South Wales (being a State in relation to
which the provisions of sections seven to thirteen (inclusive) of Part II. of
the Financial
Agreements Enforcement Act 1932
apply) specified in the notice, and relating to the collection of any of the
following specified revenue of that State—
(i) revenue from
taxation on or in relation to betting (other than stamp duties on betting
tickets) and from taxation imposed on racing clubs and associations and
bookmakers;
(ii) revenue
from
taxation upon payments for admission to race courses;
(iii) revenue
from taxation imposed on or in relation to totalisators;
(iv) revenue
from taxation on or in relation to the holding of, or admission to, any
entertainment, or of or to anything in the nature of an entertainment;
(v) revenue
from taxation
upon incomes (but not including revenue from taxation imposed by the Unemployment Relief Tax Act
1931 of the State of New South Wales);
be
furnished to the Treasurer or to such person as is specified in the notice.
1102.—Price
3d.
(2.)
The Treasurer may in any notice published by him under the last preceding
sub-regulation specify the time within which, and the manner in which any
return required to be furnished in pursuance of the notice shall be so
furnished.
Power
to require production of documents.
4.
Every Minister of, or officer or person employed by, the State shall, whenever
requested by the Treasurer by notice published in. the Gazette or served
upon the Minister officer or person, produce and hand over all documents
specified or indicated in the notice which are in his custody or control or in
his apparent custody or control.
Power
to enter premises and take possession of documents.
5.
Any officer of the Commonwealth, thereto authorized in writing by the
Treasurer, or any officer of the Commonwealth of any class which is thereto
authorized in writing by the Treasurer, may enter, if necessary by force, and
search, any premises containing or reasonably suspected to contain any
documents, and to take possession of and retain for the purposes of the Financial Agreements Enforcement Act
1932 all such documents found in any such premises.
Contravention
of Regulations, &c.
6.
Any Minister of, or officer or person employed by, a State, and any person, who
refuses or fails to comply with any requirement of any notice published under
the foregoing Regulations, or who refuses or fails to comply with any provision
of the foregoing Regulations, shall be guilty of a contravention of these
Regulations.
Penalty:
One hundred pounds or imprisonment for six months.
Power
of State officer to inspect documents.
7.
Any officer of a State thereto authorized in writing by a Minister of a State,
or by the Commissioner of Taxation of a State, may, for the purpose of
assessing or otherwise determining or ascertaining the amount of specified
revenue paid or payable by any person, have access at any reasonable time to,
and use, any document which has come into the possession of the Treasurer, or
any officer of the Commonwealth, or any authorized person, in pursuance of
these Regulations.
By Authority: H. J. Green, Government
Printer, Canberra.