STATUTORY
RULES.
1922. No. 200.
RULES UNDER THE INCOME
TAX ASSESSMENT ACT 1922.
I, THE GOVERNOR-GENERAL in and over
the Commonwealth of Australia, acting with the advice of the Federal Executive
Council, hereby make the following rules under the Income Tax AssessmentAct 1922 to come into operation
forthwith.
Dated this twentieth day of December
1922.
Governor-General.
By His Excellency’s Command,
Treasurer.
INCOME TAX APPEAL BOARD RULES.
Short
title.
1. These
Rules may be cited as the Income Tax Appeal Board Rules 1922.
Definitions.
2. In
these Rules, unless the contrary intention appears—
“Board”
means a Board of Appeal appointed in pursuance of section forty-one of the Act;
“the
Act” means the Income Tax Assessment Act 1922, and, upon any amendment being made in that Act, after
the making of these Rules, means that Act as so amended.
Declaration
of Secrecy.
3. Each
member of a Board and every official of a Board shall, before entering upon his
duties or exercising any power under the Act, make the following declaration of
secrecy before a Justice of the Peace or a Commissioner for taking Affidavits
or a Commissioner for Declarations:—
Income Tax Assessment Act 1922.
DECLARATION
OF SECRECY.
I, ,
of , in the
State of , in the Commonwealth of Australia, do
solemnly and sinisterly declare that I will not divulge or communicate any
matter or thing coming under my notice in the performance of my duties under
the above Act to any person except as may be authorized by law for the purpose
of carrying into effect the provision of the Income Tax Assessment Act 1922.
(Usual signature)
Declared
before me at ,
in the State of
this day of 192 .
Justice of the
Peace for the State of Commissioner for taking Affidavits.
Commissioner
for Declarations.
Particulars
to be supplied by Commissioner.
4. (1) In
forwarding to a Board, as required by section fifty of the Act, objections
which are treated as appeals to a Board, the Commissioner shall furnish with
the objection—
(a)
the name and address of the appellant;
(b)
a statement containing full details of the appellant’s claim as submitted to
the Commissioner;
(c)
a statement setting out in full the Commissioner’s reasons for disallowing the
appellant’s claim.
(2) The
Commissioner shall, at the same time, forward to the appellant a copy of the
statement referred to in paragraph (c)
of the last preceding paragraph of this rule.
(3) The
information furnished to the Board under this rule shall be in quadruplicate
and shall be supplied printed or typewritten.
Notice
of hearing.
5. (1)
The Chairman of a Board shall cause notices to be served upon the Commissioner
and the appellant of the date of hearing of an appeal.
(2) Notice of the
hearing of an appeal shall be given not less than fourteen days prior to the
date of hearing.
(3) A notice under
this rule may be served either personally or by post, and if served by post,
service shall be deemed to be effected by properly addressing, prepaying, and
posting the notice as a letter, and, unless the contrary is proved, to have
been effected at the time at which the letter would have been delivered in the
ordinary course of post.
Order of hearing.
6. All appeals
to a Board shall be numbered consecutively, and they shall, unless the Chairman
of that Board otherwise directs, be heard in the order in which they are
received in respect of each State.
Representatives at hearing.
7. Any
party to an appeal may nominate a person to represent him at the hearing of the
appeal.
Times and places of hearing.
8. The
sittings of a Board for the hearing of appeals shall be held in such place or
places and at such time or times as are fixed by the Chairman of the Board.
Sittings of Board.
9. The
members of a Board shall be in attendance at such place as is from time to time
appointed by the Chairman for the performance of their duties on all week days
except public holidays: Provided that a Board shall not be required to sit during
a yearly vacation of three weeks (in addition to public holidays) commencing on
the 25th day of December.
Conduct of appeals.
10. The hearing
of appeals by a Board shall be conducted as the Chairman from time to time directs.
Adjournment.
11. The
Chairman of a Board may adjourn any hearing from time to time as he thinks fit.
Evidence.
12. The
Chairman of a Board may, by notice in writing, require any person—
(a)
to furnish the Board with such information as in the opinion of the Chairman is
necessary for the determination of an appeal to the Board;
(b)
to attend and give evidence before the Board or before any officer authorized
by the Chairman of the Board in that behalf concerning his or any other person’s
income or assessment, and may require him to produce all books, documents, and
other papers whatever in his custody or under his control relating thereto.
Expenses of
witnesses.
13. The
scale of expenses to be allowed to persons required to attend and give evidence
under the above regulation shall be as follows:—
Persons. | If Resident at Place
of Hearing or within Four Miles. Per diem. | If Resident beyond
Four Miles from Place of Hearing. Per diem. |
£ | s. | d. | £ | s. | d. |
Labourers
and ordinary witnesses..........................................
| 0 | 7 | 6 | 0 | 10 | 0 |
Mechanics,
clerks, master tradesmen, yeomen, and farmers.....
| 0 | 10 | 0 | 0 | 15 | 0 |
Engineers,
surveyors, accountants, auctioneers, bankers, bank managers, merchants, and
professional men........................................
| 1 | 0 | 0 | 1 | 10 | 0 |
Police
and constabulary........................................................
| Amount
of pay lost, and, if stationed out of town, 2s. 6d. extra
|
Travelling expenses, if witnesses
reside more than 4 miles from the place of hearing:—The sum reasonably and
actually paid.
Hearing in
camera.
14. (1)
All appeals shall be heard in camera unless the appellant otherwise
requires.
(2) Where an
appeal is heard in public the decision shall be given at a public meeting of
the Board.
Administration of
oaths, &c.
15. The
Chairman, and, in the absence of the Chairman, the Acting Chairman, shall have
power to administer oaths or affirmations to witnesses appearing before a
Board.
Evidence to be on
oath.
16. A
Board shall take all evidence on oath or affirmation.
Decisions of Board.
17. A
Board shall give a written decision on each appeal heard by it, and shall
forward copies of the decision to the Commissioner, and to the appellant, and
the Commissioner shall, within 28 days after receipt of the decision, give
effect to that decision.
Communications to
Board.
18. All
communications to a Board shall be addressed to the Chairman of the Board in
the care of the Deputy Federal Commissioner of Taxation in the State in which
the appeal lies.
Failure to give
evidence.
19. Any
person who refuses or fails to comply with any requirement made by the Chairman
of a Board under rule 12 of these Rules shall be guilty of an offence.
Penalty: Not less than Two pounds
nor more than One hundred pounds.
Summary of
decisions.
20. The
Board may, from time to time, compile and publish summaries of its decisions given
under Part V. of the Act.
Printed
and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government
Printer for the State of Victoria.