Income Tax Regulations (Amendment) (Cth)

Statutory Rules 1984 No. 4161

Income Tax Regulations2 (Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936.

Dated 13 December 1984.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

(Sgd) Paul Keating

Treasurer

 

Principal Regulations

1. In these Regulations, “Principal Regulations” means the Income Tax Regulations.

Returns by partnerships

2. Regulation 13 of the Principal Regulations is amended by omitting from sub-regulation (1) “or by any one of them” and substituting—

“or—

(a) if paragraph (b) or (c) does not apply—by whichever of those partners has the greater or greatest individual interest in the net income, or partnership loss, of the partnership of the year of income, as the case may be;

(b) if 2 or more of those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be, and those interests are each greater than the individual interest of any other of those partners in that net income or partnership loss—by any one of the first-mentioned partners; or

(c) if all those partners have equal individual interests in the net income, or partnership loss, of the partnership of the year of income, as the case may be—by any one of those partners.”.

 

S. R. 389/84 Cat. No. —Recommended retail price 40c 10/6.12.1984

 

Evidence

3. Regulation 39 of the Principal Regulations is amended by omitting from sub-regulation (3) all words from and including “such fees” and substituting “such amount in respect of expenses as the Board determines in accordance with the scale of expenses set out in the Seventh Schedule”.

Evidence

4. Regulation 58r of the Principal Regulations is amended by omitting from sub-regulation (4) all words from and including “such fees” and substituting “such amount in respect of expenses as the Board determines in accordance with the scale of expenses set out in the Seventh Schedule”.

5. Regulation 62 of the Principal Regulations is repealed and the following regulation substituted:

Presumption as to signatures

“62. (1) Judicial notice shall be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissoner, a Deputy Commissioner or a prescribed delegate of the Commissioner.

“(2) a certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a prescribed delegate of the Commissioner in lieu of that person’s signature shall, unless it is proved that the document was issued without authority, be deemed to have been duly signed by that person.”.

6. Regulation 64 of the Principal Regulations is repealed and the following regulation substituted:

Scale of expenses in respect of persons required to attend before Commissioner, &c., undersection 264 of the Act

“64. For the purposes of sub-section (3) of section 264 of the Act, the scale set out in the Seventh Schedule is prescribed in respect of expenses to be allowed to persons (other than persons giving evidence in respect of their own income or assessment or the income or assessment of persons whose representatives they are) required under that section to attend and give evidence before the Commissioner or an officer.”.

First Schedule

7. The First Schedule to the Principal Regulations is amended—

(a) by omitting from Form 1 “in the State of” (wherever occurring) and “, in the Commonwealth of Australia”; and

(b) by omitting from Form 2 “in the State of” (wherever occurring) and “, in the Commonwealth of Australia”.

New Schedule

8. The Principal Regulations are amended by adding at the end thereof the following Schedule:

 

“SEVENTH SCHEDULE  Regulations 39, 58r

and 64

SCALE OF EXPENSES

1. Person attending to give evidence because of that person’s professional, scientific or other special skill or knowledge—in respect of each day on which that person so attends, an amount of not less than the lesser amount specified in the High Court Rules as in force from time to time in relation to expenses of witnesses possessing such skill or knowledge and not more than the greater amount so specified.

2. Person, other than a person referred to in Item 1, attending to give evidence—

(a) in the case of a person remunerated by wages, salary or fees—such amount as is provided for in the High Court Rules as in force from time to time in relation to expenses of witnesses so remunerated;

(b) in any other case—such amount as is provided for in the High Court Rules as in force from time to time in relation to expenses of witnesses generally.

3. Person attending to give expert evidence—in addition to any other amount payable to that person under Item 1 or 2, a reasonable amount for qualifying to give that evidence.

4. Any person attending to give evidence—such amount as is reasonable—

(a) in respect of that person’s conveyance to and from the place at which that person so attends;

and

(b) if that person is required to be absent overnight from that person’s usual place of residence—for meals and accommodation.”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 13 December 1984.

2.Statutory Rules 1936 No. 94 as amended to date. For previous amendments see Note 2 to Statutory Rules 1984 No. 172 and see also Statutory Rules 1984 Nos. 172, 286 and 408.

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