Income Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1925. No. 202.

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1922-1925.

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 Income TaxAssessment Act 1922-1925, to come into operation forthwith.

Dated this twenty-fifth day of November, 1925.

STONEHAVEN,

Governor-General.

By His Excellency’s Command,

Ll. ATKINSON,

for Treasurer.

 

Amendment of the Income Tax Regulations 1922

(Statutory Rules 1923, No. 12, as amended to this date.)

1. Regulation 2 of the Income Tax Regulations 1922 is amended—

(a) by omitting the words “Appeals to High Court under Section 51 of the Act” and inserting in their stead the words “Reviews by a Board of Review”; and

(b) by omitting the words “Part IVb.—References to an Income Tax Board of Appeal”.

2. Regulation 3 of the Income Tax Regulations 1922 is amended by omitting the figures “1924” and inserting in their stead the figures “1925”.

3. Part IV. of the Income Tax Regulations 1922 is amended—

(a) by omitting from the heading the words “and Appeals”; and

(b) by omitting regulation 38.

4. Part IVa. of the Income Tax Regulations 1922 is amended—

(a) by omitting from the heading the words “Appeals to High Court under Section 51 of the Act” and inserting in their stead the words “Reviews by a Board of Review”; and

C.16300.—Price 3d.

 

(b) by omitting regulations 38a, 38b, 38c and 38d and inserting in their stead the following regulations:—

Amount of deposit to accompany request for review.

“38. Where, under sub-section (4) of section 50 of the Act, a taxpayer in writing requests the Commissioner to refer a decision to a Board of Review the taxpayer’s request shall be accompanied by a deposit of 1 per centum of one or more (according to the circumstances of the case) of the following amounts:—

(а) the excess of the amount which, in accordance with the Commissioner’s decision, is the taxable income over the amount which, if the objection were wholly allowed, would be the taxable income;

(b) the excess of the amount by reference to which the rate of tax has been calculated for the purposes of sub-section (2) of section 13 of the Act over the amount by reference to which such rate would be calculated if the taxpayer’s claim were allowed;

(c) the excess of the amount of income upon which the taxpayer claims to be entitled to a rebate of tax (other than a rebate under section 30 of the Act) over the amount of income upon which the rebate has been allowed;

(d) fifteen per centum of the taxable income (where the claim is for a rebate of tax under section 30 of the Act);

(e) the sum or further sum determined by the Commissioner pursuant to sub-section (1) of section 21 of the Act;

(f) the income in question where the question is whether such income is derived from personal exertion or from property;

Provided that the maximum amount of deposit which shall accompany the written request of the taxpayer shall not, in any case, exceed Fifty pounds, and the minimum amount of deposit shall not be less than One pound.”

Particulars to be supplied by commissioner.

“38a.—(1) The Commissioner in referring a decision to a Board of Review in accordance with sub-section (1) of section 51 of the Act shall furnish the Board with printed or typewritten statements, in quadruplicate, containing—

(a) the name and address of the taxpayer;

(b) full details of the taxpayer’s claim as made to the Commissioner; and

(c) the Commissioner’s reasons for disallowing the taxpayer’s claim.

(2) The Commissioner shall at the same time furnish the taxpayer with a copy of the statements referred to in sub-paragraphs (b) and (c) of the last preceding sub-regulation.”

Notice of review.

“33b.—(1) The Chairman of a Board shall cause notices to be served upon the Commissioner and the taxpayer of the date on which the review is to take place.

(2) Notice of a review shall be given not less than fourteen days prior to the day on which the review is to take place.

(3) A notice under this regulation may be served either personally or by post, and if served by post, service shall be effected by properly addressing, prepaying and posting the notice as a letter, and unless the contrary is proved, service shall be deemed to have been effected at the time when the letter would have been delivered in the ordinary course of post.”

Order, place, and time of review.

“38c.—(1) All references for the purpose of review by a Board shall be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State.

(2) The sittings of a Board for the purpose of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.

(3) A Board shall not be required to sit on public holidays or during a yearly vacation of three weeks commencing on the 25th day of December.”

Conduct of reviews.

“38d.—(1) Subject to this Part, reviews by a Board shall be conducted as the Chairman from time to time directs.

(2) All reviews shall take place in camera unless the taxpayer otherwise requires.

(3) Where a review takes place in public the decision shall be given at a public meeting of the Board.

(4) Either party to a review may nominate a person to represent him at the review.

(5) The Chairman of a Board may adjourn any review from time to time as he thinks fit.”

Evidence.

“38e.—(1) Subject to the next succeeding sub-regulation, a Board shall take all evidence on oath or affirmation, and for that purpose the Chairman of the Board, or in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmations.

(2) In the exercise of the powers which, by virtue of sub-section (1) of section 44 of the Act, a Board has under section 97 of the Act, 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 purpose of a review by 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;

and the Chairman of the Board may require the information or evidence to be given on oath and either verbally or in writing and for that purpose the Chairman or the officer authorized by him shall have power to administer oaths.

(3) The expenses to be allowed to any person required to attend and give evidence under the last preceding sub-regulation shall be as prescribed by regulation 52 of these Regulations,”

Decisions of Board.

“38f.—(1) A Board shall give a written decision on each review and shall forward copies of the decision to the Commissioner and to the taxpayer, and the Commissioner shall, unless the decision has been appealed from, give effect to the decision within 30 days after the receipt thereof.

Attendance of members.

(2) The Board may, from time to time, compile and publish summaries of its decisions.”

“38g. Subject to sub-regulation (3) of regulation 38c of these Regulations, the members of a Board shall be in attendance on all week days at such place as is from time to time appointed by the Chairman for the performance of their duties.”

Communications to Board.

“38h. 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 taxpayer resides.”

5. The Income Tax Regulations 1922 are amended by omitting Part IVb. thereof.

 

Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Government Printer for the State of Victoria.