Income Tax (War-time Arrangements) Regulations (Cth)

STATUTORY RULES.

1942. No. 375.

—––––––

REGULATIONS UNDER THE INCOME TAX (WAR-TIME ARRANGEMENTS) ACT 1942.*

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 Tax (Wartime Arrangements) Act 1942.

Dated this twenty-eighth day of August,1942.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Treasurer.

–––––

INCOME TAX (WAR-TIME ARRANGEMENTS) REGULATIONS.

Part I.—Preliminary.

Citation.

1. These Regulations may be cited as the Income Tax (War-time Arrangements) Regulations.

Parts.

2. These Regulations are divided into Parts as follows:—

Part I.—Preliminary.

Part II.—Transferred Officers.

Part III.—Transfer of Office Accommodation, Furniture and Equipment.

Part IV.—Miscellaneous.

Definitions.

3. In these Regulations, unless the contrary intention appears—

“Division” has a meaning corresponding to the meaning of that expression in the Commonwealth Public Service Act 1922-1941;

“Taxation Branch” means the Taxation Branch of the Department of the Treasury;

“the Act” means the Income Tax (War-time Arrangements) Act 1942;

“the Board” means the Public Service Board;

“the Commissioner” means the Commissioner of Taxation.

 

* Notified in the Commonwealth Gazette on, 1942.

5469.—Price 5d. 25/25.8.1942.

 

Part II.—Transferred Officers.

Department to which attached.

4. Subject to these Regulations, transferred officers shall be attached to the Taxation Branch and shall be subject to the administration and control of the Board and the Commissioner in like manner as if they were officers of that Branch to whom the provisions of the Commonwealth Public Service Act 1922-1941 applies.

Delegation of powers and functions.

5.—(1.) The Board and the Commissioner may delegate in writing to any person who is an officer of the Public Service of the Commonwealth, or to any transferred officer, all or any of its or his powers or functions under the Commonwealth Public Service Act 1922-1941, or under Regulations made under that Act, or under these Regulations, in relation to transferred officers (except this power of delegation), so that those powers and functions may be exercised by the delegate.

(2.) Any delegation under this regulation shall be revocable at will and shall not prevent the exercise of any power or function by the Board or the Commissioner, as the case may be.

Address of communications.

6. Subject to these Regulations, all communications by transferred officers intended for the Board shall be addressed “Secretary, Commonwealth Public Service Board”, and all communications intended for the Commonwealth Public Service Inspector shall be addressed to the Commonwealth Public Service Inspector for the State or Territory in which the transferred officer is employed.

Applications, how to be made.

7.—(1.) Subject to sub-regulation (5.) of regulation 12 of these Regulations, any application by a transferred officer concerning any matter affecting him as a transferred officer shall be made to the Commissioner through the head of the section in which the transferred officer is employed.

(2.) Where the transferred officer desires the matter to be considered by the Board, he shall address the application to the Secretary, Commonwealth Public Service Board, and the Commissioner shall forward it, with any remarks which he considers necessary, to a Commonwealth Public Service Inspector for transmission to the Board.

Classification of offices.

8.—(1.) The Board may create and classify offices attached to the Taxation Branch in such Divisions and with such salaries or scales of salaries as the Board thinks appropriate.

(2.) The Board may allot any transferred officer to any office so created and classified at the salary of that office, or, as the case may be, at such commencing rate of salary within the scales of salary of that office as the Board thinks fit.

(3.) A transferred officer shall belong to the Division in which the office he occupies has been created.

(4.) Pending allotment to a classified office, a transferred officer shall belong to such Division as the Board determines.

(5.) Where a transferred officer ceases to occupy any office, he shall continue to belong to the Division in which that office was created until transferred to another office.

 

Reclassification of offices.

9.—(1.) After the creation and classification of offices in accordance with the last preceding regulation, the Board may, after obtaining a report from the Commissioner—

(a) create a new office attached to the Taxation Branch in any Division;

(b) abolish any office attached to the Taxation Branch; or

(c) raise or lower the classification of any office attached to the Taxation Branch.

(2.) Where the classification of any such office is raised or lowered, the office shall be deemed to be vacant.

Salaries of transferred officers.

10.—(1.) Subject to the Act and to these Regulations, transferred officers shall be paid salaries in accordance with such salaries or scales of salaries as are determined by the Board in the classifications made in pursuance of these Regulations.

(2.) Where the Board is satisfied that, if a transferred officer had not been transferred to the Public Service of the Commonwealth, he would be entitled to receive remuneration at a rate greater than that to which he is entitled under the Act and these Regulations, the Board may approve the payment to that transferred officer of an additional rate of remuneration, not exceeding the difference between the rate to which he is entitled under the Act and these Regulations and the rate to which he would be entitled but for that transfer, and thereupon that additional rate shall be payable to him accordingly.

(3.) Where any transferred officer is promoted in, or, in the case of a person who was a temporary officer of the State service, is appointed to, the State service, but his transfer to the Public Service of the Commonwealth is not terminated, the salary payable to that officer under these Regulations shall be at a rate not less than the rate of salary which would be payable to him as an officer of the State service, as a result of that promotion or appointment.

Other payments to transferred officers.

11. Payments of money to transferred officers, other than for salary or for allowances paid in accordance with these Regulations, shall not be made except with the approval of the Board.

Transfers.

12.—(1.) Except as otherwise provided, the removal of a transferred officer from one office to another shall be by way of transfer, which, subject to the power of delegation conferred by regulation 5 of these Regulations, shall be effected by the Commissioner.

(2.) Where a transfer is to a vacant office of a higher classification the appropriate salary of the office shall be payable to the transferred officer on and from the date upon which the transfer takes effect.

(3.) In the selection of a transferred officer for transfer to a vacant office of higher classification than that occupied by him, consideration shall first be given to the relative efficiency of transferred officers of a lower classification than that of the vacant office who are available for the transfer and, in the event of an equality of efficiency of two or more such officers, then to the relative seniority of those officers.

 

(4.) The Commissioner may temporarily transfer any transferred officer to any office (whether the office is one created under these Regulations or not), in which case the selection of the transferred officer shall be effected in accordance with the conditions prescribed by regulation 116 of the Commonwealth Public Service Regulations.

(5.) Any transferred officer may appeal to the Board, through the Commonwealth Public Service Inspector, against the transfer of any other transferred officer on the ground that he is more entitled to the transfer than the officer selected by the Commissioner, and the Board shall, after such inquiry as it considers necessary, determine the appeal.

(6.) If an office occupied by a transferred officer is abolished and, in the opinion of the Beard, there is no other office of equivalent classification available which the transferred officer is competent to fill, the Board may, subject to the Act and to sub-regulations (2.) and (3.) of regulation 10 of these Regulations, transfer him to an office of lower classification, with appropriate reduction in salary.

(7.) Except as provided in these Regulations, a transferred officer shall not be transferred to an office of a lower classification than that to which he is allotted in accordance with the provisions of sub-regulation (2.) of regulation 8 of these Regulations or, subject to paragraph (a) of regulation 13 of these Regulations, than that of a vacant office to which he has been transferred.

(8.) In this regulation “efficiency” has the same meaning as that expression has in section 50 of the Commonwealth Public Service Act 1922-1941.

Other transfers.

13. The Board may—

(a) disapprove any transfer, in which case the transfer shall not take effect, or, if it is already in operation, shall cease to have effect;

(b) subject to the Act and to sub-regulations (2.) and (3.) of regulation 10 of these Regulations, if it is of opinion that a transferred officer who has been absent on war service is more entitled to occupy any office than the transferred officer who occupies it, transfer that last-mentioned transferred officer to an office of equal or lower classification with appropriate salary, or may remove him from that first-mentioned office and regard him as an unattached transferred officer;

(c) allot a transferred officer who has been absent on war service to any vacant office; or

(d) after obtaining a report from the Commissioner, temporarily transfer a transferred officer to any Branch of the Department of the Treasury or to any other Department.

Certain conditions in force in Public Service of the Commonwealth to apply.

14.—(1.) Subject to the Act and to these Regulations, the relevant laws, conditions and practices in force in the Public Service of the Commonwealth relating to the following matters shall apply, mutatis mutandis, to transferred officers:—

(a) Obligations as to duty and behaviour and obedience to instructions.

(b) Complaints by officers and appeals against instructions.

(c) Increments of salary and conditions of advancement.

 

(d) Allowance to officers living away from home.

(e) Performance of, and payment of allowances in respect of, higher duties.

(f) Leave of absence other than leave of absence to which regulation 16 of these Regulations applies.

(g) Strikes against the Government.

(h) Attachment of salary for debt.

(i) Deduction of pecuniary penalties from salary.

(j) Insolvency and bankruptcy.

(k) Transfers of officers and applications to the Board concerning such transfers.

(l) Exchanges of positions.

(m) Performance of work outside official duties.

(n) Use of motor vehicles on official business.

(o) Pay days and pay periods.

(p) Attendance and hours of duty.

(q) Overtime, Sunday and holiday duty and payments therefor.

(r) Travelling, including the payment of allowances to officers absent from their head-quarters.

(2.) Notwithstanding anything contained in paragraph (c) of the last preceding sub-regulation, where the provisions of regulation 105a of the Commonwealth Public Service Regulations would operate to prevent an advancement in salary of a transferred officer, but that officer would be eligible for that advancement if the law of the State were applicable, the Board may approve the advancement in salary of that officer.

(3.) Where a transferred officer was, immediately prior to his transfer to the Public Service of the Commonwealth, eligible under the law of the State for leave of absence (not being leave of absence to which regulation 16 of these Regulations applies) he shall, for the purposes of paragraph (f) of sub-regulation (1.) of this regulation, be deemed to be eligible for that leave under the law of the Commonwealth.

(4.) Notwithstanding anything contained in paragraph (m) of sub-regulation (1.) of this regulation, the Commissioner may permit any transferred officer to accept appointment to, and perform the duties of, any office constituted by or under the law of any State.

(5.) Where any doubt arises as to the relevant law and conditions to apply to any particular transferred officer or class of transferred officers in respect of any matter to which paragraph (p), (q) or (r) of sub-regulation (1.) of this regulation refers, the relevant law and conditions applicable shall be those determined by the Board.

Offences.

15.—(1.) Subject to this regulation, the relevant law and conditions in force in the Public Service of the Commonwealth relating to offences and punishments shall apply, mutatis mutandis, to transferred officers.

(2.) Where an appeal against any punishment imposed or recommended by the Commissioner under section 55 of the Commonwealth Public Service Act 1922-1941 is lodged by a transferred officer, the Board may appoint a person nominated by the organization of State officers of which the appellant is a member (or, if he is not a member of any such organization, of which he was eligible to be a member

 

immediately prior to his transfer to the Public Service of the Commonwealth) to be a member of the Appeal Board constituted under that section in lieu of the elected representative of the Division to which the appellant belongs.

(3.) The Commissioner shall, when notifying a transferred officer of the punishment imposed or recommended by him, inform the transferred officer that, in the event of his desiring to appeal against the punishment, he may, within seven days after receipt of the notice, request that a person nominated by the organization of State officers of which he is a member (or, if he is not a member of any such organization, of which he was eligible to be a member immediately prior to his transfer to the Public Service of the Commonwealth) should, for the purpose of hearing his appeal, be a member of the Appeal Board constituted under section 55 of the Commonwealth Public Service Act 1922-1941.

(4.) If the transferred officer, within seven days after receipt of the notice, lodges an appeal and makes a request in accordance with the provisions of the last preceding sub-regulation, the Commissioner shall request the Secretary of the organization concerned to submit a nomination to the Board and shall, at the same time, notify the Board and the Chairman of the Appeal Board of the transferred officer’s request.

(5.) If no nomination is received by the Board within fourteen days after the Commissioner requests the Secretary of the organization to submit a nomination, the Board may advise the Chairman of the Appeal Board accordingly and the hearing of the appeal shall be proceeded with as if the transferred officer had not made any request in accordance with sub-regulation (3.) of this regulation.

(6.) A transferred officer who was a temporary officer of the State service immediately prior to his transfer to the Public Service of the Commonwealth, and who has not since been appointed as a permanent officer of that service, may, if he is guilty of misconduct, be dismissed by the Commissioner, but any transferred officer so dismissed may, within fourteen days of receiving notification of his dismissal, appeal to the Board which, after inquiry, shall determine the appeal. If the Board’s decision is that the dismissed transferred officer be reinstated, the Board shall determine what conditions shall apply from the period when he ceased duty until his re-employment.

Sick and accident leave, furlough and leave for war service.

16.—(1.) Subject to this regulation, a transferred officer shall have the same rights to, or eligibility for, as the case may be—

(a) leave on account of illness or accident;

(b) long service leave; and

(c) leave for war service,

as he would have had if he had remained in the State service, and as if his service as a transferred officer were reckoned as service with the State:

Provided that, in the case of leave on account of illness or accident, if the law and conditions in force in the Public Service of the Commonwealth would be more favorable to the transferred officer, the Board may direct that his rights and eligibility shall be ascertained in accordance with that law and those conditions, and his rights and eligibility shall thereupon be ascertained accordingly.

 

(2.) Leave of absence on account of illness or accident or for war service may be granted by the Commissioner.

(3.) Long service leave of absence shall not be granted except with the approval of the Board.

(4.) The provisions of regulations 57, 58, 58a and 60 of the Commonwealth Public Service Regulations shall apply to transferred officers.

Incapacity of transferred officers.

17. If a transferred officer appears to the Board or the Commissioner to be inefficient or incompetent or unfit to discharge, or incapable of discharging, the duties of his office efficiently, but the Board is not of the opinion that he ought to be retired, the Board may, after obtaining a report from the Commissioner, transfer him to some other office with salary appropriate to that other office.

Excess transferred officers.

18.—(1.) If the Commissioner finds that any transferred officer is in excess of the requirements of the Taxation Branch, he shall forthwith report the fact to the Board.

(2.) If the Board is of the opinion that the officer is in excess of requirements and ought to be re-transferred to the State service, it may report to the Treasurer accordingly.

(3.) After receipt of a report from the Board, the Treasurer may arrange with the Treasurer of the State from the service of which the transferred officer was transferred to the Public Service of the Commonwealth for the re-transfer of the officer to that State service.

(4.) Pending the re-transfer of that officer to the State service he may be employed in any office in the Public Service of the Commonwealth without any decrease in salary, except as provided in these Regulations.

Retransfer of transferred officer who has been dismissed.

19. Notwithstanding anything contained in these Regulations or in any other law of the Commonwealth, a transferred officer (other than a transferred officer who was a temporary officer of the State service immediately prior to his transfer to the Public Service of the Commonwealth and who has not since been appointed as a permanent officer of that service) shall not be dismissed from the Public Service of the Commonwealth until the Board has notified the appropriate authority administering the State Act relating to the Public Service of the State from the service of which the transferred officer was transferred to the Public Service of the Commonwealth that it is proposed to dismiss the officer unless the State desires that he be re-transferred to the State service.

Retransfer of officers in pursuance of Act.

20. Where, in pursuance of section 7 of the Act, a transferred officer is to be re-transferred, or is deemed to have been re-transferred, to a State service, the Board shall so advise the Treasurer who shall notify the Treasurer of the State of the re-transfer and of the reasons therefor.

Reference to Commissioner where transferred officer temporarily transferred to another Department.

21. During any period during which a transferred officer is temporarily transferred to or employed in any Branch of the Department of the Treasury other than the Taxation Branch, or in any other Department, these Regulations shall be construed as if the references to the Taxation Branch and to the Commissioner were references to the Department of the Treasury or other Department, as the case may be, and to the Chief Officer of that Department.

 

Compensation for personal injuries.

22. The Commonwealth shall be liable to pay compensation in respect of a personal injury caused to a transferred officer by accident arising out of and in the course of his employment to the same extent, and in the same manner, as it would be liable if the transferred officer were an employee of the Commonwealth for the purposes of the Commonwealth Employees’ Compensation Act 1930.

Part III.—Transfer of Office Accommodation, Furniture and Equipment.

Schedule of office accommodation and inventory of furniture and equipment.

23.—(1.) As soon as conveniently may be after the service of a notice in accordance with sub-section (1.) of section 11 of the Act, the Commissioner shall cause to be prepared a schedule showing particulars of the office accommodation and an inventory of furniture and equipment of which the Commonwealth obtains the possession and use in pursuance of the notice.

(2.) The Commissioner shall forward to the Treasurer, for transmission to the Treasurer of the State concerned, one copy of the schedule and inventory certified by the Commissioner or by a person authorized in that behalf by him.

Office accommodation, &c., no longer required.

24. Where any office accommodation, furniture or equipment of which the Commonwealth has obtained the possession and use in pursuance of a notice under sub-section (1.) of section 11 of the Act is no longer required by the Commonwealth, the Commissioner shall notify the Treasurer accordingly, and the Treasurer shall notify the Treasurer of the State concerned that that office accommodation, furniture or equipment is no longer required by the Commonwealth and is available for re-transfer to the State.

Part IV.—Miscellaneous.

Performance of State duties by transferred officers.

25.Where a transferred officer performs any duties for the Government of a State, the Governor-General may, by agreement with the Governor-in-Council of the State or otherwise, make arrangements for determining the rate of remuneration to be paid by the State for the performance by the transferred officer of those duties, and any other matters connected therewith.

Compliance with provisions of Audit Act.

26. In the performance of their duties as officers of the Public Service of the Commonwealth, transferred officers shall comply with the provisions of the Audit Act 1901-1934 and the Regulations made thereunder.

Preservation of certain rights.

27. Where in pursuance of section 12 of the Act any agreement between the Commonwealth and a State is suspended—

(a)any person who, immediately prior to the suspension, was entitled or required under the terms of that agreement to contribute to the Fund established by the Superannuation Act 1922-1937 shall, during the suspension of that agreement, continue to be so entitled or required; and

(b)the Commonwealth shall continue to be liable to make any payments which, but for the suspension, it would have been required to make in respect of leave of absence or other benefits to any person.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.