National Security (Gold Excise) Regulations (Cth)

STATUTORY RULES.

1939. No. 100.

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REGULATIONS UNDER THE NATIONAL SECURITY ACT 1939.*

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 National Security Act 1939.

Dated this twenty-third day of September, 1939.

GOWRIE

Governor-General.

By His Excellency’s Command,

PERCY C. SPENDER

for Minister of State for Defence.

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National Security (Gold Excise) Regulations.

Citation.

1. These Regulations may be cited as the National Security (Gold Excise) Regulations.

Definitions.

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

“Duty” means the Excise Duty specified in the Excise Tariff Proposals introduced into the House of Representatives on the twenty-second day of September, One thousand nine hundred and thirty-nine;

“the Bank” means the Commonwealth Bank of Australia.

Liability to gold tax.

3. The Duty in respect of any gold shall be payable by the person (in these Regulations referred to as “the producer”) who delivers the gold to the Bank, or to an agent of the Bank.

Payment of duties.

4.—(1.) Duty shall be a debt due by the producer to the Commonwealth and shall be payable in accordance with the provisions of this regulation.

(2.) The Bank, or the agent of the Bank, as the case may be, shall deduct from any amount payable in respect of gold delivered to the Bank, or to an agent of the Bank, the amount of Duty imposed upon the gold so delivered, and shall pay the amount so deducted to the Commonwealth at the time and in the manner specified by the Treasurer.

(3.) The deduction of any amount of Duty in pursuance of sub-regulation (2.) of this regulation shall operate—

(a) so as to discharge the liability of the producer to pay that Duty; and

(b) so as to discharge, pro tanto, the liability of the Bank to make payment to the producer for the gold in respect of which the Duty was payable.

*Notified in the Commonwealth Gazette on the 23rd September, 1939.

5548.—Price 3d.

 

(4.) If any amount of Duty is not deducted as required by sub-regulation (2.) of this regulation, the producer shall forthwith pay the Duty to the Treasurer.

(5.) The Commonwealth may sue for and recover in any court of competent jurisdiction—

(a) any amount of Duty deducted in pursuance of sub-regulation (3.) of this regulation and not paid to the Commonwealth; and

(b)any amount of Duty payable by a producer in pursuance of sub-regulation (4.) of this regulation and not paid to the Treasurer.

Refund of Duty.

5. The Commonwealth shall pay to any producer any amount of Duty overpaid by him.

Indemnity.

6. No claim, action, suit or proceeding shall be made or brought against the Commonwealth or the Bank or any agent of the Bank, with a view of recovering any amount paid to the Commonwealth, or deducted by the Bank or any agent of the Bank from any amount payable, in respect of gold delivered to the Bank or any agent of the Bank on or after the fifteenth day of September, One thousand nine hundred and thirty-nine which could lawfully have been paid or deducted if the Duty had on the first-mentioned date been imposed and the deduction had been authorized by Act.

 

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