National Security (War Damage to Property Extension of Contribution Period) Regulations (Cth)

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STATUTORY RULES.

1943. No. 306.

REGULATIONS UNDER THE NATIONAL SECURITY ACT 1939-1943.*

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 1939-1943.

Dated this seventeenth day of December, 1943.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

for and on behalf of the Minister of State for Defence.

 

National Security (War Damage to Property—Extension of Contribution Period) Regulations.

Citation.

1. These Regulations may be cited as the National Security (War Damage to Property—Extension of Contribution Period) Regulations.

Commencement.

2. These Regulations shall commence on the first day of January, 1944, and shall continue in operation until the thirty-first day of December, 1944.

Definitions.

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

“the contribution period” means the contribution period or the first contribution period (as the case may be) referred to in regulation 5 of these Regulations, as extended by that regulation;

“the Principal Regulations” means the National Security (War Damage to Property) Regulations being Statutory Rules 1942, No. 79, as amended by Statutory Rules 1942, Nos. 222 and 494 and Statutory Rules 1943, Nos. 88, 254 and 278;

* Notified in the Commonwealth Gazette on , 1943.

7176.—Price 5d.  25/9.11.1943.

 

“the year 1943” means the twelve calendar months which commenced on the first day of January, 1943, and ended on the thirty-first day of December, 1943;

“the year 1944” means the twelve calendar months commencing on the first day of January, 1944, and ending on the thirty-first day of December, 1944.

Principal Regulations to be read subject to these Regulations.

4. The Principal Regulations shall, during the continuance of these Regulations, be read subject to the provisions of these Regulations.

Extension of contribution period.

5. Notwithstanding anything contained in regulation 27 of the Principal Regulations—

(a) the contribution period which commenced on the first day of January, 1943, shall continue until and end on the thirty-first day of December, 1944; and

(b) the first contribution period to which the Principal Regulations apply in respect of any person to whom sub-regulation (1.) of regulation 26 of the Principal Regulations commences to apply after the first day of January, 1943, and before the thirty-first day of December, 1944, shall be the period commencing on the date on which the said sub-regulation so commences to apply and ending on the thirty-first day of December, 1944.

Plant exceeding £1.000 in value.

6. Where any person who during the year 1943 owned plant which, together with all other plant owned by him exceeded One thousand pounds in value and duly complied with the provisions of the Principal Regulations in respect of that plant, continues to own that plant or acquires additional plant during the year 1944, that person shall be deemed to have complied with the provisions of the Principal Regulations in respect of that plant and additional plant until the expiration of the contribution period without making any further returns under regulation 16 of the Principal Regulations and without paying any further contributions under Part VI. of the Principal Regulations.

Plant not exceeding £1,000 in value.

7. Where any person who, during the year 1943, was the owner of plant which, together with all other plant owned by him did not exceed One thousand pounds in value, made application and duly paid contributions for the contribution period in respect of that plant under Part VIII. of the Principal Regulations, and that person, during the year 1944, continues to own that plant or acquires additional plant, then, without any further application being made or the payment of any further contribution under the Principal Regulations, that additional plant shall be deemed to have been brought within the provisions of the Principal Regulations as if it had been part of the plant in respect of which that person made application and paid contributions during the year 1943, and that person shall be deemed to have made application and paid all contributions in respect of the plant and additional plant for the contribution period:

Provided that if the total value of the plant hereinbefore referred to at any time during the contribution period exceeds One thousand pounds, then the provisions of Part VIII. of the Principal Regulations

 

shall thereupon cease to apply to that plant and the owner of that plant shall, without making any return under Part IV. or paying any contribution under Part VI. of the Principal Regulations, be deemed to have complied with the provisions of those Parts in respect of that plant and additional plant until the expiration of the contribution period.

Stock exceeding £1,000 in value.

8. Where any person who, during the year 1943, owned stock which, together with all other stock owned by him exceeded One thousand pounds in value, and duly complied with the provisions of the Principal Regulations in respect of that stock, continues to own that stock or acquires additional stock during the year 1944, that person shall be deemed to have complied with the provisions of the Principal Regulations in respect of that stock and additional stock until the expiration of the contribution period without making any further returns under regulation 17 of the Principal Regulations and without paying any further contributions under Part VI. of the Principal Regulations.

Stock not exceeding £1,000 in value.

9. Where any person who, during the year 1943, was the owner of stock which, together with all other stock owned by him, did not exceed One thousand pounds in value made application and duly paid contributions for the contribution period in respect of that stock under Part VIII. of the Principal Regulations and that person, during the year 1944, continues to own that stock or acquires additional stock, then, without any further application being made or the payment of any further contribution under the Principal Regulations, that additional stock shall be deemed to have been brought within the provisions of the Principal Regulations as if it had been part of the stock in respect of which that person made application and paid contributions during the year 1943, and that person shall be deemed to have made application and paid all contributions in respect of the stock and additional stock for the contribution period:

Provided that if the value of the stock hereinbefore referred to at any time during the contribution period increases to an amount exceeding One thousand pounds then the provisions of Part VIII. of the Principal Regulations shall thereupon cease to apply to that stock and the owner of that stock shall, without making any return under Part IV. or paying any contribution under Part VI. of the Principal Regulations, be deemed to have complied with the provisions of those Parts in respect of that stock and additional stock until the expiration of the contribution period.

Live-stock, agricultural fencing, &c.

10. Where any person who, during the year 1943, was the owner of any live-stock, agricultural fencing, growing trees or vines, made application and duly paid contributions for the contribution period in respect of that live-stock, agricultural fencing, growing trees or vines, as the case may be, under Part VIII. of the Principal Regulations, and that person continues to own that live-stock, agricultural fencing, growing trees or vines, or acquires, during the contribution period, additional live-stock, agricultural fencing, growing trees or vines, then, without any further application being made or the payment of any further contribution under the Principal Regulations, that additional

 

live-stock, agricultural fencing, growing trees or vines, as the case may be, shall be deemed to have been brought within the provisions of the Principal Regulations as if it had been part of the live-stock, agricultural fencing, growing trees or vines, in respect of which that person made application and paid contributions during the year 1943 and that person shall be deemed to have made application and paid all contributions in respect of that live-stock, agricultural fencing, growing trees or vines and additional live-stock, agricultural fencing, growing trees or vines for the contribution period.

Growing crops.

11. Where any person, being the owner of a growing crop made application and duly paid contributions under Part VIII. of the Principal Regulations in respect of that growing crop for any contribution period (as defined in regulation 48 of those Regulations) which commenced during the year 1943 and that person is, during the year 1944, the owner of any other growing crop or crops then, without any application being made or the payment of any contribution pursuant to Part VIII. of the Principal Regulations, each and every one of those growing crops shall be deemed to have been brought within the provisions of the Principal Regulations at its full value and shall be deemed so to remain within the provisions of those Regulations until such time as it ceases to be a growing crop.

Wool in possession of wool-selling broker.

12. Any wool which is in the possession of a wool-selling broker during the year 1944 shall be deemed to have been brought within the provisions of the Principal Regulations without any returns being made, and, in the case of any such wool which is appraised during the year 1944, without payment of any contribution pursuant to the provisions of Part IX. of those Regulations.

Wool which has not passed into possession of wool-selling broker.

13. Where any person owned wool during the year 1943 in respect of which the contributions were made or agreed to be made by a wool-selling broker in accordance with the provisions of regulation 52a of the Principal Regulations, then all wool, other than wool which has passed into the possession of a wool-selling broker, owned by that person during the year 1944 shall be deemed to have been brought within the Principal Regulations in accordance with the provisions of regulation 52a of those Regulations without any further application or returns being made, and no contribution shall be payable in respect of any such wool which is appraised during the year 1944.

Regulation 49a not to apply in certain cases.

14. The provisions of regulation 49a of the Principal Regulations shall not apply to the assessment or recording of war damage which, during the year 1944, occurs to any plant, stock, growing crops, livestock, agricultural fencing, growing trees or vines which was or were brought within the provisions of the Principal Regulations in pursuance of Part VIII. of those Regulations for the contribution period which commenced on the first day of January, 1943.

Modification of regulation 35.

15. During the continuance of these Regulations regulation 35 of the Principal Regulations shall be read as if the following additional proviso were added at the end thereof:—

“Provided further that, in the absence of any agreement to the contrary between the transferor and transferee, any transfer which takes place during the year 1944 of fixed property which was in existence

 

on the thirty-first day of December, 1943, shall, for the purposes of the last preceding proviso, be deemed to take place on the thirty-first day of December, 1944.”

Contributions falling due in 1944.

16. Notwithstanding the provisions of sub-regulations (1.) and (3.) of regulation 28 of the Principal Regulations, where any contribution payable under the Principal Regulations for any contribution period which ends on the thirty-first day of December, 1944, in respect of any fixed property, private chattels, plant, stock, live-stock, agricultural fencing, growing trees or vines, or wool (other than a contribution in respect of fixed property which was in existence prior to the first day of January, 1944, or a contribution assessed by the Commission pursuant to regulation 29 of the Principal Regulations in respect of plant or stock or a contribution payment of which is made under the provisions of sub-regulation (5.) of regulation 45 of the Principal Regulations) becomes due and payable during the year 1944, or where any contribution becomes payable in respect of a growing crop for a contribution period which commences in the year 1944, and the person liable to pay that contribution pays to the Commission in the manner required by the Principal Regulations an amount equal to one-fourth of the amount of contribution properly payable calculated by reference to the rates declared by the several Orders published in the Gazette on the twenty-third day of February, 1942, and on the ninth day of June, 1942, respectively, and applicable to that fixed property, private chattels, plant, stock, growing crops, live-stock, agricultural fencing, growing trees or vines, or wool, then, for all the purposes of the Principal Regulations, the total amount of such contribution shall be deemed to have been duly paid and the receipt by the Commission of such one-fourth of the total amount otherwise payable shall be a good and valid discharge to the person so paying of his liability to pay the said total amount.

 

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

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