Pay-roll Tax Regulations (Amendment) (Cth)

STATUTORY RULES.

1956. No. 130

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REGULATIONS UNDER the PAY-ROLL TAX ASSESSMENT ACT 1941-1954.*

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 Pay-roll Tax Assessment Act 1941-1954.

Dated this 21st

day of December, 1956.

 

W. J. Slim

Governor-General.

By His Excellency’s Command,

  

Treasurer.

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Amendments of the Pay-roll Tax Regulations.

Parts.

1. Regulation 2 of the Pay-roll Tax Regulations is repealed and the following regulation inserted in its stead:—

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

Part I.—Preliminary (Regulations 1-3).

Part II.—Administration (Regulation 4).

Part  III.—Registration, Returns and Applications (Regulations 5-16).

Part  IV.—Collection and Recovery of Tax (Regulations 17-27).

Part  V.—Objections and Appeals (Regulations 28-36).

Part  VI.—Penal Provisions and Prosecutions (Regulations 37-39).

Part  VII.—Miscellaneous (Regulations 40-49).”.

Interpretation.

2. Regulation 3 of the Pay-roll Tax Regulations is amended—

(a) by omitting from sub-regulation (2.) the words “the Schedule” and inserting in their stead the words “the First Schedule”; and

(b) by inserting after sub-regulation (2.) the following sub-regulation:—

“(2a.) A reference in these Regulations to the office of the Deputy Commissioner for a State shall be read as a reference to the office of a Deputy Commissioner or Deputy Commissioners at the address specified in the Second Schedule to these Regulations opposite to the name of that State.”.

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* Notified in the Commonwealth Gazette on   , 1956.

  Statutory Rules 1941, No. 121, as amended by Statutory Rules 1942, No. 483: and 1944, No. 117.

6280/56.—Price 5d. 9/7.12.1956.

Applications for registration.

3. Regulation 5 of the Pay-roll Tax Regulations is amended by inserting after the words “shall do so” the words “in duplicate”.

Issue of certificate.

4. Regulation 6 of the Pay-roll Tax Regulations is amended—

(a) by omitting the words “in accordance with Form 3” and inserting in their stead the words “to the effect that the employer is so registered”; and

(b) by omitting the words “,in accordance with that Form,” and inserting in their stead the words “to that effect”.

Returns of wages paid by employers.

5. Regulation 8 of the Pay-roll Tax Regulations is amended—

(a) by omitting from sub-regulation (1.) the word and figure “Form 4” and inserting in their stead the word and figure “Form 3”;

(b) by inserting in sub-regulation (1.), after the word “furnished” (second occurring), the words “in triplicate”;

(c) by omitting sub-regulation (1a); and

(d) by omitting from sub-regulation (2.) the words “Penalty: for any contravention of this sub-regulation, not less than One pound or more than Twenty pounds.”.

Exemption from furnishing returns.

6. Regulation 9 of the Pay-roll Tax Regulations is amended by omitting sub-regulation (2.).

Annual returns.

7. Regulation 10 of the Pay-roll Tax Regulations is amended by omitting the words “be in accordance with Form 6 and shall”.

Employers to take necessary steps for due lodging.

8. Regulation 13 of the Pay-roll Tax Regulations is amended by inserting after the word “Commissioner” (last occurring) the words “,or by an officer authorized by the Commissioner to receive returns,”.

Expenses of persons required to give evidence.

9. Regulation 15 of the Pay-roll Tax Regulations is amended by inserting after the words “other than” the words “the employer or”.

Post Office to be agent of remitter.

10. Regulation 18 of the Pay-roll Tax Regulations is amended by omitting the words “a company” and inserting in their stead the words “an employer”.

Certificate as to service of notice of assessment, Ac.

11. Regulation 24 of the Pay-roll Tax Regulations is amended—

(a) by omitting from paragraph (b) the words “in respect of the year mentioned in the certificate”; and

(b) by omitting from paragraph (c) the word “King” and inserting in its stead the word “Queen”.

Address for lodging objection.

12. Regulation 28 of the Pay-roll Tax Regulations is repealed and the following regulation inserted in its stead:—

“28. An objection under sub-section (1.) of section 39 of the Act shall be posted to or lodged with the Commissioner at the address from which notice of the assessment or the decision objected to was issued.”.

Conduct of review.

13. Regulation 32 of the Pay-roll Tax Regulations is amended by omitting sub-regulation (2.) and inserting in its stead the following sub-regulation:—

“(2.) A review shall take place in camera unless the employer otherwise requires.”.

Evidence.

14. Regulation 33 of the Pay-roll Tax Regulations is amended by inserting in sub-regulation (2a.), after the word “Chairman”, the words “or other member”.

Right of trial in High Court or Supreme Court of State or Territory.

15. Regulation 39 of the Pay-roll Tax Regulations is repealed and the following regulation inserted in its stead:—

“39.—(1.) the manner in which a defendant in a taxation prosecution shall make an election under section 52 of the Act is by serving on the prosecutor and filing in. the court in which the prosecution was instituted a notice in accordance with Form 4.

“(2.) the prosecutor shall exercise his option under section 52 of the Act by serving on the defendant and filing in the court in which the prosecution was instituted a notice specifying the court in which the case is to be tried.

“(3.) the proper officer of the court in which the prosecution was instituted shall, forthwith after the prosecutor has exercised his option in accordance with this regulation, forward to the court to which the prosecution is removed all documents relating to the prosecution in the possession of the first-mentioned court.”.

Signatures by or for employers.

16. Regulation 40 of the Pay-roll Tax Regulations is amended—

(a) by omitting from paragraph (b) of sub-regulation (1.) the words “the senior active trustee” and inserting in their stead the words “any one or more of the trustees”;

(b) by inserting in sub-regulation (3.), after the word “name”, first occurring, the words “or where, on account of special circumstances, the Commissioner so permits,”;

(c) by omitting sub-regulations (4.) and. (5.) and inserting in their stead the following sub-regulations:—

“(4.) An authority under the last preceding sub-regulation is not effective in relation to a return, notice or other document required to be made, given or furnished at the office of the Deputy Commissioner for a State unless and until notice of the authority, accompanied by a specimen signature of the authorized person and a statement of the capacity in which the authorized person acts in the business of the person giving the authority, has been given to the Commissioner at that office by the person giving the authority.

“(5.) the Commissioner may, at any time, if he thinks fit, disapprove of the authorization of a person to sign documents in pursuance of sub-regulation (3.) of this regulation and direct that documents signed by that person under the authorization shall not be accepted.”; and

(d) by inserting at the end thereof the following sub-regulations:—

“(8.) A person shall not, except in accordance with those Regulations (proof of which accordance lies upon the person charged)—

(a) authorize, permit, suffer or procure to be signed otherwise than in his own name and by himself personally, or to be used unsigned; or

(b) be party or privy to, or be directly or indirectly concerned in, the signing otherwise than in his own name and by himself personally, or the use unsigned, of,

a document required by those Regulations to be signed either in his own name and by himself personally, or in his own name before the signature of some other person.

“(9.) A person shall not, except in accordance with these Regulations (proof of which accordance lies upon the person charged), sign, or purport to sign, either in his own name, or in any other name, or use unsigned, a document required by these Regulations to be signed personally by, or in the name of, some other person.”.

Presumptions as to signatures.

17. Regulation 42 of the Pay-roll Tax Regulations is repealed and the following regulation inserted in its stead:—

“42.—(1.) Judicial notice shall be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, the Second Commissioner or Deputy Commissioners.

“(2.) A certificate, notice or other document bearing the printed or stamped name (including a facsimile of the signature) of the Commissioner, the Second Commissioner or a Deputy Commissioner in lieu of his signature shall, unless it is proved that the document was issued without his authority, be deemed to have been duly signed by him.”.

Address which may be regarded as address for service.

18. Regulation 46 of the Pay-roll Tax Regulations is repealed and the following regulation inserted in its stead:—

“46. the address for service last given to the Commissioner by a person is, for all purposes of the Act and of these Regulations, his address for service, but, where no address for service has been given to the Commissioner, or where the departmental records disclose that the person has subsequently changed his address and he has not notified the Commissioner, either in the return or by separate written advice, of the change, then the address of the person, as described in any record in the custody of the Commissioner, is his address for service.”.

Offences.

19. Regulation 49 of the Pay-roll Tax Regulations is amended by omitting the words “for which no other penalty is provided”.

20. the Schedule to the Pay-roll Tax Regulations is repealed and the following Schedules are inserted in its stead:—

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“THE SCHEDULES.

“ First Schedule.

Form 1.

Commonwealth of Australia.

Regulation 4.

Pay-roll Tax Assessment Act 1941-1954.

I, , of , in the State of do solemnly and sincerely declare that, except in the performance of any duty under the Pay-roll Tax Assessment Act 1941-1954, or any Regulations made under that Act, I will not directly or indirectly divulge or communicate to any person any information relating to the affairs of any person acquired by me in the performance of any duty under that Act or those Regulations.

Declared before me at

  in the State of

this

 day of , 19 .

Justice of the Peace for

or

Commissioner for taking affidavits.

or

Commissioner for Declarations.

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Form 2.

Commonwealth of Australia.

Regulation 5.

Pay-roll Tax Assessment Act 1941-1954.

The Commissioner of Taxation,

Office of the Deputy Commissioner of Taxation,

State of

APPLICATION for REGISTRATION AS EMPLOYER

Application is hereby made for the registration as an employer, in accordance with the requirements of section 17 of the Act, of the employer described hereunder and the particulars set out hereunder are furnished in connexion with the application :—

1.  Name of employer [in block letters]

* INDIVIDUAL.

Surname. Christian Names.

* PARTNERSHIP.

Surname of each Partner. Christian Names of each Partner.

   

* OTHER EMPLOYER.

Full Name.

* Use whichever is applicable.

2. Name under which business or other activity is carried on

3. Full address where business or other activity is carried on

4. Nature of business or other activity

5Address of Head Office (where the business or other activity is carried on in more than one State)

6. Date on which the present business or other activity was commenced in this State

7. * Was business acquired as a going concern?

If so: Name of previous owner

Date acquired

8. Concluding date of first week in which wages paid or payable exceeded £120 per week

9. Anticipated average monthly wage

10. Number of employees at the end of June last : males

females.

I

                                                                                       , the under-signed, declare the

above particulars to be true.

Declared at

                                                              this

day of ,                                                                 19 .

 employer. 

                              

Signature of

 public officer. 

  authorized officer. 

* to be answered only if employer carries on a business.

 Strike out whichever is Inapplicable.

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Form 3.

Commonwealth of australia.

Regulation 8 (1.).

State of

To the Commissioner of Taxation,

 Office of the Deputy Commissioner of Taxation, State of

Pay-roll Tax Assessment Act 1941-1954.

RETURN OF WAGES PAID OR PAYABLE AND OF PAY-ROLL TAX FOR

THE MONTH OF , 19 .

Submitted by—

1.  Name (in full)

2.  Address

3.  Address of Head Office (where the business or other activity is carried on in more than one State)

4.  Nature of business or other activity

5. Concluding date of last period in previous return  /  /19 .

6. Concluding date of last period in this return  /  /19 .

7.  If not an employer for whole month state period in respect of which wages were paid or payable

8.  Number of employees on pay-roll at concluding date of last period in this return: males females  total.

Wages paid or payable in respect of pay periods ending in this month—
Salaries and Wages	£.................
Commission	£.................
Bonuses and Allowances	£.................
Directors Fees	£.................
Board and Quarters	£.................
Other Payments	£.................	£...................	.....................	.....................
Less General Exemption (Section 14)—
Deduction for present month....................................................................		£.................
Add excess exemption (if any) brought forward from last return................................................................		£.................
Amount on which tax is payable ...........................................................................................			£...................	.....................	.....................
Tax at 2½ per centum...........................................................................................			£...................	.....................	.....................

I, , of , the under-signed, declare that the above return is true in every particular.

Declared at

 this

day of

                                                                 , 19 .

Signature of	employer.*
	public officer.*
	authorized officer.*

* Strike out whichever is inapplicable.

  

Form 4.

Commonwealth of Australia.

Regulation 39 (1.).

Pay-roll Tax Assessment Act 1941-1954.

NOTICE OF ELECTION BY THE DEFENDANT TO HAVE A TAXATION PROSECUTION TRIED IN A HIGHER COURT.

State of

In the matter of a taxation prosecution in the Court at

 wherein  is prosecutor, and  is defendant, and wherein the defendant is charged with a contravention of section  of the Pay-roll Tax Assessment Act 1941-1954.

Notice is hereby given that the defendant in the above-named prosecution elects, pursuant to section 52 of the Pay-roll Tax Assessment Act 1941-1954, to have the case tried either in the High Court of Australia or in the Supreme Court of at the option of the prosecutor.

Dated this

 day of                                                     , 19 .

  

(Signature of defendant or his solicitor or counsel.)

To the above-named

Prosecutor and to the Court.

“Second Schedule.

Regulation 3 (2a.).

OFFICES OF DEPUTY COMMISSIONERS.

Victoria.............................................................	London Stores Building, Elizabeth-street, Melbourne.
New South Wales..............................................	Grace Building, 77 York-street, Sydney.
Queensland.......................................................	Corner of George and Elizabeth streets, Brisbane.
South Australia..................................................	Savings Bank Building, King William-street, Adelaide.
Western Australia..............................................	96-102 Barrack-street, Perth.
Tasmania..........................................................	77 Collins-street, Hobart.
Northern Territory.............................................	Balfour Building, 49 Rundle-street, Adelaide.”.

                         

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By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.