Reciprocal Enforcement of Judgments Act Amendment Act 1981 (Qld)

194 1tC'2it! 1ctttZr ANNO TRICESIMO ELIZABETH AE SE C UNDAE REGINAE No. 24 of 1981 An Act to amend The Reciprocal Enforcement of Judgments Act of 1959 in certain particulars and for a related purpose [ASSENTED TO 20TH MAY, 1981 ]

Reciprocal Enforcement of Judgments Act Anuh Act 1981, :Vo. 24 195 BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled , and by the authority of the same, as follows:- 1. Short title and citation . (1) This Act may be cited as the Reciprocal Enforcement of'Judgments Act Amendment Act 1981. (2) In this Act The Reciprocal Enforcement of Judgments Act of 1959 is referred to as the Principal Act. (3) The Principal Act as amended by this Act may be cited as the Reciprocal Enforcement of Judgments Act 1959-1981. 2. Commencement . (1) Section I and this section shall commence on the day on which this Act is assented to for and on behalf of Her Majesty. (2) Except as is prescribed in subsection (I) the provisions of this Act shall commence on a date to be appointed by Proclamation. 3. Amendment of s. 3. Meaning of terms. Section 3 of the Principal Act is amended by, in subsection (I)- (a) inserting after the definition " Judgments given in the superior courts of Queensland " the following definition:- Non-recoverable tax "-Tax other than recoverable tax: ": (b) inserting after the definition " Prescribed " the following definition:- Recoverable tax "- - (a) Tax payable under the laws of Papua New Guinea relating to taxes on income, but does not include- (i) additional or other tax payable by way of penalty, interest or otherwise because of a contravention of or failure to comply with any of those laws or a requirement made under any of those laws; or (ii) tax of a class or description for the time being specified in an order in force under section 3A (I); and (b) Tax of a class or description for the time being specified in an order in force under section 3A (2); ". 4. New s. 3A. The Principal Act is amended by inserting after section 3 the following section:- " 3A. Orders declaring taxes . (1) The Governor in Council may, by Order in Council, declare any class or description of tax specified in the order not to be recoverable tax for the purposes of this Act. (2) The Governor in Council may, by Order in Council, declare any class or description of tax specified in the order, being a tax payable under the laws of Papua New Guinea, to be recoverable tax for the purposes of this Act.

196 Reciprocal Enforcement of Judgments Act Amdt Act 1981, No. 24 (3) An order may be made under subsection (2) whether or not the tax to which it relates is tax referred to in paragraph (a) (i) or (a) (ii) of the definition " recoverable tax " in section 3 (1) and whether or not the tax is payable under laws relating to taxes on income. (4) The Governor in Council may by a subsequent Order in Council vary or revoke any Order in Council previously made under this section.". 5. Amendment of s. 4 . Application of Part II of Act. Section 4 of the Principal Act is amended by, in subsection (3), omitting paragraph (b) and substituting the following paragraph:- (b) There is payable thereunder- (i) a sum of money, not being (except as referred to in subparagraph (ii)) a sum payable in respect of taxes or other charges of a like nature or in respect of a fine or other penalty; or (ii) a sum of money payable in respect of a recoverable tax; 6. Amendment of s. 5. Application for, and effect of, registration of judgment . Section 5 of the Principal Act is amended by inserting after subsection (4) the following subsection:- (4A) Without affecting the operation of subsection (5), where, on application for the registration of a judgment, it appears to the Supreme Court that- (a) the judgment is in respect of a sum of money payable in respect of both recoverable tax and non-recoverable tax; and (b) the judgment could have been registered -if it had been in respect of recoverable tax only, the judgment may be registered in respect of the sum less so much as relates to non-recoverable tax, but shall not be registered in respect of so much of the sum as relates to non-recoverable tax.". 7. New s. IIA. The Principal Act is amended by inserting after section I I the following section:- " 11A. Savings re orders varied or revoked . (I) In this section the expression " relevant order " means- (a) an order varying or revoking an order made under section 3A (2) or 4 (2); and (b) an order made under section 3A (1). (2) Subject to subsection (3), this Act continues to apply to and in respect of judgments given before the coming into operation of a relevant order as if the order had not been made. (3) Where, by reason of the coming into operation of a relevant order- (a) Part 11 ceases to apply to a country; (b) a court of a country ceases to be a superior court for the purposes of Part 11; or

Reciprocal Enforcement of Judgments Act Amdt Act 1981, No. 24 197 (c) a recoverable tax becomes a non-recoverable tax, the Governor in Council may, by that relevant order or a subsequent order, direct that this Act shall not apply to or in respect of- (d) all judgments (other than a judgment referred to in subsection (4)) given before the coming into operation of the relevant order, being- (i) judgments given in the courts of the country referred to in paragraph (a); (ii) judgments given in the court referred to in paragraph (b): (iii) judgments so far as sums of money are payable in respect of tax referred to in' paragraph (c); or (e) such class or description of the judgments referred to in paragraph (d) as is specified in the order, and the direction shall, subject to subsection (4), have effect according to its terms. (4) A direction under subsection (3) does not have effect in relation to a judgment if an application for the registration of the judgment was made in accordance with this Act before the order by'which the direction was given came into operation.". 8. Amendment of s. 12. Issue of certificates of judgments obtained in Queensland . Section 12 of the Principal Act is amended by, in subsection (1), omitting the words ", not being a sum payable in respect of taxes or other charges of a like nature or in^respect of a fine or other penalty,". 9. Income tax judgments given before commencement of Act not enforceable . Part 11 of the Principal Act, as amended by this Act, does not apply to a judgment under which a sum of money is payable in respect of tax payable under the laws of Papua New Guinea relating to taxes on income if the judgment was given before the date appointed under section 2 (2).