Sales Tax Assessment Regulations (Amendment) (Cth)

Statutory Rules 1994

No. 194 1

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Sales Tax Assessment Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Sales Tax Assessment Act 1992.

 Dated 9 June 1994.

 BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

GEORGE GEAR

Assistant Treasurer

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1.   Amendment

1.1   The Sales Tax Assessment Regulations are amended as set out in these Regulations.

[NOTE:

 These Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

2.    New regulations 18 and 19

2.1   After regulation 17, insert:

Evidentiary certificates

“18.

In an action against a person for the recovery of sales tax, a certificate signed by the Commissioner certifying that:

• (a)

  the person named in the certificate is liable to pay sales tax; and

• (b)

  an assessment of sales tax payable by the person was made against the person in respect of the year set out in the certificate; and

• (c)

  the particulars of the assessment are as stated in the certificate;

• (d)

  notice of the assessment was served on the person; and

• (e)

  the amount referred to in the certificate is, at the date of the certificate, a debt in respect of sales tax due by the person to the Commonwealth;

is, in the absence of contrary evidence, sufficient evidence of the facts stated in the certificate.

Evidence by affidavit

“19.

In an action for the recovery of sales tax:

• (a)

  a person may give evidence by affidavit; and

• (b)

  the court may require the person to attend before it:

  • (i)

    to be cross-examined on the evidence; or

  • (ii)

    to give other evidence in relation to the action.”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 16 June 1994.

2. Statutory Rules 1992 No. 365.