Sales Tax Procedure Regulations (Amendment) (Cth)

STATUTORY RULES

1970 No. 100

REGULATIONS UNDER THE SALES TAX PROCEDURE ACT 1934-1966.*

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 Sale Tax Procedure Act 1934-1966.

Dated this twenty-ninth day of July, 1970.

Paul Hasluck

Governor-General.

By His Excellency’s Command,

Treasurer.

Amendments of the Sales Tax Procedure Regulations

1. Regulation 2 of the Sales Tax Procedure Regulations is repealed and the following regulation inserted in its stead:—

Parts.

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

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

Part II.—Returns (Regulations 5-12).

Part III.—Proceedings for Recovery of Tax and Penalties (Regulations 13-21).

Part IV.—Miscellaneous (Regulations 22-37).”.

Definitions.

2. Regulation 3 of the Sales Tax Procedure Regulations is amended—

(a) by omitting from the definition of “ Board of Review ” in sub-regulation (1.) the words “ Income Tax Assessment Act 1922-1934 ” and inserting in their stead the words “ Income Tax Assessment Act 1936 or that Act as amended at any time”;

(b) by omitting from sub-regulation (1.) the definition of “ Deputy Commissioner”;

(c) by inserting in sub-regulation (1.), after the definition of “ public officer ”, the following definitions:—

“ ‘ registered ’ means registered under any Sales Tax Assessment Act;

‘ Second Commissioner ’ means a Second Commissioner of Taxation holding office under the Taxation Administration Act 1953-1968;”; and

(d) by omitting sub-regulations (2.) and (3.).

Forms.

3. Regulation 4 of the Sales Tax Procedure Regulations is repealed.

Substantially similar forms.

4. Regulation 6 of the Sales Tax Procedure Regulations is repealed.

* Notified in the Commonwealth Gazette on  1970.

  Statutory Rules 1934, No. 155, as amended by Statutory Rules 1935, No. 52; 1940, No. 285; and 1946, No. 158.

15540/70—Price 8c  10/22.6.1970

 

Auctioneers’ returns.

5. Regulation 8 of the Sales Tax Procedure Regulations is amended by omitting sub-regulation (2.) and inserting in its stead the following sub-regulation:—

“ (2.) A return under the last preceding sub-regulation shall be in accordance with a form authorized by the Commissioner and shall contain such information as is required for the due completion of the form.”.

Where prosecution may be instituted.

6. Regulation 20 of the Sales Tax Procedure Regulations is amended by omitting from paragraph (b) the word “ and ” and inserting in its stead the word “ or ”.

7. Regulation 34 of the Sales Tax Procedure Regulations is repealed and the following regulation inserted in its stead:—

Fees and travelling expenses to witnesses.

“ 34. A person, not being the taxpayer, or a representative of the taxpayer, concerning whom the evidence is required, who attends, in pursuance of a requirement under regulation 11 of these Regulations, to give evidence before the Commissioner or an officer authorized by him is entitled to receive such fees and travelling expenses in accordance with the scale in the Second Schedule to the Public Works Committee Regulations as in force from time to time under the Public Works Committee Act 1969 as the Commissioner determines.”.

Observation of secrecy.

8. Regulation 35 of the Sales Tax Procedure Regulations is amended—

(a) by omitting from sub-regulation (1.) the words “ Commissioner for taking Affidavits or a Commissioner for Declarations, a declaration in accordance with Form 6” and inserting in their stead the words “ Commissioner for Affidavits, or Commissioner for Declarations, within the meaning of the Statutory Declarations Act 1959-1966, a declaration in accordance with the form in the Schedule to these Regulations”;

(b) by omitting from sub-regulation (2.) the words “ Two hundred and fifty pounds” and inserting in their stead the words “ Five hundred dollars ”;

(c) by omitting from sub-regulation (3.) the words “ Second Commissioner” and inserting in their stead the words “ a Second Commissioner”;

(d) by omitting from sub-regulation (3.) the words “ Two hundred and fifty pounds” and inserting in their stead the words “ Five hundred dollars”;

(c) by omitting from sub-regulation (4.) the words “ the Second Commissioner” (twice occurring) and inserting in their stead the words “ a Second Commissioner”; and

(f) by omitting from the proviso to sub-regulation (4.) the word “ section ” and inserting in its stead the word “ sub-regulation”.

Territories.

9. Regulation 37 of the Sales Tax Procedure Regulations is amended by omitting from paragraph (a) the words “ the Territory for the Seat of Government” and inserting in their stead the words “ the Australian Capital Territory ”.

 

Schedule.

10. The Schedule to the Sales Tax Procedure Regulations is repealed and the following Schedule inserted in its stead:—

THE SCHEDULE

Regulation 35 (1.).

Commonwealth of Australia

Sales Tax Procedure Act

OFFICER’S DECLARATION OF SECRECY

I, of , do solemnly and sincerely declare that I will not make a record of or divulge any information relating to the affairs of a person except in the performance of any duty under the Sales Tax Procedure Act 1934-1966 or the Regulations in force under that Act and that, except as provided by that Act or those Regulations, I will not communicate any information acquired by me in the performance of any duty under that Act or those Regulations to any person other than a person to whom I am authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner to communicate it.

(Signature of declarant)

DECLARED before me at this day of

• 19

   .

(Signature and designation of person before

whom the declaration is made)

Further amendments.

11. The Sales Tax Procedure Regulations are amended as set out in the Schedule to these Regulations.

Saving.

12. A declaration made before the commencement of these Regulations under sub-regulation (1.) of regulation 35 of the Sales Tax Procedure Regulations has effect, after the commencement of these Regulations, for the purpose of regulation 35 of the Sales Tax Procedure Regulations as amended by these Regulations, as if it was a declaration in accordance with the form in the Schedule to the Sales Tax Procedure Regulations as so amended.

THE SCHEDULE

Regulation 11.

Provisions amended	Omit—	Insert—
Regulation 13.........................	the Second Commissioner,	a Second Commissioner
Regulation 14.........................	the Second Commissioner,	a Second Commissioner
Regulation 15.........................	the Second Commissioner,	a Second Commissioner
Regulation 18.........................	the Second Commissioner	a Second Commissioner
Regulation 19.........................	the Second Commissioner,	a Second Commissioner
Regulation 22 (8.)..................	One pound nor more than Twenty pounds	Two dollars nor more than Forty dollars
Regulation 22 (9.)..................	One pound nor more than Twenty pounds	Two dollars nor more than Forty dollars
Regulation 24 (1.)..................	the Second Commissioner,	a Second Commissioner
Regulation 36.........................	One pound nor more than Twenty pounds	Two dollars nor more than Forty dollars

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