Sales Tax Procedure Regulations (Amendment) (Cth)

Statutory Rules 1984 No. 4101

Sales Tax Procedure Regulations2

(Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and pursuant to section 4 of the Acts Interpretation Act 1901,hereby make the following Regulations under the Sales Tax Procedure Act 1934.

Dated 13 December 1984.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

(Sgd) Paul Keating

Treasurer

Principal Regulations

1. In these Regulations, “Principal Regulations” means the Sales Tax Procedure Regulations.

Repeal of certain regulations

2. Regulations 13, 14, 18, 20 and 21 of the Principal Regulations are repealed.

Signature by or for taxpayers

3. Regulation 22 of the Principal Regulations is amended—

(a) by omitting from sub-regulation (8) “offence” and substituting “offence punishable upon conviction by a fine not exceeding $500”;

(b) by omitting from sub-regulation (8) all words from and including “Penalty”;

(c) by omitting from sub-regulation (9) “offence” and substituting “offence punishable upon conviction by a fine not exceeding $500”; and

(d) by omitting from sub-regulation (9) all words from and including “Penalty”.

 

S.R. 368/84 Cat. No. —Recommended retail price 20c  10/6.12.1984

 

4. Regulation 36 of the Principal Regulations is repealed and the following regulation substituted:

Penalty for offences

“36. Where a person contravenes a provision of these Regulations and a penalty for a contravention of that provision is not expressly provided, the person is guilty of an offence against these Regulations punishable upon conviction by a fine not exceeding $500.”.

Savings

5. Notwithstanding the repeal effected by regulation 2—

(a) regulations 13, 14 and 20 of the Principal Regulations as in force immediately before the commencement of these Regulations continue to apply in relation to the prosecution after that date, under section 7 of the Sales Tax Procedure Act 1934 as in force immediately before that date, of persons for the offences referred to in those regulations; and

(b) regulation 21 of the Principal Regulations as in force immediately before the commencement of these Regulations continues to apply in relation to the prosecution after that date of persons for offences against section 7, 9, or 11 of the Sales Tax Procedure Act 1934 as in force immediately before that date.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 13 December 1984.

2. Statutory Rules 1934 No. 155 as amended by 1935 No. 52; 1940 No. 285; 1946 No. 158 and 1970 No. 100.

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