States Receipts Duties Regulations (Cth)
STATUTORY RULES
REGULATIONS UNDER THE STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970.*
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
Dated this twenty-sixth day of November, 1970.
Paul Hasluck
Governor-General.
By His Excellency’s Command,
Treasurer.
STATES RECEIPTS DUTIES REGULATIONS
Part I.—Preliminary.
1. These Regulations may be cited as the States Receipts Duties Regulations.
2. —(1.) Regulation 29 of these Regulations shall be deemed to have come into operation on the eighteenth day of November, 1969.(2.) The remaining provisions of these Regulations shall come into operation on the day on which notice of the making of these Regulations is published in the
Gazette.
3. These Regulations are divided into Parts, as follows:—Part I.—Preliminary (Regulations 1–4).
Part II.—Returns and Information (Regulations 5–8).
Part III.—Payment of Duty (Regulations 9–12).
Part IV.—Objections and Reviews (Regulations 13–20).
Part V.—Legal Proceedings and Prosecutions (Regulations 21–28).
Part VI.—Miscellaneous (Regulations 29–35).
4. —(1.) In these Regulations, unless the contrary intention appears—“duty” includes additional duty payable in pursuance of the Act;
“the Act” means the
States Receipts Duties (Administration )Act 1970;“the Collector”, in relation to a State in respect of which an arrangement under sub-section (2.) of section 16 of the Act is in force, means the person for the time being holding, or for the time being performing the duties of, the office in the service of the State specified in the arrangement.
* Notified in the
21735/70—Price 15c 30/17.11.1970
(2.) A reference in these Regulations to the office of the Collector in a State shall be read as a reference to the office of the Collector for that State at the address specified in the First Schedule to these Regulations opposite to the name of that State.
Part II.—Returns and Information.
5. —(1.) For the purpose of section 30 of the Act. the office of the Collector in a State is the place at which a person who is carrying on business in the State at the end of the transitional period is to inform the Commissioner in accordance with that section.(2.) For the purpose of sub-section (1.) of section 31 of the Act, the office of the Collector in a State is the place at which returns are to be furnished to the Commissioner, is accordance with that sub-section, in respect of amounts of money received in the State.
6. For the purpose of sub-section (4.) of section 34 of the Act, the amount determined by the Commissioner shall be an amount in accordance with the scale in the Second Schedule to the Public Works Committee Regulations as in force from time to time under thePublic Works Committee Act 1969.
7. —(1.) Where a person is entitled to—(
a )a rebate of an amount equal to the amount of duty paid or payable in respect of the receipt of money received in a State; or(
b )a refund of an amount of duty overpaid in respect of the receipt of money received in a State,the person may show the amount of the rebate or the amount of the refund on a return, being a return furnished to the Commissioner in respect of money received in that State, as being applied against duty in respect of the receipt of that last-mentioned money, but not on any other return.
(2.) The amount of the rebate or of the refund may be applied against duty in respect of money received in that State.
(3.) A person shall not be taken to have duly shown the amount of a rebate or the amount of a refund on a return for the purpose of sub-regulation (1.) of this regulation unless he has complied with any directions with respect to the manner in which the amount is to be shown or the rebate or refund is to be claimed contained on the form.
8. Where a company that is being wound-up is liable to pay duty in respect of the receipt of money in a State, the following Collector, namely, the person for the time being holding or performing the duties of, the office in the service of the State specified in the arrangement in force under sub-section (2.) of section 16 of the Act in respect of the State, is the Collector for the State for the purpose of sub-section (1.) of section 47 of the Act.
Part III.—Payment of Duty.
9. For the purpose of sub-section (1.) of section 44 of the Act, the place at which duty in respect of the receipt of money received in a State is payable is the office of the Collector in that State.
10. A person shall not send a return, communication or remittance by post addressed to the Commissioner, a Second Commissioner or a Collector unless the postage is fully prepaid.Penalty: Forty dollars.
11. Where a sum is remitted to a Collector by post by or on behalf of a person who is liable to pay duty—(
a ) the Post Office is the agent of the remitter and not of the Commonwealth;(
b )payment of the sum remitted shall be taken not to have been made until it is received by the Collector to whom it is remitted; and(
c ) if the postage on the postal article containing the sum is not fully prepaid—the Collector shall deduct from the sum an amount equal to the postage and surcharge (if any) paid by him on receipt of that postal article and credit towards payment of the duty only the balance of the sum remaining after that deduction.
12. Where a cheque has been delivered or remitted to a Collector in payment of duty, the duty shall, notwithstanding any receipt given for the duty, be deemed not to have been paid until the amount for which the cheque is drawn has been collected.
Part IV.—Objections and Reviews.
13. An objection under section 50 or 55 of the Act shall be posted to, or lodged with, the Commissioner at the address specified on—(
a ) the notice of the assessment; or(
b ) the notice of the decision of the Commissioner,to which the objection relates as the address from which the notice was given.
14. Where the Commissioner refers a decision, at the request of a person, to a Board of Review in accordance with sub-section (1.) of section 56 of the Act, the Commissioner—(
a ) shall furnish to the Board a printed or typewritten statement, in quadruplicate, containing—(i) the name and address of the person who made the request;
(ii) full details of that person’s objection to the decision; and
(iii) the Commissioner’s reasons for disallowing that objection or allowing that objection in part only; and
(
b )shall, at the same time, furnish a copy of the statement to the person who made the request.
15. Where, at the request of a person, a decision of the Commissioner is referred to a Board of Review, the Chairman of the Board of Review shall cause notice of the date fixed for the review of the Commissioner’s decision by the Board to be served on the Commissioner and on the person who made the request, respectively, not less than fourteen days before that date so fixed.
16. —(1.) Requests that decisions of the Commissioner be referred to a Board of Review shall be numbered consecutively in the order in which the requests are so referred and, unless the Chairman of a Board of Review otherwise directs, the requests that relate to decisions connected with duty paid or payable in respect of the receipt of money in a particular State shall be dealt with by a Board of Review in the order in which they are referred to a Board of Review.(2.) Sittings of a Board of Review for the purpose of reviewing decisions of the Commissioner shall be held at such places and times as are fixed by the Chairman of the Board of Review.
17. —(1.) Subject to this Part, the procedure on a hearing of a review by a Board of Review shall be as the Chairman of the Board of Review directs.(2.) A sitting of a Board of Review for the purpose of hearing a review of a decision of the Commissioner shall not be held in public except at the request of the person who requested that the decision be referred to a Board of Review.
(3.) Where a Board of Review sits in public on the hearing of a review, the decision of the Board on the review shall be given at a sitting of the Board held in public.
(4.) Each party to a review is entitled to be represented at the hearing of the review by a person nominated by him.
(5.) The Chairman of a Board of Review may adjourn the hearing of a review from time to time and from place to place.
18. —(1.) Subject to sub-regulation (3.) of this regulation—(
a )oral evidence given before a Board of Review shall be given on oath or affirmation;(
b )a Board of Review may receive, without formal proof, a copy of a person’s account with a Bank, being a copy certified by a responsible officer of the Bank to be a true copy of that account, and may take into consideration any entry or particulars contained in the copy;(
c ) a Board of Review may receive, without formal proof, a copy of a document in the possession of the Government of the Commonwealth or a State, of the Administration of a Territory of the Commonwealth or of a public authority, being a copy certified by a responsible officer of that Government, Administration or public authority to be a true copy of the document, and may take into consideration any matter or particulars contained in the copy; and(
d ) a Board of Review may receive, without formal proof, any other document containing statements or particulars that, in the opinion of the Board, are relevant to a question in issue on a review, other than a document that has been brought into existence solely for the purpose of the review, and may take those statements or particulars into consideration on the review.(2.) For the purpose of the taking of oral evidence by a Board of Review, the Chairman of the Board of Review or, in his absence, the person performing the duties of Chairman of the Board of Review may administer an oath or take an affirmation.
(3.) The Chairman of a Board of Review may, by notice in writing, require a person—
(
a )to furnish to the Board of Review such information, being information, relevant to a review, as is specified in the notice; and(
b ) to attend before the Board of Review, or before the Chairman of the Board of Review or a member of the Board of Review authorized by the Board of Review for the purpose, on a day and at a time and place specified in the notice, and then and there to give evidence concerning a matter, being a matter relating to the objection to a decision of the Commissioner, specified in the notice, whether the objection was made by that person or by some other person, and to produce to the Board of Review all books, documents and other papers in his custody or under his control relating to that matter.(4.) A person shall not, without just cause or excuse, refuse or fail to comply with a requirement of a notice given to him under the last preceding sub-regulation or to answer fully and truthfully a question put to him by the Chairman or another member of a Board of Review when he is giving evidence before the Board of Review.
Penalty: Forty dollars.
(5.) A person who is required under sub-regulation (3.) of this regulation, to attend and give evidence before a Board of Review on the hearing of a review, not being a person required to attend in consequence of a request made by or on behalf of the person who requested the review, is entitled to be paid 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 Board determines.
19. —(1.) When a Board of Review has completed its review of a decision of the Commissioner, it shall forward a copy of its decision to the Commissioner and to the person who requested the review.(2.) Where the Commissioner receives a copy of a decision of a Board of Review, he shall, unless the decision is appealed from, give effect to the decision within sixty days after he receives the copy.
(3.) A Board of Review may, from time to time, compile and publish summaries of its decisions.
20. Communications to a Board of Review in relation to a review of a decision of the Commissioner may be addressed to the Chairman of the Board of Review and furnished to the Chairman at the address from which the decision was given.
Part V.—Legal Proceedings and Prosecutions.
21. —(1.) The Commissioner, a Second Commissioner or a Collector may, by instrument under his hand, authorize a person to sign certificates of a kind that the Commissioner, the Second Commissioner or the Collector, as the case may be, is authorized to sign under this Part.(2.) Where the Commissioner, a Second Commissioner or a Collector has, by an instrument in force under the last preceding sub-regulation, authorized a person to sign certificates of a particular kind, a reference in this Part to a certificate of that kind signed by the Commissioner, a Second Commissioner or a Collector, as the case may be, shall be read as including a reference to a certificate of that kind signed by a person so authorized by the Commissioner, a Second Commissioner or a Collector, as the case may be.
22. In any proceedings against a person for failing or neglecting duly to furnish a return or information, a certificate, in writing, signed by a Collector, certifying that the return or information has not been received from that person by the Commissioner at the place where, under these Regulations, the return or information is required to have been furnished is evidence that the person failed or neglected to furnish the return or information.
23. In any proceedings against a person for failing or neglecting duly to comply with a requirement of the Commissioner under section 34 of the Act, being a requirement that the person furnish the Commissioner with information, a certificate in writing signed by the Commissioner, a Second Commissioner or a Collector certifying that the person failed or neglected to furnish the Commissioner with that information in accordance with the requirement is evidence of the facts stated in the certificate.
24. —(1.) An election may be made under section 71 of the Act in respect of a prosecution by filing in the court in which the prosecution was instituted notice of the election, in accordance with Form 1 in the Second Schedule to these Regulations.(2.) A defendant who files notice of an election in accordance with the last preceding sub-regulation shall serve on the Commissioner or, if the prosecution was instituted by a Collector, on that Collector, a copy of that notice as soon as practicable after filing the notice.
25. —(1.) Where a copy of a notice of an election in relation to a prosecution is served on the Commissioner or a Collector in accordance with the last preceding regulation, the Commissioner shall file in the court in which the prosecution was instituted a notice specifying the court, being the High Court or the Supreme Court of the State or Territory of the Commonwealth in which the prosecution was instituted, to which the prosecution is to be removed, and serve a copy of that notice on the defendant.(2.) Where a notice is filed in a court in accordance with the last preceding sub-regulation, the proper officer of the court shall forthwith forward all documents relating to the prosecution to the court specified in the notice as the court to which the prosecution is to be removed.
26. In an action for the recovery of duty, a certificate, in writing, signed by a Collector, certifying that an amount specified in the certificate is, on a date specified in the certificate, due to the Commonwealth by a specified person in respect of duty is evidence of the facts stated in the certificate.
27. —(1.) In an action for the recovery of duty, evidence may be given by affidavit.(2.) The last preceding sub-regulation does not affect any power of a court to require the deponent of an affidavit given in evidence before the court to attend before the court for the purpose of being cross-examined.
28. In any proceedings, a document purporting to be a certificate given in accordance with a provision of this Part and to be signed by a person authorized to sign the certificate shall, unless the contrary is proved, be deemed to be such a certificate and to have been duly given.
Part VI.—Miscellaneous.
29. Item 2 in the Schedule to the Act does not apply in relation to a receipt of money by or on behalf of a municipal corporation or other local governing body in a State that is received by the corporation or other body in the course of carrying on an undertaking that is specified as a trading undertaking in a law of the State relating to local government, being a law as in force on the eighteenth day of November, 1969.
30. —(1.) A notice that is required by the Act or these Regulations to be given to or served on a person by the Chairman of a Board of Review may, without prejudice to any other method of service, be given or served personally or by post addressed to the person at his place of residence or business last-known to the Chairman of the Board of Review or at an address that, under regulation 33 of these Regulations, is his address for service for the purposes of these Regulations.(2.) A notice that is required by the Act or these Regulations to be given to or served on a person by the Commissioner may be under the hand of an officer of the Commissioner or of a Collector duly authorized to give or serve a class of notices in which the notice is included, and a notice purporting to be signed by a person so authorized shall, unless the contrary is proved, be deemed to have been so signed.
31. Where a certificate, notice or other document has a facsimile of the signature of the Commissioner, a Second Commissioner or a Collector stamped or printed on it, the certificate, notice or document is, unless it is proved that it was issued without due authority, as valid and effectual as it would be if signed personally by the Commissioner, a Second Commissioner or a Collector, as the case may be.
32. —(1.) For the purpose of sub-section (2.) of section 82 of the Act, notice of the appointment of a public officer of a company shall be given to the Commissioner at the office of the Collector in the State in which is located the central management and control of the company.(2.) For the purpose of the last preceding sub-regulation—
(
a )the Australian Capital Territory shall be deemed to form part of the State of New South Wales; and(
b ) the Northern Territory of Australia shall be deemed to form part of the State of South Australia.(3.) A notice of the appointment of a public officer of a company shall be deemed not to have been duly given to the Commissioner if it does not contain or is not accompanied by a specimen of the signature of the person appointed to be the public officer of the company.
33. —(1.) A person who furnishes to the Commissioner a return in respect of money received in a State shall, unless he has given, or is to be deemed to have given, previously to the Commissioner at the office of the Collector in that State an address for service, specify in that return or in a document accompanying that return an address in Australia that is to be his address for service under these Regulations.
Penalty: Forty dollars.
(2.) Where a person who has given to the Commissioner, at the office of the Collector in a State, an address as his address for service under these Regulations changes that address, he may give to the Commissioner at that office notice in writing of the new address in Australia that is to be his address for service under these Regulations.
(3.) Where a company gives to the Commissioner at the office of the Collector in a State an address in Australia as the address for service of the company under these Regulations, the public officer of the company shall be deemed to have given, at the same time, that address as his address for service as public officer of the company unless he has previously given a different address in Australia as his address for service as public officer of the company.
(4.) For the purpose of these Regulations, a person who, immediately before the making of these Regulations, has an address for service in respect of the State receipts duty law of a State shall be deemed to have given that address to the Commissioner at the office of the Collector in that State as his address for service under these Regulations upon the commencement of these Regulations.
(5.) The address for service of a person for the purpose of these Regulations is—
(
a )if the person has given an address for service under sub-regulation (2.) of this regulation—the address or the last address so given by him; or(
b ) in any other case—the address for service of the person in accordance with sub-regulation (1.) of this regulation or the address that is to be deemed to be the address for service of the person by virtue of sub-regulation (3.) or (4.) of this regulation.
34. A person who ceases to receive communications addressed to him at the address in Australia that is his address for service under these Regulations and fails to give to the Commissioner notice of a new address for service shall not be permitted to plead the fact that he has ceased to receive communications sent to him at the first-mentioned address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or these Regulations.
35. For the purpose of sub-section (5.) of section 50 of the Act, an order shall be in accordance with Form 2 in the Second Schedule to these Regulations.
THE SCHEDULES
FIRST SCHEDULE Regulation 4 (2.).
ADDRESSES OF OFFICES OF COLLECTORS
State | Address of office of the Collector |
New South Wales..................... | 307 Pitt Street, Sydney, 2000 |
Victoria..................................... | 436 Lonsdale Street, Melbourne, 3000 |
Queensland............................... | 202 Adelaide Street, Brisbane, 4000 |
South Australia......................... | 171 Gawler Place, Adelaide, 5000 |
Western Australia..................... | Cnr St. Georges Terrace and Barrack Street, Perth, 6000 |
Tasmania................................... | Victoria House, 15 Victoria Street, Hobart, 7000 |
SECOND SCHEDULE
Form 1 Regulation 24.
Commonwealth of Australia
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT
NOTICE OF ELECTION BY THE DEFENDANT TO HAVE A PROSECUTION TRIED IN A SUPERIOR COURT
(
In
pursuance of section 71 of the
Dated this day of , 19 .
(
This election is
filed by of the
defendant (
the Solicitor for the defendant whose address is ).
Second Schedule—
Form 2 Regulation 35.
Commonwealth of Australia
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT
ORDER
To: (
WHEREAS it
is provided by sub-section (5.) of section 50 of the
AND WHEREAS (
AND
WHEREAS the deceased person resided in (
AND WHEREAS the Commissioner
made an assessment of the amount of the duty due by the deceased person and
caused notice of the assessment to be published in the (
day of 19 , and on the
day of 19 :
AND WHEREAS the assessment has not been amended by a Board of Review or
a Court and the amount of duty due under the assessment is $ (
NOW THEREFORE I, the Commissioner of Taxation, hereby authorize you to levy the amount of the duty assessed, together with the costs of the levying of that amount, by distress and sale of any property of the deceased person and I further require you to account to me, on or before the day
of 19 , for what you do under this Order.
Dated this day of One thousand nine hundred
and .
Commissioner of Taxation.
Printed by Authority by the Government Printer of the Commonwealth of Australia
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