STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS
- Updated as at 19 May 1994 (#DATE 19:05:1994)
!!! These regulations are no longer in force - enabling legislation repealed by Act (No. 118, 1999)
*1* The Stevedoring Industry Charge Assessment Regulations (in force under the Stevedoring Industry Charge Assessment Act 1947) as shown in this reprint comprise Statutory Rules 1947 No. 171 amended as indicated in the Tables below. Table of Statutory Rules Year and Date of Date of Application Number Notification commencement saving or in Gazette transitional provisions 1947 No. 171 22 Dec 1947 22 Dec 1947 1968 No. 75 11 July 1968 11 July 1968 - Table of Amendments ad=added or inserted am=amended rep=repealed rs=repealed and substituted Provision affected How affected R. 5 rep. 1968 No. 75 R. 7 rep. 1968 No. 75 The Schedule am. 1968 No. 75 Form 1 1947 No. 171 rep. 1968 No. 75 Forms 2-4 1947 No. 171
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS Regulation PART I - PRELIMINARY 1. Citation 2. Parts 3. Definitions 4. Northern Territory PART II - RETURNS AND INFORMATION 6. When return deemed to be furnished 8. Place for furnishing returns 9. Persons to take necessary steps for due lodging 10. Persons to take necessary steps to furnish information 11. Allowance to person required to attend and give evidence 12. Annotations on returns PART III - PAYMENT OF THE CHARGE 13. Where charge payable 14. How charge may be paid 15. Post Office to be agent of remitter 16. Payment by cheque 17. Receipts to be issued 18. Part payment of charge not to be accepted 19. Postage to be prepaid 20. Deficient postage PART IV - LEGAL PROCEEDINGS AND PROSECUTIONS 21. Certificate as to failure to furnish a return 22. Certificate as to failure to furnish information 23. Certificate as to service of notice of assessment 24. Evidence by affidavit 25. Defendant to have right of trial in High or State Court 26. Where prosecution may be instituted PART V - MISCELLANEOUS 27. Signatures by or for persons liable to pay the charge 28. Official signatures 29. Signature deemed to be duly signed 30. Notice of appointment of public officer 31. Address for service 32. Failure to notify change of address 33. Service of notice etc. 34. Certificate of official copies 35. Declaration by officers etc. 36. Payment of charge by executors or administrators 37. Penalties not otherwise provided THE SCHEDULE FORMS STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - PART I
PART I - PRELIMINARY
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 1
Citation
1. These Regulations may be cited as the Stevedoring Industry Charge Assessment Regulations.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 2
Parts
2. These Regulations are divided into Parts, as follows: Part I - Preliminary. Part II - Returns and Information. Part III - Payment of the Charge. Part IV - Legal Proceedings and Prosecutions. Part V - Miscellaneous.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 3
Definitions
3. (1) In these Regulations, "the Act" means the Stevedoring Industry Charge Assessment Act 1947.
(2) Any reference in these Regulations to a Form shall be read as a reference to a Form contained in the Schedule to these Regulations.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 4
Northern Territory
4. For the purposes of these Regulations, the Northern Territory of Australia shall be deemed to be a separate State.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - PART II
PART II - RETURNS AND INFORMATION
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 6
When return deemed to be furnished
6. A return shall not be deemed to have been duly furnished to the Commissioner unless and until the proper form, duly signed in accordance with these Regulations, containing a full and complete statement of all matters and things required by the Act and these Regulations, the Commissioner and the form itself to be stated therein has, at the place where, under these Regulations, the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 8
Place for furnishing returns
8. (1) Subject to this regulation, a return relating to employment of waterside workers shall be furnished to the Commissioner at the office of the Deputy Commissioner for the State in which the employment occurs.
(2) Where the employment occurs in more than one State, the return shall be furnished in separate parts in accordance with the next succeeding subregulation.
(3) A part of the return, in accordance with Form 1, shall be furnished in duplicate in respect of the employment which occurs in each State to the Commissioner at the office of the Deputy Commissioner for that State.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 9
Persons to take necessary steps for due lodging
9. Whenever a person is required by the Act, these Regulations or the Commissioner to furnish a return to the Commissioner, that person shall take all steps necessary to ensure that the return is received by the Commissioner at the place where, under these Regulations, the return is to be furnished.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 10
Persons to take necessary steps to furnish information
10. Whenever, in pursuance of section 15 of the Act, a person is required by the Commissioner to furnish the Commissioner with any information, that person: (a) shall take all steps necessary to ensure that the information so required to be furnished is received by the Commissioner at the place at which the information is required to be furnished; and (b) shall be deemed not to have furnished the Commissioner with that information unless and until the information has been received by the Commissioner at the place at which the information is required to be furnished.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 11
Allowance to person required to attend and give evidence
11. Where a person (other than the person, or a representative of the person, concerning whom the evidence is required) is required under section 15 of the Act to attend and give evidence before the Commissioner or an officer authorized by him, there may be allowed to that person the sum, not exceeding in any case One pound per diem, actually and necessarily lost by him by reason of his attendance, and, in addition (if he resides more than four miles from the place at which he is required to attend), such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 12
Annotations on returns
12. (1) The Commissioner may cause or permit any officer to make on any return such marks, figures and annotations as the Commissioner thinks fit.
(2) The marks, figures and annotations shall be made in ink which is different in colour from the ink used in the return and, except in the case of a date stamp, shall be initialled by the officer making them.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - PART III
PART III - PAYMENT OF THE CHARGE
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 13
Where charge payable
13. Unless otherwise directed by the Commissioner, any person liable to pay the charge in respect of any employment shall pay the charge to the Commissioner at the office of the Deputy Commissioner at whose office he is required to furnish a return in respect of that employment.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 14
How charge may be paid
14. The charge may be paid by: (a) delivery of cash, bank notes, or cheques at the office of the Deputy Commissioner; (b) remitting the charge to the Deputy Commissioner by bank draft or cheque, or by money order or postal note payable in the city to which the remittance is sent; or (c) depositing the net amount of the charge to the credit of the Deputy Commissioner at any branch of the Commonwealth Bank of Australia.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 15
Post Office to be agent of remitter
15. When a remittance is posted by or on behalf of a person who is liable to pay the charge and is addressed to the Commissioner or a Deputy Commissioner, the Post Office shall be deemed to be the agent of the remitter, and payment shall not be deemed to have been made until the remittance has been received by the addressee.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 16
Payment by cheque
16. Where a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of the charge, the charge shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 17
Receipts to be issued
17. Receipts for the charge shall be issued by such persons as the Commissioner or a Deputy Commissioner authorizes.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 18
Part payment of charge not to be accepted
18. Except with the express consent of the Commissioner or a Deputy Commissioner, no money shall be accepted on account, or in part payment, of the charge.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 19
Postage to be prepaid
19. The postage on every return, statement, communication, remittance or other matter sent by post addressed to the Commissioner, the Second Commissioner or a Deputy Commissioner shall be fully prepaid by the sender.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 20
Deficient postage
20. When any sum is received in payment of the charge, the Commissioner or a Deputy Commissioner shall first deduct therefrom the amount of postage and surcharge (if any) paid upon unstamped or insufficiently stamped matter received through the post from the person liable to pay the charge and shall credit towards payment of the charge the net amount then remaining.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - PART IV
PART IV - LEGAL PROCEEDINGS AND PROSECUTIONS
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 21
Certificate as to failure to furnish a return
21. In any proceedings against a person for failing or neglecting duly to furnish a return, a certificate in writing signed by the Commissioner, the Second Commissioner or a Deputy Commissioner, certifying that a return has not been received from that person by any officer authorized by the Commissioner to receive returns at the place where, under these Regulations, the return should have been furnished, shall be prima facie evidence that the defendant has failed or neglected duly to furnish the return.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 22
Certificate as to failure to furnish information
22. In any proceedings against a person for failing or neglecting duly to furnish the Commissioner with any information required by the Commissioner in pursuance of section 15 of the Act, a certificate in writing signed by the Commissioner, the Second Commissioner, or a Deputy Commissioner certifying: (a) that the defendant was required by the Commissioner by notice in writing to furnish the Commissioner with the information; and (b) that the defendant failed or neglected duly to furnish the Commissioner with the information as and when required by the Commissioner; shall be prima facie evidence of the facts so certified.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 23
Certificate as to service of notice of assessment
23. In any action against a person for the recovery of the charge, a certificate in writing, signed by the Commissioner, the Second Commissioner, or the Deputy Commissioner from whose office the notice of assessment was issued, certifying that: (a) the person named in the certificate is a person liable to pay the charge; (b) an assessment of the charge was duly made against him; (c) the particulars of the assessment are as stated in the certificate; (d) notice of the assessment was duly served on him in the manner specified in the certificate; and (e) the sum named in the certificate was, at the date of the certificate, due by him to the King on behalf of the Commonwealth in respect of the charge; shall be prima facie evidence of the facts stated in the certificate.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 24
Evidence by affidavit
24. In any action for the recovery of the charge, evidence may be given by affidavit, and the Court may require the deponent to attend for the purpose of being cross-examined.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 25
Defendant to have right of trial in High or State Court
25. (1) The election which may be exercised by a defendant in pursuance of section 45 of the Act may be exercised by serving on the Commissioner (or the Deputy Commissioner, if the prosecution has been instituted by a Deputy Commissioner), and filing in the court in which the prosecution was instituted, a notice in accordance with Form 2.
(2) The Commissioner shall exercise his option under section 45 of the Act by serving on the defendant, and filing in the court in which the prosecution was instituted, a notice specifying the court to which the case is to be removed.
(3) The proper office of the court in which the prosecution was instituted shall, forthwith after the Commissioner has exercised his option in accordance with subregulation (2) of this regulation, forward all documents relating to the prosecution to the court to which the prosecution is to be removed.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 26
Where prosecution may be instituted
26. A prosecution under section 34 of the Act for any of the following offences, namely: (a) failing or neglecting duly to furnish a return; (b) failing or neglecting to furnish the Commissioner with any information required by the Commissioner in pursuance of section 15 of the Act; or (c) making or delivering a return which is false in any particular, or making a false answer, whether orally or in writing; may, at the option of the prosecutor, be instituted either: (i) in a Court of Summary Jurisdiction having jurisdiction at the place where, under these Regulations, the return or information is to be furnished; or (ii) in a Court of Summary Jurisdiction having jurisdiction at or nearest to the usual or last-known place of business or abode of the defendant.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - PART V
PART V - MISCELLANEOUS
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 27
Signatures by or for persons liable to pay the charge
27. (1) Every statement, return, certificate, notice or other communication required by the Act or these Regulations to be made, forwarded or furnished to the Commissioner or a Deputy Commissioner shall be signed: (a) in the case of an individual so required - in the name of that individual; (b) in the case of a partnership so required - in the name of the senior active partner resident in Australia; (c) in the case of trustees so required - in the name of the senior active trustee resident in Australia, or, where there is no trustee resident in Australia, of the agent in Australia for the trustees; and (d) in the case of a company so required - in the name of the public officer of the company.
(2) Subject to the next succeeding subregulation, the documents specified in the last preceding subregulation shall be signed personally by the person in whose name they are required to be signed.
(3) Where it is not possible or practicable for the person specified in the last preceding subregulation personally to sign documents required to be signed in his name, or where, on account of special circumstances, the Commissioner so permits, the person who is required to make, forward or furnish such documents, or the directors of a company which is so required, may authorize, in writing, another person to sign the documents in the name of the person so specified, before his own signature as a person so authorized.
(4) Upon the authorization of any person to sign documents in pursuance of the last preceding subregulation, the person by whom the authorization is given shall forthwith forward written notice of the authorization to the Deputy Commissioner at the office to which the documents are required to be forwarded, and furnish the Deputy Commissioner with a specimen signature of the person so authorized and with particulars of his name and of the capacity in which he acts in the business of the person by whom the authorization is given.
(5) The Commissioner may, at any time, if he thinks fit, disapprove of the authorization of any person to sign documents in pursuance of subregulation (3) of this regulation, and thereupon documents signed by that person under any such authorization shall not be deemed to be duly made, forwarded or furnished to the Commissioner or a Deputy Commissioner.
(6) Every document signed in accordance with these Regulations in the name of the person in whose name it is required by this regulation to be signed shall be deemed to have been signed by that person.
(7) Notice of the cancellation of the authorization of any person under this regulation shall be given to the Deputy Commissioner to whom, by the person by whom, notice of the authorization was forwarded.
(8) A person shall not, except in accordance with these Regulations (proof of which accordance shall lie upon the person charged): (a) authorize, permit, suffer or procure to be signed otherwise than in his own name and by himself personally, or to be used unsigned; or (b) be party or privy to, or be directly or indirectly concerned in, the signing otherwise than in his own name and by himself personally, or the use unsigned, of; any document required by these Regulations to be signed either in his own name and by himself personally, or in his own name before the signature of some other person. Penalty: Not less than One pound nor more than Twenty pounds.
(9) A person shall not, except in accordance with these Regulations (proof of which accordance shall lie upon the person charged), sign, or purport to sign, either in his own name or in any other name, or use unsigned, any document required by these Regulations to be signed personally by, or in the name of, some other person. Penalty: Not less than One pound nor more than Twenty pounds.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 28
Official signatures
28. Any notice to be given by the Commissioner may be given by an officer duly authorized to give such notice, and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 29
Signature deemed to be duly signed
29. (1) Any certificate, notice or other document bearing the written, stamped or printed signature of the Commissioner, the Second Commissioner or a Deputy Commissioner shall, until the contrary is proved, be deemed to have been duly signed by the person by whom it purports to have been signed.
(2) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held the office of Commissioner, Second Commissioner or Deputy Commissioner, as the case may be.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 30
Notice of appointment of public officer
30. The notice of appointment of a public officer referred to in subsection (3) of section 57 of the Act shall be given to the Commissioner at the office of the Deputy Commissioner for the State in which the company's head office is situated, and shall be accompanied by a specimen signature of the public officer or the authorized person.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 31
Address for service
31. (1) Every person who furnishes a return shall, in the return, give an address in Australia for service.
(2) Every person who has given an address for service and who subsequently changes that address shall, within one month after the change, give to the Commissioner, at the place where he furnished the return in which the address was given, notice in writing of his new address in Australia for service.
(3) The address for service last given by any person to, and received by, the Commissioner shall, for all purposes under the Act and these Regulations, be deemed to be the last known place of business or abode of that person in Australia, but where no address for service has been given to and received by the Commissioner, the address of the person as described in any record in the custody of the Commissioner or Deputy Commissioner shall be deemed to be the last known place of business or abode of that person in Australia.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 32
Failure to notify change of address
32. Any person who changes his address for service and fails to give to the Commissioner notice of his new address in Australia for service shall not be permitted to plead that change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or these Regulations.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 33
Service of notice etc.
33. Any notice or other communication by or on behalf of the Commissioner may, without prejudice to any other method of service, be served upon any person by posting it by pre-paid letter post addressed to the person at his last known place of business or abode in Australia.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 34
Certificate of official copies
34. A writing certified by the Commissioner, the Second Commissioner or a Deputy Commissioner to be a true copy of or a true extract from any assessment, return, list, declaration, statement, book, document or writing of any nature whatsoever in the custody of the Commissioner or any officer shall for all purposes be prima facie evidence of the original of or from which it purports to be a copy or extract and shall be receivable in evidence to the same extent as the original.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 35
Declaration by officers etc.
35. The declaration to be made by a person in pursuance of section 10 of the Act shall be in accordance with Form 3.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 36
Payment of charge by executors or administrators
36. An order in pursuance of subsection (7) of section 29 of the Act shall be in accordance with Form 4.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - REG 37
Penalties not otherwise provided
37. Any contravention of these Regulations for which no other penalty is provided shall be punishable on conviction by a penalty of not less than One pound or more than Twenty pounds.
STEVEDORING INDUSTRY CHARGE ASSESSMENT REGULATIONS - SCHEDULE
SCH
THE SCHEDULE FORM 2 Regulation 25 COMMONWEALTH OF AUSTRALIA Stevedoring Industry Charge Assessment Act 1947 (Heading as in Form of Information) NOTICE OF ELECTION BY THE DEFENDANT TO HAVE A TAXATION PROSECUTION TRIED IN A HIGHER COURT Notice is hereby given, in pursuance of section 45 of the Stevedoring Industry Charge Assessment Act 1947, that the defendant in the abovenamed prosecution elects to have the case tried either in the High Court of Australia or in the Supreme Court of the State of . Dated this day of 19 . (Signature of Defendant or his Solicitor or Counsel) To the abovenamed Court, and to the Commissioner of Taxation (or the Deputy Commission of Taxation for the State of ). FORM 3 Regulation 35 COMMONWEALTH OF AUSTRALIA Stevedoring Industry Charge Assessment Act 1947 DECLARATION OF SECRECY I, of in the in the Commonwealth of Australia do solemnly and sincerely declare that, except in the performance of any duty under the Stevedoring Industry Charge Assessment Act 1947, or any Regulations thereunder, or any amendment thereof, or any Act or Regulations substituted therefor, I will not either directly or indirectly make a record of, or divulge or communicate to any person any information relating to, the affairs of any person acquired by me in the performance of any duty under those Acts or Regulations. (Signature) Declared before me at in the State of this day of 19 . Justice of the Peace for Commissioner for taking affidavits Commissioner for Declarations FORM 4 Regulation 36 COMMONWEALTH OF AUSTRALIA Section 29 (7) Stevedoring Industry Charge Assessment Act 1947 ORDER To at Whereas at the time of the death of of deceased, charge under the abovementioned Act has not been paid as required by that Act by the said up to the date of his death: And whereas probate has not been granted, and letters of administration have not been taken out, in respect of the estate of the said deceased: And whereas the amount of charge remaining due by the said at the time of his death, as assessed in accordance with the said Act, was , and the amount of is still due and payable: These are therefore to require and authorize you forthwith to levy the said sum of together with the costs of these presents by distress and sale of any property of the estate of the said found by you and to require that you certify to me on the day of what you shall do by virtue of this warrant. Dated this day of One thousand nine hundred and Commissioner of Taxation