Version No. 001
Taxation Administration Regulations 2017
S.R. No. 111/2017
Version as at
19 November 2017
TABLE OF PROVISIONS
Regulation Page
1Objectives
2Authorising provision
3Commencement
4Revocation
5Definitions
6Expenses for persons required to attend under section 73 of the Act
7Receipt for seized documents or things
8Time for VCAT to re-open matter
Schedule 1
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Endnotes
1 General information
2 Table of Amendments
3 Amendments Not in Operation
4 Explanatory details
Version No. 001
Taxation Administration Regulations 2017
S.R. No. 111/2017
Version as at
19 November 2017
1Objectives
The objectives of these Regulations are—
(a)to prescribe a scale of expenses to be paid to persons required to attend and give evidence; and
(b)to provide for a form of receipt for the seizure of materials; and
(c)to provide for the time within which the Victorian Civil and Administrative Tribunal may re-open a matter when an objector is in default of appearance.
2Authorising provision
These Regulations are made under section 136 of the Taxation Administration Act 1997.
3Commencement
These Regulations come into operation on 19 November 2017.
4Revocation
The following Regulations are revoked—
(a)the Taxation Administration Regulations 2007[1];
(b)the Taxation Administration Amendment Regulations 2010[2].
5Definitions
In these Regulations—
half day means a period not exceeding 4 hours in any day, whether that period is continuous or not;
the Act means the Taxation Administration Act 1997.
6Expenses for persons required to attend under section 73 of the Act
The scale of expenses prescribed for persons required to attend and give evidence under section 73 of the Act is as follows—
(a)for travelling expenses, if a person's principal residence or principal place of business is—
(i)more than 7 kilometres from the place of attendance, the sum reasonably and actually paid; or
(ii)not more than 7 kilometres from the place of attendance, $1.63 per kilometre or part thereof;
(b)for employees—
(i)$91.35 per half day of attendance or part thereof; or
(ii)for a period exceeding a half day, the amount actually lost by reason of attendance or $195.75 per day, whichever is the lesser;
(c)for self-employed persons or persons in partnership, $115.82 per half day of attendance or part thereof, but not exceeding $195.75 per day;
(d)for expenses for legal or other representation at the attendance, $81.56;
(e)for expenses for the presence of an interpreter at the attendance, $35.89 per hour of attendance or part thereof plus any travelling expenses of the interpreter determined in accordance with paragraph (a).
7Receipt for seized documents or things
The form of receipt prescribed for the purpose of section 76(3) of the Act is Form 1 in Schedule 1.
8Time for VCAT to re-open matter
The time prescribed for the purposes of section 111(2) of the Act is the period of 6 weeks commencing on the day on which the assessment or decision is confirmed by the Tribunal.
Schedule 1
FORM 1
Regulation 7
Taxation Administration Act 1997
PROPERTY COLLECTION RECORD
Premises:
Name:
Date: Time: Authorised officer:
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