Taxation Administration Regulations (Amendment) (Cth)

Statutory Rules 1994

No. 198 1

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Taxation Administration Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Taxation Administration Act 1953.

 Dated 9 June 1994.

 BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

GEORGE GEAR

Assistant Treasurer

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1.   Commencement

1.1   Subregulation 3.2 and regulation 4 are taken to have commenced on 1 July 1992.

[NOTE:

 The remainder of these Regulations commence on gazettal: see Acts Interpretation Act 1901, s. 48.]

2.   Amendment

2.1   The Taxation Administration Regulations are amended as set out in these Regulations.

3.   Regulation 2 (Interpretation)

3.1   Omit the definition of “Commissioner”, substitute:

“ ‘Commissioner’ includes the Commissioner in his or her capacity as the Child Support Registrar under the Child Support (Registration and Collection) Act 1988;”.

3.2   Insert the following definitions:

“ ‘branch of the Australian Taxation Office’ means a place of business of the Commissioner or Deputy Commissioner:

• (a)

  which is open to the public; or

• (b)

  part of which is open to the public;

‘debt’ means an amount that a person is required to pay to the Commissioner under an Act or Regulations of which the Commissioner has the general administration;”.

4.   New regulations 20 and 21

4.1   After regulation 19, insert:

Payment of a debt

“20.

(1) A person who pays a debt must pay it:

• (a)

  by posting or delivering the amount of the debt to a branch of the Australian Taxation Office that has facilities for the collection of payments; or

• (b)

  by delivering the amount of the debt to the Reserve Bank of Australia; or

• (c)

  by delivering the amount of the debt to the High Commissioner of the Commonwealth of Australia in the United Kingdom; or

• (d)

  by delivering the amount of the debt to the Australian Trade Commissioner for the United States of America; or

• (e)

  by depositing the amount of the debt at a branch of the Reserve Bank of Australia in accordance with arrangements made by the Commissioner for paying a debt at the bank; or

• (f)

  by paying the amount of the debt in accordance with other arrangements made by the Commissioner.

“(2)

The person must pay the amount of the debt in one payment unless the Commissioner, in writing, allows the person to make more than one payment.

A person may ask for a receipt

“21.

The Commissioner is not required to give a receipt to a person who pays a debt unless the person asks for the receipt.”.

5.   New regulations 22 and 23

5.1   After regulation 21, insert:

Information about a debt

“22.

(1) Subject to subregulation (2), a person who pays a debt must, at the time of paying it:

• (a)

  provide information that identifies the amount and nature of the payment; and

• (b)

  if the Commissioner gives the person a form in which to provide the information—provide the information using the form.

“(2)

If the person deposits the amount of the debt at a branch of the Reserve Bank of Australia, the person must:

• (a)

  make a record that identifies the amount and nature of the deposit; and

• (b)

  if the Commissioner gives the person a form in which to make the record—make the record using that form; and

• (c)

  keep the record for a period of 12 months after the day on which the deposit is made.

Payment of postage on mail to the Commissioner

“23.

(1) The full amount of postage on an item addressed to the Commissioner in relation to a matter must be paid by the sender before the letter is sent.

“(2)

If:

• (a)

  the Commissioner contributes to the cost of postage of an unstamped, or insufficiently stamped, item; and

• (b)

  the Commissioner receives a payment in relation to a debt;

the Commissioner may deduct the amount of the contribution from the payment.

“(3)

The amount of the payment remaining after deduction of the Commissioner’s contribution is to be credited towards payment of the debt.”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on  16 June 1994.

2. Statutory Rules 1976 No. 129 as amended by 1984 Nos. 407 and 415; 1989 No. 73; 1992 No. 317; 1994 No. 55.