Taxation Administration Regulations (Amendment) (Cth)

Statutory Rules 1984 No. 4151

Taxation Administration Regulations2

(Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Taxation Administration Act 1984.

Dated 13 December 1984.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

(Sgd) Paul Keating

Treasurer

 

Commencement

1. These Regulations shall come into operation on 15 December 1984.

Principal Regulations

2. In these Regulations, “Principal Regulations” means the Taxation (Administration) Regulations.

3. Regulation 12 of the Principal Regulations is repealed and the following regulation substituted:

Presumption as to signatures

“12. (1) Judicial notice shall be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner or a Deputy Commissioner.

“(2) A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner or a Deputy Commissioner in lieu of that person’s signature shall, unless it is proved that the document was issued without authority, be deemed to have been duly signed by that person.”.

S.R.388/84—Cat. No. —Recommended retail price 20c  10/6.12.1984

 

Allowance to person required to attend and give evidence

4. Regulation 14 of the Principal Regulations is amended—

(a) by omitting all words from and including “scale” and substituting “scale of expenses in Schedule 2”; and

(b) by adding at the end thereof the following sub-regulation:

“(2) In the scale in Schedule 2—

(a) a reference to the Commissioner includes a reference to any officer authorized by the Commissioner for the purposes of sub-section 14i (1) of the Act; and

(b) a reference to the High Court Rules is a reference to the High Court Rules as in force from time to time.”.

Formal amendments

5. (1) Sub-regulation 2d (1), regulation 2e and sub-regulation 16 (1) of the Principal Regulations are amended by omitting “the Schedule” (wherever occurring) and substituting “Schedule 1”.

(2) The schedule to the Principal Regulations is amended by omitting the heading “SCHEDULE” and substituting “SCHEDULE 1”.

New Schedule

6. The Principal Regulations are amended by adding at the end thereof the following Schedule:

“SCHEDULE 2 Regulation 14

SCALE OF EXPENSES

1. Person attending before the Commissioner to give evidence because of that person’s professional, scientific or other special skill or knowledge—in respect of each day on which that person so attends, an amount of not less than the lesser amount specified in the High Court Rules in relation to expenses of witnesses possessing such skill or knowledge and not more than the greater amount so specified.

2. Person, other than a person referred to in Item 1, attending before the Commissioner—

(a) in the case of a person remunerated by wages, salary or fees—such amount as is provided for in the High Court Rules in relation to expenses of witnesses so remunerated;

(b) in any other case—such amount as is provided for in the High Court Rules in relation to expenses of witnesses generally.

3. Person attending before the Commissioner to give expert evidence—in addition to any other amount payable to that person under Item 1 or 2, a reasonable amount for qualifying to give that evidence.

4. Any person attending before the Commissioner—such amount as is reasonable—

(a) in respect of that person’s conveyance to and from the place at which that person so attends; and

(b) if that person is required to be absent overnight from that person’s usual place of residence—for meals and accommodation.”.

NOTES

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

2.Statutory Rules 1976 No. 129 as amended by 1984 No. 407.

Printed by Authority by the Commonwealth Government Printer