Taxation Administration Regulations (Amendment) (Cth)

Statutory Rules 1984 No. 4071

Taxation Administration Regulations2

(Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and pursuant to section 4 of the Acts Interpretation Act 1901,hereby make the following Regulations under the Taxation Administration Act 1953.

Dated 13 December 1984.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

(Sgd) Paul Keating

Treasurer

 

Principal Regulations

1. In these Regulations, “Principal Regulations” means the Taxation Administration Regulations.

Interpretation

2. Regulation 2 of the Principal Regulations is amended by omitting “1953-1974” from the definition of “the Act” and substituting “1953”.

3. After regulation 2 of the Principal Regulations the following regulations are inserted:

Prescribed Acts for purposes of definition of “taxation law”

“2a. For the purposes of paragraph (b) of the definition of ‘taxation law’ in section 2 of the Act, each of the following Acts is prescribed:

(a) the Export Incentive Grants Act 1971;

S.R. 397/84—Cat. No. —Recommended retail price 60c 10/6.12.1984

 

(b) the Pay-roll Tax Assessment Act1941;

(c) the States Receipts Duties (Administration) Act1970;

(d) the Stevedoring Industry Charge Assessment Act 1947.

Certificate of failure to comply with requirements under taxation law

“2b. (1) In a prosecution of a person for an offence against section 8c or sub-section 8d (1) or (2) of the Act in relation to the refusal or failure of the person to comply with a requirement made under or pursuant to a taxation law, a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that the person, in the circumstances stated in the certificate, refused or failed, as the case may be—

(a) to furnish a return or any information to the Commissioner or another person;

(b) to lodge an instrument with the Commissioner or another person for assessment;

(c) to cause an instrument to be duly stamped;

(d) to notify the Commissioner or another person of a matter or thing;

(e) to produce a book, paper, record or other document to the Commissioner or another person;

(f) to attend before the Commissioner or another person; or

(g) when attending before the Commissioner or another person—

(i) to answer a question asked of the person;

(ii) to produce a book, paper, record or other document; or

(iii) to take on oath or make an affirmation,

is evidence of the facts stated in the certificate.

“(2) In any proceedings, a document purporting to be a certificate given in accordance with this regulation and 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.

Manner of serving order made under sub-section 8g (1) of the Act

“2c. For the purposes of sub-section 8g (2) of the Act, a copy of an order under sub-section 8g (1) of the Act is served in the prescribed manner on the person to whom the order is addressed if the copy—

(a) where the person is a natural person—

(i) is delivered to the person personally; or

(ii) is left at, or sent by pre-paid post to, the address of the place of residence or business of the person last known to the person causing the copy to be served; or

(b) where the person is a body corporate—is left at, or sent by pre-paid post to, the head office, a registered office or a principal office of the body corporate.

Form, &c., of certificate for purposes of sub-section 8zg (2) of the Act

“2d. (1) A certificate issued under sub-section 8zg (2) of the Act in relation to an order of a court for the payment of an amount to the Commissioner shall be in accordance with Form 1 in the Schedule and shall contain the following particulars:

(a) the name and location of the court;

(b) the date on which the order was made;

(c) the provision of the taxation law under which the order was made;

(d) the amount to be paid to the Commissioner;

(e) the name and address of the person ordered to pay the amount.

“(2) For the purposes of sub-section 8zg (3) of the Act—

(a) a certificate issued under sub-section 8zg (2) of the Act shall be registered in a court by the proper officer of the court entering the particulars of the certificate in a book kept by the court for that purpose; and

(b) where the order to which a certificate referred to in paragraph (a) relates was made more than 12 months before the day on which the registration of the certificate is sought, the registration of the certificate in a court is subject to the condition that leave to register the certificate has first been obtained from the court.

Election to have case tried in the Supreme Court

“2e. For the purpose of sub-section 8zj (5) of the Act, a person prosecuted for a prescribed taxation offence shall elect to have the case tried in the Supreme Court of the State or Territory in which the prosecution was instituted by serving on the person who instituted the prosecution, and filing in the court in which the prosecution was instituted, a notice in accordance with Form 2 in the Schedule.

Evidence

4. Regulation 8 of the Principal Regulations is amended by omitting from sub-regulation (4) “$40” and substituting “$500”.

Address for service

5. Regulation 13 of the Principal Regulations is amended by omitting from sub-regulation (1) “$40” and substituting “$500”.

6. The Principal Regulations are amended by adding at the end thereof the following regulations and schedule:

Departure prohibition orders—prescribed form, &c., for purposes of section 14s of the Act

“16. (1) For the purposes of sub-section 14s (1) of the Act, the prescribed form is Form 3 in the Schedule.

“(2) For the purposes of paragraph 14s (4) (a) of the Act, a person is informed, as prescribed, of the making of a departure prohibition order if a copy of the order—

(a) is delivered to the person personally; or

(b) is left at, or sent by pre-paid post to, the address of the place of residence or business of the person last known to the Commissioner.

“(3) For the purposes of sub-paragraph 14s (4) (b) (ii) of the Act, each of the following persons is prescribed:

(a) the Comptroller-General of Customs;

(b) the Commissioner of Police of the Australian Federal Police.

Service of notification for purposes of section 14t of the Act

“17. (1) For the purposes of sub-section 14t (4) of the Act, notification of the revocation or variation of a departure prohibition order is served, as prescribed, on a person if a document containing the particulars of the revocation or variation—

(a) is delivered to the person personally; or

(b) is left at, or sent by pre-paid post to the address of the place of residence or business of the person last known to the Commissioner.

“(2) For the purposes of sub-section 14t (5) of the Act, notification of a decision referred to in that sub-section is served, as prescribed, on a person if a document containing the particulars of the decision—

(a) is delivered to the person personally; or

(b) is left at, or sent by pre-paid post to, the address of the place of residence or business of the person last known to the Commissioner.

Service of copy of departure authorization certificate, &c., for purposes of section 14u of the Act

“18. (1) For the purposes of sub-section 14u (3) of the Act, a copy of a departure authorization certificate is served, as prescribed, on a person if the copy—

(a) is delivered to the person personally; or

(b) is left at, or sent by pre-paid post to, the address of the place of residence or business of the person last known to the Commissioner.

“(2) For the purposes of sub-section 14u (4) of the Act, notification of a decision referred to in that sub-section is served, as prescribed, on a person if a document containing the particulars of the decision—

(a) is delivered to the person personally; or

(b) is left at, or sent by pre-paid post to, the address of the place of residence or business of the person last known to the Commissioner.

Prescribed provisions for purposes of sub-sub-paragraph 16 (2) (a) (i) (b) of the Act

“19. For the purposes of sub-sub-paragraph 16 (2) (a) (i) (b) of the Act, each of the following provisions is prescribed:

(a) paragraph 99 (a) of the Australian Capital Territory Taxation (Administration) Act 1969;

(b) sub-section 59 (4) of the Bank Account Debits Tax Administration Act 1982;

(c) sub-section 39 (3) of the Gift Duty Assessment Act1941;

(d) sub-section 264 (3) of the Income Tax Assessment Act1936;

(e) sub-section 23 (3) of the Sales Tax Assessment Act (No. 1)1930;

(f) sub-section 141 (3) of the Taxation Administration Act1953;

(g) sub-section 15 (4) of the Tobacco Charges Assessment Act1955;

(h) sub-section 34 (4) of the Wool Tax (Administration) Act1964;

(j) sub-regulation 58r (4) of the Income Tax Regulations.

“SCHEDULE

FORM 1  Sub-regulation 2d (1)

COMMONWEALTH OF AUSTRALIA

Taxation Administration Act 1953

CERTIFICATE UNDER SUB-SECTION 8zg (2)

I, , the (title of officer issuing the certificate) of the (name and location of court), pursuant to sub-section 8zg (2) of the Taxation Administration Act 1953, hereby certify that on (date) the court, acting under (relevant provision) of the (relevant taxation law), ordered (name and address of relevant person) to pay $ to the Commissioner of Taxation.

Dated 19 .

(Signature)

 

FORM 2 Regulation 2e

(Heading to be similar to that of Information or Complaint)

NOTICE OF ELECTION TO HAVE CASE TRIED IN SUPREME COURT

To the above-named Court and to the *Informant *Complainant

Notice is hereby given that the defendant in the above-named prosecution, pursuant to sub-section (5) of the Taxation Administration Act 1953,elects to have the case tried in the Supreme Court of (insert name of State or Territory).

Dated  19 .

(Signature of defendant or of defendant’s solicitor or counsel)

* Omit if inapplicable

   

FORM 3  Sub-regulation 16 (1)

COMMONWEALTH OF AUSTRALIA

Taxation Administration Act 1953

DEPARTURE PROHIBITION ORDER

Pursuant to sub-section 14s (1) of the Taxation Administration Act 1953, I,

, *the/*delegate of the/ *a Second/Commissioner of Taxation, believing on reasonable grounds that it is desirable to do so for the purpose of ensuring that , a person subject to the tax liability referred to in the Schedule, does not depart from Australia for a foreign country without—

(a) wholly discharging the tax liability; or

(b) making arrangements satisfactory to *me/*the Commissioner for Taxation/for the tax liability to be wholly discharged,

hereby prohibit the departure of from Australia for a foreign country.

SCHEDULE

(Details of tax liability)

Dated  19 .

 

*Delegate of the/* Second/

Commissioner of Taxation

* Omit if inapplicable

 

NOTES

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

2. Statutory Rules 1976 No. 129.

Printed by Authority by the Commonwealth Government Printer