Taxation (Administration) Regulations (NT)
NORTHERN TERRITORY OF AUSTRALIA
TAXATION (ADMINISTRATION) REGULATIONS
As in force at 1 July 2006
TABLE OF PROVISIONS
Regulation
1. Citation
2. Definition
3. Prescribed documents – signature
4. Address for service
5. Lodgement, &c., of documents, &c.
6. Commissioner may accept documents
7. Witnesses' expenses
8. Writing, &c., on prescribed documents, &c.
9. Postage10.[Repealed]
11.Recognised financial markets
12. [Repealed]
Notes
Table of Amendments
NORTHERN TERRITORY OF AUSTRALIA
____________________
This reprint shows the Regulations as in force at 1 July 2006. Any amendments that may come into operation after that date are not included.
____________________
TAXATION (ADMINISTRATION) REGULATIONS
Regulations under the Taxation (Administration) Act
Citation
These Regulations may be cited as the Taxation (Administration) Regulations. (See back note 1)
Definition
In these Regulations, unless the contrary intention appears –
"prescribed document" means a document that is –
(a)an application for an authority or for registration under Part III of the Act;
(b)a return;
(c)a declaration;
(d)a statement or record referred to in Division 2 of Part III of the Act; or
(e)any other document required or authorized by the Act to be furnished to the Commissioner.
Prescribed documents – signature
(1) A prescribed document shall be signed –
(a)in the case of an individual – by that individual;
(b)in the case of trustees – by one or more of those trustees;
(c)in the case of a firm – by one or more of the partners of that firm; or
(d)in the case of a company – by the secretary of that company.
(2) A prescribed document signed by one or more trustees is not invalid by reason only of the failure of that trustee or those trustees, as the case may be, to sign the document in accordance with the terms of the relevant trust.
(3) Subregulation (2) does not affect the right of any other trustee or a beneficiary of a trust to take proceedings in relation to a breach of trust.
Address for service
(1) A person lodging or furnishing a prescribed document shall give an address in Australia for service of notices.
(2) A person who changes an address given under subregulation (1) before duty in respect of that document is paid shall, within one month of the change, notify the Commissioner of the change.
(3) If an address given under subregulation (1) or (2) is a postal address, the person lodging or furnishing the prescribed document shall also give –
(a)if that person is not a company – the residential address of that person; or
(b)if that person is a company – either the registered office, or the place of business, of that company.
Penalty: 100 dollars.
Lodgement, &c., of documents, &c.
A prescribed document required or permitted under the Act to be assessed shall be left at or sent by prepaid post to, and payment of tax or duty shall be made at or sent by prepaid post to, any office of the Commissioner established in the Territory.
Commissioner may accept documents
The Commissioner may accept a prescribed document if he is of the view that it is in a form substantially similar to the form approved in relation to that document.
Witnesses' expenses
(1) Fees and expenses to be paid to witnesses required under the Act to attend and give evidence shall be at the same rates, and subject to the same conditions, as the witnesses' expenses that are, from time to time, provided under Rules of Court made under section 86 of the Judiciary Act 1903 of the Commonwealth.
(2) The Commissioner may, for good reason, require the person in respect of whose return, instrument or other document the witnesses' evidence is required, to pay any fees and expenses referred to in subregulation (1).
(3) Fees and expenses required under subregulation (2) to be paid are a debt due to the Territory and recoverable in a court of competent jurisdiction.
Writing, &c., on prescribed documents, &c.
The Commission may cause or permit any writing or notation to be made on any prescribed documents, as he thinks fit.
Postage
If a prescribed document or letter is addressed to the Commissioner, the postage payable in respect thereof shall be prepaid by the sender.
[Repealed]
Recognised financial markets
For the purposes of Part III, Divisions 2 and 8A of the Act, a financial market that is a member of the World Federation of Exchanges is a recognised financial market.
[Repealed]
____________________________
Notes
The Taxation (Administration) Regulations, in force under the Taxation (Administration) Act, comprise Regulations No. 19, 1978 and amendments made by other legislation, the details of which are specified in the following table:
| Number and year | Date made | Date notified in the Gazette | Date of commencement |
| No. 19, 1978 | 30 June 1978 | 30 June 1978 | 1 July 1978 (a) |
| No. 55, 1988 | 23 Dec 1988 | 23 Dec 1988 | 23 Dec 1988 |
| No. 45, 1990 | 1 Oct 1990 | 1 Oct 1990 | 1 Oct 1990 |
| No. 8, 1997 | 27 Mar 1997 | 9 Apr 1997 | 9 Apr 1997 |
| No. 3, 1998 | 30 Jan 1998 | 11 Feb 1998 | 11 Feb 1998 |
| No. 31, 1999 | 30 Sept 1999 | 13 Oct 1999 | 13 Oct 1999 |
| Act No. 36, 2000 | – | – | 1 July 2000 (b) |
| No. 28, 2001 | 1 June 2001 | 13 June 2001 | 1 July 2001 (c) |
| Act No. 47, 2001 | – | – | 1 July 2001 (d) |
| Act No. 62, 2001 | – | – | 11 Dec 2001 (e) |
| Act No. 16, 2002 | – | – | 11 Mar 2002 (f) |
| No. 36, 2002 | 1 Oct 2002 | 9 Oct 2002 | 9 Oct 2002 |
| No. 36, 2004 | 9 Dec 2004 | 22 Dec 2004 | 22 Dec 2004 |
| Act No. 19, 2006 | – | – | Part 1: |
(a)See section 2 of the Taxation (Administration) Act 1978.
(b)See section 2.
(c)See regulation 1 and section 2 of the Financial Relations Agreement (Consequential Provisions) Act 2000.
(d)See section 2 and Gazette G42, dated 24 October 2001, p. 4.
(e)See section 2(1) and (4), section 2 of the Corporations Reform (Consequential Amendments NT) Act 2001, section 2 of the Corporations Act 2001 and Commonwealth Gazette S285, dated 13 July 2001.
(f)See section 2, section 2 of the Financial Services Reform Act 2001 (Cth), section 2 of the Corporations Act 2001 and Commonwealth Gazette S285, dated 13 July 2001.
(g)See section 2.
____________________________
Table of Amendments
Regulation
Inserted by No. 55, 1988; repealed by Act No. 47, 2001
Inserted by No. 45, 1990; amended by No. 8, 1997; No. 3, 1998; repealed by Act No. 36, 2000; inserted by No. 28, 2001; amended by Act No. 62, 2001; Act No. 16, 2002; No. 36, 2002; No. 36, 2004; Act No. 19, 2006, s. 29
Inserted by No. 31, 1999; repealed by Act No. 36, 2000
____________________________
__________________
0
0
0