Taxation Legislation Amendment (Application of Criminal Code) Regulations 2001 (No. 1) (Cth)

Case
No judgment structure available for this case.

Taxation Legislation Amendment (Application of Criminal Code) Regulations 2001 (No. 1)1

Statutory Rules 2001 No. 3212

I, PETER JOHN HOLLINGWORTH, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Fringe Benefits Tax Assessment Act 1986, the Income Tax Assessment Act 1997, the Superannuation Guarantee (Administration) Act 1992, the Taxation Administration Act 1953, the Tobacco Charges Assessment Act 1955 and the Wool Tax (Administration) Act 1964.

Dated 8 October 2001

PETER HOLLINGWORTH

Governor-General

By His Excellency’s Command

C. R. KEMP

Assistant Treasurer

Contents

  • •
  • •
  • •
  • •
  • •
  • •
  • •
1Name of Regulations

 These Regulations are the Taxation Legislation Amendment (Application of Criminal Code) Regulations 2001 (No. 1).

2Commencement

 These Regulations commence on 15 December 2001.

3Amendment of Fringe Benefits Tax Regulations 1992

Schedule 1 amends the Fringe Benefits Tax Regulations 1992.

4Amendment of Income Tax Assessment Regulations 1997

Schedule 2 amends the Income Tax Assessment Regulations 1997.

5Amendment of Superannuation Guarantee (Administration) Regulations 1993

Schedule 3 amends the Superannuation Guarantee (Administration) Regulations 1993.

6Amendment of Taxation Administration Regulations 1976

Schedule 4 amends the Taxation Administration Regulations 1976.

7Amendment of Tobacco Charges Regulations 1958

Schedule 5 amends the Tobacco Charges Regulations 1958.

8Amendment of Wool Tax (Administration) Regulations 1964

Schedule 6 amends the Wool Tax (Administration) Regulations 1964.

 

Schedule 1Amendment of Fringe Benefits Tax Regulations 1992

(regulation 3)

  

[1]After subregulation 19 (5), including the penalty

insert

  • (6)

    An offence against subregulation (5) is an offence of strict liability.

Note    For strict liability, see section 6.1 of the Criminal Code. 

 

Schedule 2Amendments of Income Tax Assessment Regulations 1997

(regulation 4)

  

[1]After subregulation 61-330.01 (3), including the penalty

insert

  • (3A)

    An offence against subregulation (3) is an offence of strict liability.

Note    For strict liability, see section 6.1 of the Criminal Code. 

[2]After subregulation 61-330.01 (6), including the penalty

insert

  • (7)

    An offence against subregulation (6) is an offence of strict liability.

Note    For strict liability, see section 6.1 of the Criminal Code. 

 

Schedule 3Amendments of Superannuation Guarantee (Administration) Regulations 1993

(regulation 5)

  

[1]After subregulation 10B (2), including the penalty

insert

  • (2A)

    An offence against subregulation (2) is an offence of strict liability.

Note    For strict liability, see section 6.1 of the Criminal Code. 

[2]After subregulation 10B (3), including the penalty

insert

  • (3A)

    An offence against subregulation (3) is an offence of strict liability.

Note    For strict liability, see section 6.1 of the Criminal Code. 

[3]After subregulation 10B (4), including the penalty

insert

  • (5)

    An offence against subregulation (4) is an offence of strict liability.

Note    For strict liability, see section 6.1 of the Criminal Code. 

 

Schedule 4Amendments of Taxation Administration Regulations 1976

(regulation 6)

  

[1]Regulation 10

omit

A person who

insert

(1) A person who

[2]Regulation 10

insert

  • (2)

    An offence against subregulation (1) is an offence of strict liability.

Note    For strict liability, see section 6.1 of the Criminal Code. 

 

Schedule 5Amendment of Tobacco Charges Regulations 1958

(regulation 7)

  

[1]Subregulations 19 (8) and (9)

substitute

  • (8)

    A person (the principal) must not authorise or allow another person:

    • (a)

      to sign; or

    • (b)

      to use unsigned;

a document required by these Regulations to be signed in the principal’s own name and by the principal personally, or in the principal’s own name before the signature of another person.

  • Penalty: 5 penalty units. 
  • (9)

    A person (the principal) must not directly or indirectly be party to:

    • (a)

      the signing by another person; or

    • (b)

      the use unsigned;

of a document required by these Regulations to be signed in the principal’s own name and by the principal personally, or in the principal’s own name before the signature of another person.

  • Penalty: 5 penalty units. 
  • (10)

    A person must not:

    • (a)

      sign or purport to sign in the person’s own name or in any other name; or

    • (b)

      use unsigned;

a document required by these Regulations to be signed personally by, or in the name of, another person.

Penalty:   5 penalty units.

  • (11)

    An offence against subregulation (8), (9) or (10) is an offence of strict liability. 

Note    For strict liability, see section 6.1 of the Criminal Code. 

  • (12)

    It is a defence to a prosecution for an offence against subregulation (8), (9) or (10) if the person proves that he or she acted in accordance with these Regulations.

Note A defendant bears a legal burden in relation to the matter mentioned in subregulation (12) (see section 13.4 of the Criminal Code).

 

Schedule 6Amendments of Wool Tax (Administration) Regulations 1964

(regulation 8)

  

[1]Subregulation 7A (2)

substitute

  • (2)

    An intermediary is guilty of an offence if:

    • (a)

      the intermediary gives false particulars to the Commissioner; and

    • (b)

      the intermediary is reckless as to whether the particulars are false.

Penalty:   5 penalty units.

[2]Regulation 24

omit

[3]After subregulation 39 (1), including the penalty

insert

  • (1A)

    An offence against subregulation (1) is an offence of strict liability.

Note    For strict liability, see section 6.1 of the Criminal Code. 

Notes

1. These Regulations amend (in Schedule 1) Statutory Rules 1992 No. 130, as amended by 1993 Nos. 105 and 148; 1994 No. 196; 2000 Nos. 40, 127, 228 and 251; 2001 Nos. 36, 188 and 289.

 These Regulations also amend (in Schedule 2) Statutory Rules 1997 No. 198, as amended by 1998 No. 85; 1999 Nos. 12, 78 and 147; 2000 Nos. 1 and 128; 2001 Nos. 18, 26 and 288.

 These Regulations also amend (in Schedule 3) Statutory Rules 1993 No. 52, as amended by 1996 No. 148; Act No. 96, 1999; Statutory Rules 1999 No. 316; 2001 Nos. 87, 210, 214 and 289.

 These Regulations also amend (in Schedule 4) Statutory Rules 1976 No. 129, as amended by 1984 Nos. 407 and 415; 1989 No. 73; 1992 No. 317; 1993 No. 194; 1994 Nos. 55, 198 and 340; 1996 No. 347; 2000 Nos. 73, 109, 152 and 184; 2001 Nos. 164 and 289.

 These Regulations also amend (in Schedule 5) Statutory Rules 1958 No. 26, as amended by 1984 Nos. 413 and 421; 1994 No. 192; 1997 No. 223; 2000 No. 231.

 These Regulations also amend (in Schedule 6) Statutory Rules 1964 No. 71, as amended by 1984 Nos. 414 and 422; 1994 Nos. 45, 90 and 191; 1997 No. 222; 2000 No. 232.

2. Notified in the Commonwealth of Australia Gazette on 15 October 2001.

 
Actions
Download as PDF Download as Word Document
Cases Citing This Decision

0

Cases Cited

0

Statutory Material Cited

0