Statutory
Rules 1997No. 274 1
__________________
Termination Payments Tax (Assessment and
Collection) Regulations
I, The Governor-General of the Commonwealth of Australia,
acting with the advice of the Federal Executive Council, make the following
Regulations under the Termination Payments Tax (Assessment and Collection)
Act 1997.
Dated
17 September 1997.
WILLIAM
DEANE
Governor-General
By His Excellency’s Command,
C. R. KEMP
Assistant Treasurer
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Citation
1. These Regulations may be cited as the Termination
Payments Tax (Assessment and Collection) Regulations.
[NOTE: These Regulations commence on gazettal: see
Acts Interpretation
Act 1901, s 48.]
Definitions
2. In these Regulations, unless the contrary
intention appears:
“document” includes any electronic communication
that represents or reproduces words, figures or symbols in visible form;
“information” includes information in written or
electronic form;
“the Act” means the Termination Payments Tax
(Assessment and Collection) Act 1997.
[NOTE: A number of
expressions used in these Regulations are defined by section 31 of the Termination
Payments Tax (Assessment and Collection)
Act 1997, including: |
| • assessment •Commissioner •interest | • late payment
penalty •surcharge] |
How an address for service will be determined
3.(1)The
address for service last given to the Commissioner by any person is for all
purposes under the Act and these Regulations that person’s address for service.
(2) However, if:
the address of the person as set out in any record in the custody
of the Commissioner is the person’s address for service.
Last known place of business or residence
4.The address for service of a person as
determined under regulation 3 is to be, for all purposes under the Act and
these Regulations, the person’s last known place of business or residence in
Australia.
Commissioner may cause information to be marked or annotated
5.(1)The
Commissioner may cause or permit an officer of the Commissioner to make any
marks, figures or annotations that the Commissioner thinks fit in or on any
information given to the Commissioner for the Act or these Regulations.
(2)The marks, figures and annotations must
be made in a way that makes them distinguishable from the information given to
the Commissioner.
Commissioner may request information
6. The Commissioner may at any time request any
person or class of persons to give information in connection with the operation
or possible future operation of the Act or these Regulations.
Services of notices etc.
7.(1)Any
notice or other document given by or on behalf of the Commissioner under the
Act or these Regulations may be served on any person by:
- (a)
delivering it personally to the person; or
- (b)
leaving it at the person’s address for
service; or
- (c)
sending it by electronic transmission:
- (i)
to a facility maintained by the person for
the receipt of electronically transmitted documents; or
- (ii)
in such a manner that the document should, in
the ordinary course of events, be received by the person; or
- (d)
by posting it by prepaid letter post,
addressed to the person at his or her address for service.
(2) In the absence of proof to the contrary, a
notice or other document served on a person in accordance with subregulation
(1) is taken to have been served:
- (a)
in the case of service in accordance with
paragraph (1) (a), (b), or (c)—when the notice or document is
delivered, left or transmitted, as the case requires; and
- (b)
in the case of service in accordance with
paragraph (1) (d)—when the notice or document would, in the ordinary
course of post, have arrived at the place to which it was addressed.
Presumption as to signatures
8.(1)Judicial
notice must be taken of the names and signatures of the persons who are, or
were at any time, the Commissioner, a Second Commissioner, a Deputy
Commissioner or a delegate of the Commissioner.
(2)A notice or other document that bears 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, a
Deputy Commissioner or a delegate of the Commissioner in place of that person’s
signature, is to be taken as signed by that person unless it is proved that the
document was issued without authority.
Amounts remitted or refunded to be rounded up
9. If an amount of surcharge, interest or late
payment penalty to be refunded or remitted under the Act is not a multiple of 5
cents, the amount is to be increased to the nearest multiple of 5 cents.
Expenses for persons attending before the Commissioner (Act,
subsection 27 (4))
10.The scale of expenses set out in the
Schedule is prescribed for expenses to be allowed to persons (other than
persons giving information or answering questions in respect of their own
income or assessment or the income or assessment of persons whose representatives
they are) required to attend before the Commissioner under section 27 of the
Act.
SCHEDULE Regulation 10
SCALE OF EXPENSES
1. Person attending to answer questions because
of his or her professional, scientific or other special skill or knowledge—for
each day on which the person attends, the amount provided for in the High Court
Rules as in force from time to time for the expenses of witnesses having that
skill or knowledge.
2.Person attending to answer questions,
other than a person referred to in Item 1:
- (a)
if the person is remunerated by wages, salary
or fees—the amount provided for in the High Court Rules as in force from time
to time for the expenses of witnesses so remunerated; or
- (b)
in any other case—the amount provided for in
the High Court Rules as in force from time to time for the expenses of
witnesses generally.
3.Person attending to answer questions as
an expert—in addition to any other amount payable to that person under Item 1
or 2, a reasonable amount for qualifying to answer questions as an expert.
4.Any person attending to answer
questions—a reasonable amount:
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NOTE
1. Notified in the Commonwealth
of Australia Gazette