Tobacco Charges Regulations 1958 (Cth)

Tobacco Charges Regulations 1958

Statutory Rules 1958 No. 26 as amended

made under the

Tobacco Charges Assessment Act 1955

This compilation was prepared on 15 December 2001

taking into account amendments up to SR 2001 No. 321

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Contents

Page

Part IPreliminary

• •
• •

Part IIReturns and information

• •
• •
• •
• •

Part IIICertificates and evidence

Part VMiscellaneous

• •
• •
• •
• •
• •
• •
• •
• •

  

Part IPreliminary

  

1Name of Regulations [see Note 1]

 These Regulations are the Tobacco Charges Regulations 1958.

3Interpretation

• (1)

  In these Regulations, unless the contrary intention appears:

  Deputy Commissioner includes a person for the time being performing the duties of the office of Deputy Commissioner of Taxation.

  the Act means the Tobacco Charges Assessment Act 1955.

• (2)

  A reference in these Regulations to the office of the Deputy Commissioner for a State shall be read as a reference to the office of a Deputy Commissioner exercising powers or performing functions in relation to that State or a part of that State.

Part IIReturns and information

  

4Place for furnishing returns

• (1)

  Subject to the next succeeding subregulation, the returns required to be furnished to the Commissioner in pursuance of section 13 or section 14 of the Act shall be furnished to the Commissioner at the office of the Deputy Commissioner for the State in which the broker or the person liable to pay charge carries on business.

• (2)

  Where a broker or person liable to pay charge carries on business in more than one State, a return by that broker or person in accordance with section 13 or section 14 of the Act may be furnished by furnishing:

  • (a)

    one return to the Commissioner at the office of the Deputy Commissioner for any of those States; or

  • (b)

    separate returns to the Commissioner showing particulars of sales, purchases or appropriations in each of the respective States, each return being furnished to the Deputy Commissioner for the State in which the sales, purchases or appropriations shown in the return occurred.

5When return deemed to be furnished

 A return shall be deemed not to have been duly furnished to the Commissioner unless the return:

• (a)

  is duly signed; and

• (b)

  has, at the place where, under these Regulations, the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.

6Annotations on returns

• (1)

  The Commissioner may cause or permit an officer to make marks, figures and annotations on returns.

• (2)

  The marks, figures and annotations shall be made in ink which is different in colour from the ink used in the return and, except in the case of a date stamp, shall be initialled by the officer making them.

7Scale of expenses in respect of persons required to attend before Commissioner etc under section 15 of the Act

• (1)

  For the purposes of subsection (4) of section 15 of the Act, the scale set out in the Schedule is prescribed in respect of expenses to be allowed to persons (other than persons giving evidence in respect of their own liability, or the liability of persons whose representatives they are, under the Act) required under that section to attend and give evidence before the Commissioner or an officer.

• (2)

  In the scale in the Schedule:

  • (a)

    a reference to the Commissioner includes a reference to an officer appointed by the Commissioner for the purposes of subsection 15 (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.

Part IIICertificates and evidence

  

Part VMiscellaneous

  

19Signatures by or for persons liable to pay charge

• (1)

  A return, notice or other document that a person is required by the Act or these Regulations to make, give or furnish to the Commissioner shall be signed:

  • (a)

    in the case of an individual so required — in the name of that individual;

  • (b)

    in the case of a partnership so required — in the name of one or more of the partners resident in Australia;

  • (c)

    in the case of trustees so required — in the name of one or more of the trustees resident in Australia, or, where there is no trustee resident in Australia, of the agent in Australia for the trustees; and

  • (d)

    in the case of a company so required — in the name of the public officer of the company.

• (2)

  Subject to the next succeeding subregulation, the documents specified in the last preceding subregulation shall be signed personally by the person in whose name they are required to be signed.

• (3)

  Where it is not possible or practicable for the person specified in the last preceding subregulation personally to sign documents required to be signed in his name, or where, on account of special circumstances, the Commissioner so permits, the person who is required to make, forward or furnish the documents, or the directors of a company which is so required, may authorize, in writing, another person to sign the documents in the name of the person so specified, before his own signature as a person so authorized.

• (4)

  An authority under the last preceding subregulation is not effective in relation to a return, notice or other document required to be made, given or furnished at the office of the Deputy Commissioner for a State unless and until notice of the authority, accompanied by a specimen signature of the authorized person and a statement of the capacity in which the authorized person acts in the business of the person giving the authority, has been given to the Commissioner at that office by the person giving the authority.

• (5)

  The Commissioner may, at any time, if he thinks fit, disapprove of the authorization of a person to sign documents in pursuance of subregulation (3) of this regulation, and direct that documents signed by that person under the authorization shall not be accepted.

• (6)

  A document signed in accordance with these Regulations in the name of the person in whose name it is required by this regulation to be signed shall, unless the contrary is proved, be deemed to have been signed by him or with his authority.

• (7)

  Notice of the cancellation of the authorization of a person under this regulation shall be given to the Deputy Commissioner to whom notice of the authorization was forwarded.

(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).

20Presumptions as to signatures

• (1)

  Judicial notice shall be taken of the name and signature of the person who is or was at any time, the Commissioner, the Second Commissioner or the Deputy Commissioner.

• (2)

  A certificate, notice or other document bearing the printed or stamped name (including a facsimile of the signature) of the Commissioner, the Second Commissioner or a Deputy Commissioner in lieu of his signature shall, unless it is proved that the document was issued without his authority, be deemed to have been duly signed by him.

21Appointment of public officer

The notice of appointment of a public officer of a company referred to in subsection (3) of section 40 of the Act shall be given to the Commissioner at the office of the Deputy Commissioner for the State in which the head office of the company in Australia is located, and shall be accompanied by a specimen signature of the public officer.

22Address for service

• (1)

  A person who furnishes a return at the office of the Deputy Commissioner for a State shall, in the return, give an address in Australia for service, and, subject to these Regulations, the address so given shall be deemed to be the address for service of that person in relation to matters arising in that State.

• (2)

  A person who has given an address for service in a return may, by notice given to the Commissioner at the office at which the return was furnished, substitute for that address another address in Australia for service.

• (3)

  Where a person has not given to the Commissioner, at the office of the Deputy Commissioner for a State, an address for service, the address of that person in Australia as described in any record in the custody of the Commissioner or a Deputy Commissioner at that office shall be deemed to be the address for service of that person in relation to matters arising in that State.

23Service of notice etc

A notice or other communication by or on behalf of the Commissioner or an order made under subsection (3) of section 30 of the Act may be served upon a person:

• (a)

  by causing it to be personally served on him;

• (b)

  by leaving it at his address for service; or

• (c)

  by post, addressed to him at his address for service.

24Certificate of official copies

 A writing certified by the Commissioner, the Second Commissioner or a Deputy Commissioner to be a true copy of or a true extract from a return, list, declaration, statement, book, document or writing in the custody of the Commissioner or an officer of the Commissioner is evidence of the original document or the part extracted from the original document, as the case may be, of which it purports to be a copy or extract and is receivable in evidence to the same extent as the original.

25Refunds to certain manufacturers

 Where a manufacturer, having become liable to pay charge on tobacco leaf under the Tobacco Charge Act (No. 3) 1955, sells that tobacco leaf to another manufacturer, the Commissioner may make a refund of so much of that charge as is necessary to be refunded for the purpose of relieving that first mentioned manufacturer from payment of charge at a higher rate than that applicable under the Tobacco Charge Act (No. 1) 1955.

26Territories

 For the purposes of these Regulations:

• (a)

  the Australian Capital Territory shall be deemed to be in the State of New South Wales; and

• (b)

  the Northern Territory shall be deemed to be a separate State.

ScheduleScale of expenses to be allowed to persons attending before Commissioner under section 15 of the Act

(regulation 7)

  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 to the Tobacco Charges Regulations 1958

Note 1

The Tobacco Charges Regulations 1958 (in force under the Tobacco Charges Assessment Act 1955) as shown in this compilation comprise Statutory Rules 1958 No. 26 amended as indicated in the Tables below.

Table of Statutory Rules

Year and number	Date of notification in Gazette	Date of commencement	Application, saving or transitional provisions
1958 No. 26	17 Apr 1958	17 Apr 1958
1984 No. 413	13 Dec 1984	13 Dec 1984	R. 4
1984 No. 421	13 Dec 1984	13 Dec 1984	—
1994 No. 192	16 June 1994	R. 4: 1 July 1992 Remainder: 16 June 1994	—
1997 No. 223	27 Aug 1997	27 Aug 1997	—
2000 No. 231	17 Aug 2000	17 Aug 2000	—
2001 No. 321	15 Oct 2001	15 Dec 2001	—

Table of Amendments

ad. = added or inserted  am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 1..........................................	rs. 2000 No. 231
R. 2..........................................	rep. 1994 No. 192
R. 3..........................................	am. 1984 No. 421
R. 7..........................................	rs. 1984 No. 421
R. 8..........................................	am. 1997 No. 223
Part III .................................... (rr. 8–14)	rep. 1994 No. 192
Part III .................................... (rr. 8, 9)	ad. 1994 No. 192
Rr. 8, 9....................................	rs. 1994 No. 192
rep. 2000 No. 231
Rr. 10–14................................	rep. 1994 No. 192
Rr. 15, 16................................	rep. 1984 No. 413
Part IV ................................... (rr. 17, 18)	rep. 1994 No. 192
Rr. 17, 18................................	rep. 1994 No. 192
R. 19........................................	am. 1984 No. 413; 2001 No. 321
The Schedule.........................	rep. 1984 No. 421
Schedule.................................	ad. 1984 No. 421