STATUTORY RULES.
1923. No. 142.
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RULES UNDER THE WAR-TIME PROFITS TAX ASSESSMENT ACT
1917-1918.
WHEREAS, by
sub-section (5) of section twenty-seven of the War-Time Profits Tax
Assessment Act 1917-1918, the Board of Referees appointed in pursuance of
the said Act is authorized to make Rules for regulating the practice and
procedure in relation to proceedings before the Board.
Now, therefore, the Board of Referees, in
pursuance and exercise of the authority conferred by the said Act, hereby makes
the following Rules, to come into operation forthwith.
A. F. TWINE. Chairman A. S. CANNING, R. M. LIGHTBAND, | Board of Referees. |
Dated this second day of October, 1923.
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War-Time Profits Tax—Board
of Referees Rules.
Short
title.
1.
These Rules may be cited as the Board of Referees Rules 1923.
Definitions
2.
In these Rules, unless the contrary intention appears—
“Board” means a Board of Referees appointed
in pursuance of section twenty-seven of the Act;
“the Act” means the War-Time Profits Tax Assessment
Act 1917-1918, and, upon any amendment being made in that Act, after the
making of these Rules, means that Act as so amended.
Declaration
of secrecy.
3.
Each member of a Board and every official of a Board shall, before entering
upon his duties or exercising any power under the Act, make the following
declaration of secrecy before a Justice of the Peace or a Commissioner for
taking Affidavits or a Commissioner for Declarations: —
War-Time Profits Tax Assessment Act 1917-1918.
DECLARATION OF SECRECY:
I, of in
the State of in the
Commonwealth of Australia, do solemnly and sincerely declare that I will not
divulge or communicate any matter or thing coming under my notice in the
performance of my duties under the above Act to any person except as may be
authorized by law for the purpose of carrying into effect the provisions of the
War-Time Profits Tax Assessment Act 1917-1918
(Usual signature)
Declared before me at in the State of this day of 192 .
Justice of
the Peace for the State of Commissioner for taking Affidavits. Commissioner for
Declarations.
C.15258.—Price
3d.
Particulars to be supplied by Commissioner
4.
(1) In forwarding to a Board, as required by section twenty-seven of the Act,
matters which are referred to a Board, the Commissioner shall furnish with the
matter referred—
(a) the
name and address of the taxpayer;
(b) a
statement containing full details of the taxpayer’s claim as submitted to the
Commissioner;
(c) a
statement setting out in full the Commissioner’s reasons for disallowing the
taxpayer’s claim.
(2) The
Commissioner shall, at the same time, forward to the taxpayer a copy of the
statement referred to in paragraph (c) of the last preceding paragraph
of this rule.
(3) The
information furnished to the Board under this rule shall be in quadruplicate
and shall be supplied printed or typewritten.
Notice
of hearing.
5.
(1) The Chairman of a Board shall cause notices to be served upon the
Commissioner and the taxpayer of the date of hearing of a reference.
(2) Notice
of the hearing of a reference shall be given not less than fourteen days prior
to the date of hearing.
(3) A
notice under this rule may be served either personally or by post, and if
served by post, service shall be deemed to be effected by properly addressing,
prepaying, and posting the notice as a letter, and, unless the contrary is
proved, to have been effected at the time at which the letter would have been
delivered in the ordinary course of post.
Order
of hearing.
6.
All references to a Board shall be numbered consecutively, and they shall,
unless the Chairman of that Board otherwise directs, be heard in the order in
which they are received in respect of each State.
Representatives
at hearing.
7.
Any party concerned in a reference may nominate a person to represent him at
the hearing of the reference.
Times
and places of hearing.
8.
The sittings of a Board for the hearing of references shall be held in such
place or places and at such time or times as are fixed by the Chairman of the
Board.
Sittings
of Board.
9.
The members of a Beard shall be in attendance at such place as is from time to
time appointed by the Chairman for the performance of their duties on all week
days except public holidays: provided that a Board shall not be required to sit
during a yearly vacation of three weeks (in addition to public holidays)
commencing on the 25th day of December.
Conduct
of references.
10.
The hearing of references by a Board shall be conducted as the Chairman from
time to time directs.
Adjournment.
11.
The Chairman of a Board may adjourn any hearing from time to time as he thinks
fit.
Evidence.
12.
The Chairman of a Board may, by notice in writing, require any person—
(a)to furnish the Board with such information as in the opinion
of the Chairman is necessary for the determination of a reference to the Board;
(b)to attend and give evidence before the Board or before any
officer authorized by the Chairman of the Board in that behalf concerning his
or any other person’s income or assessment, and may require him to produce all
books, documents and other papers whatever in his custody or under his control
relating thereto.
Expenses
of witnesses.
13.
The scale of expenses to be allowed to persons required to attend and give
evidence under the above regulation shall be as follows: —
Persons. | If Resident at Place of Hearing or within Four
Miles. Per diem. | If Resident beyond Four Miles from Place of Hearing.
Per diem. |
£ | s. | d. | £ | s. | d. |
Labourers and
ordinary witnesses..............................................................
| 0 | 7 | 6 | 0 | 10 | 0 |
Mechanics,
clerks, master tradesmen, yeomen and farmers..................
| 0 | 10 | 0 | 0 | 15 | 0 |
Engineers,
surveyors, accountants, auctioneers, bankers, bank managers, merchants and
professional men......................................
| 1 | 0 | 0 | 1 | 10 | 0 |
Police and
constabulary................................................................................
| Amount of pay lost, and, if stationed out of town,
2s. 6d. extra
|
Travelling
expenses, if witnesses reside more than 4 miles from the place of hearing. The sum reasonably and actually paid.
Hearing
incamera
14.
(1) All references shall be heard in camera unless the appellant
otherwise requires.
(2) Where a reference is heard in public the decision
shall be given at a public meeting of the Board.
Administration
of oaths. &c.
15. The Chairman shall have power to
administer oaths or affirmations to witnesses appearing before a Board.
Evidence
to be on oath.
16.
A Board shall take all evidence on oath or affirmation.
Decisions
of Board.
17.
A Board shall give a written decision on each reference heard by it, and shall
forward copies of the decision to the Commissioner, and to the taxpayer, and
the Commissioner shall, within 28 days after receipt of the decision, give
effect to that decision.
Communication
of Board
18.
All communications to a Board shall be addressed to the Chairman of the Board
in the care of the Deputy Federal Commissioner of Taxation in the State in
which the assessment was made.
Failure
to give evidence
19.
Any person who refuses or fails to comply with any requirement made by the
Chairman of a Board under rule 12 of these Rules shall be guilty of an offence.
Penalty:
Not less than Two pounds nor more than One hundred pounds.
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Printed and Published for the Government of the Commonwealth of Australia by Albert J.
Mullett, Government Printer for the State of Victoria.