Wool Sales Deduction (Administration) Regulations (Cth)

STATUTORY RULES.

1950.

No. 102.

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REGULATIONS UNDER THE WOOL SALES DEDUCTION (ADMINISTRATION) ACT 1950.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Wool Sales Deduction (Administration) Act 1950.

Dated this nineteenth day of December, 1950.

W. J. McKELL

Governor-General.

By His Excellency’s Command,

A. W. FADDEN

Treasurer.

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WOOL SALES DEDUCTION (ADMINISTRATION) REGULATIONS.

Part I.—Preliminary.

Short title.

1. These Regulations may be cited as the Wool Sales Deduction (Administration) Regulations.

Parts.

2. These Regulations are divided into Parts as follows:—

Part I.—Preliminary.

Part II.—Registration.

Part III.—Returns and Information.

Part IV.—Wool Deduction Certificates.

Part V.—Collections.

Part VI.—Appeals.

Part VII.—Miscellaneous.

Interpretation.

3.—(1.)In these Regulations, unless the contrary intention appears—

“ Deputy Commissioner ” means Deputy Commissioner of Taxation ;

“ the Act ” means the Wool Sales Deduction (Administration) Act 1950.

(2.) For the purposes of these Regulations, the Australian Capital Territory shall be deemed to be part of the State of New South Wales.

 

* Notified in the Commonwealth Gazette on 21st December, 1950.

6375.—PRICE 5D.

Part II.—Registration.

Where applications to be lodged.

4. Unless the Commissioner otherwise directs, an application for registration under section 5 of the Act by a person who carries on the business of selling wool on behalf of producers or purchasing wool from producers, shall be made to the Commissioner at the office of the Deputy Commissioner for each State in which the applicant carries on that business.

Part III.—Returns and Information.

When return deemed to be furnished.

5. A return shall not be deemed to have been duly furnished or made to the Commissioner unless and until the authorized form, duly signed in accordance with these Regulations, containing a full, true and complete statement of all matters and things required by the Act and these Regulations, the Commissioner and the form itself to be stated therein 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.

Place of furnishing returns.

6. A return or document, relating to any wool, required by the Act or these Regulations to be furnished or forwarded to the Commissioner shall be furnished or forwarded to him—

(a) in the case of a registered person (not being the producer of the wool)—at the office of the Deputy Commissioner for the State or Territory in which the wool is sold, disposed of or purchased, as the case may be ; or

(b)in the case of the producer of the wool—at the office of the Deputy Commissioner for the State or Territory at which, under the Income Tax Regulations, he is required to furnish his returns of income.

Persons to take necessary steps for due lodging of return.

7. Where a person is required by the Act, these Regulations or the Commissioner to furnish a return to the Commissioner, it shall be the duty of that person to make the return and to take all steps necessary to ensure that the return is received by the Commissioner at the place where, under these Regulations, the return is to be furnished.

Persons to take necessary steps to furnish information.

8. Where, in pursuance of the Act, a person is required by the Commissioner to furnish any information to the Commissioner, that person—

(a) shall take all steps necessary to ensure that the information so required to be furnished is received by the Commissioner at the place at which the information is required to be furnished ; and

(b)shall be deemed not to have furnished that information to the Commissioner unless and until the information has been received by the Commissioner at the place at which the information is required to be furnished.

Annotations on returns.

9.—(1.) The Commissioner may cause or permit an officer to make marks, figures and annotations on a return.

(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.

Part IV.—Wool Deduction Certificates.

Delivery of wool deduction certificates.

10.—(1.) A registered person who is required, under section 8 of the Act, to deliver a wool deduction certificate to a producer shall sign the certificate and deliver it—

(a) by posting it by prepaid letter post addressed to that producer at his last-known postal address ; or

(b) by causing it to be delivered to that producer personally.

(2.) Where a wool deduction certificate has been posted in accordance with this regulation and is returned to the registered person undelivered, he shall forward that certificate to the Commissioner not later than seven days after the date on which the certificate is returned to him.

Part V.—Collections.

Payment of amounts to the Commissioner.

11. An amount payable to the Commissioner under the Act may be paid—

(a) by delivery of cash, bank notes or cheques at the office of the Commissioner or a Deputy Commissioner ; or

(b)by remitting the amount to the Commissioner or a Deputy Commissioner by bank draft or cheque or money order or postal note payable in the city to which the remittance is sent.

Post Office to be the agent of remitter.

12. Where a remittance is posted by or on behalf of a person who is liable to pay an amount and is addressed to the Commissioner or a Deputy Commissioner, the Post Office shall be deemed to be the agent of the remitter, and payment shall not be deemed to have been made until the remittance has been received by the addressee.

Payment by cheque.

13. Where a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of an amount payable to the Commissioner, the amount shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.

Receipts to be issued.

14. Receipts for amounts paid to the Commissioner shall be issued by such persons as the Commissioner or a Deputy Commissioner authorizes.

Part VI.—Appeals.

Manner in which appeal to be made.

15.—(1.) A producer may institute an appeal under section 13 of the Act to a Valuation Board by furnishing to the Chairman of the Board a statement in quadruplicate containing—

(a) his name and address; and

(b) full details of the application made by him to the Commissioner.

(2.) The producer shall, at the time of instituting his appeal with the Chairman of the Board, notify the Commissioner that he has instituted the appeal.

(3.) Where the appeal is an appeal against a decision of the Commissioner, the Commissioner shall, upon receipt of the notification referred to in the last preceding sub-regulation, furnish to the Chairman of the Board and to the producer a statement of his reasons for his decision.

Notice of hearing of appeal.

16. The Chairman of the Board shall cause notice to be given to the producer and to the Commissioner of the time and place at which the appeal is to be considered.

Procedure.

17. The provisions of section 44C of the Land Tax Assessment Act 1910-1950 and of sub-regulation (1.) of regulation 32 of the Land Tax Regulations shall apply in relation to proceedings before a Valuation Board on an appeal under section 13 of the Act in like manner as they apply in relation to proceedings on a review under that first-mentioned Act.

Decisions of the Board.

18. A Board shall give a written decision on each appeal and shall forward a copy of the decision to the Commissioner and to the producer, and the Commissioner shall give effect to the decision within fourteen days after the receipt of a copy of the decision.

Part VII.—Miscellaneous.

Signatures on documents.

19.—(1.) Documents required by the Act or these Regulations to be furnished, forwarded or delivered shall, subject to this regulation, be signed—

(a) in the case of an individual—by that individual ;

(b) in the case of a partnership—by a partner resident in Australia ;

(c) in the case of trustees—by a trustee resident in Australia ;

(d) in the case of a company—by the public officer of the company.

(2.) Where, in the case of a registered person, it is not practicable for a person specified in the last preceding sub-regulation to sign the documents personally, a person so specified may authorize, in writing, another person to sign the documents.

(3.) A registered person shall furnish to the Commissioner—

(a) a written notification of every authorization given in relation to that registered person under the last preceding sub-regulation specifying the name of the person authorized and the capacity in which that person acts on behalf of the registered person ; and

(b) a specimen signature of every person so authorized.

(4.) A person so authorized shall not sign documents on behalf of a registered person until his specimen signature has been furnished in accordance with the last preceding sub-regulation.

(5.) The Commissioner or a Deputy Commissioner may, if he thinks fit, by notice in writing to the registered person and the authorized person, disapprove of the authorization of any person under sub-regulation (2.) of this regulation, and thereafter documents signed by that authorized person shall not be deemed to be signed for the purposes of the Act or these Regulations.

(6.) A registered person may revoke an authority given under this regulation and the registered person shall, forthwith after an authorized person ceases (otherwise than under sub-regulation (5.) of this regulation) to be an authorized person, notify the Commissioner in writing that the person has ceased to be an authorized person.

 

Exports.

20.—(1.) A ship’s agent shall not accept delivery of wool for shipment overseas by a producer unless he has received from the Commissioner a certificate specifying—

(a) that the amount payable to the Commissioner under the Act in respect of that wool has been paid to the Commissioner ; or

(b) that arrangements have been made to the satisfaction of the Commissioner for payment of that amount.

(2.) The ship’s agent shall retain possession of the certificate and shall produce it for inspection when so required by a person authorized by the Commissioner or a Deputy Commissioner to require production of such certificates.

Penalty: One hundred pounds.

Signature deemed to be duly signed.

21.—(1.) A certificate, notice or other document bearing the written, stamped or printed signature of the Commissioner or a Deputy Commissioner shall, until the contrary is proved, be deemed to have been duly signed by the person by whom it purports to have been signed.

(2.) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held the office of Commissioner or Deputy Commissioner, as the case may be.

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By Authority: L. F. JOHNSTON, Commonwealth Government Printer, Canberra.

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