Wool Tax (Administration) Regulations 1964 (Cth)

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Wool Tax (Administration) Regulations 1964

Statutory Rules 1964 No. 71 as amended

made under the

Wool Tax (Administration) Act 1964

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

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Part IIApplications

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Part IIIReturns and information

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Part VObjections and reviews

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Part VILegal proceedings and prosecutions

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Part VIIMiscellaneous

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Part IPreliminary

1Name of Regulations [see Note 1]

These Regulations are the Wool Tax (Administration) Regulations 1964.

3Interpretation

(1)
In these Regulations, unless the contrary intention appears:
intermediary, in relation to a wool-tax payer, means:
(a)
a wool-broker who furnishes a return under subsection 28 (1) of the Act; or
(b)
a wool-dealer who furnishes a return under subsection 29 (1) of the Act; or
(c)
a manufacturer who furnishes a return under subsection 30 (1) of the Act; or
(d)
a person who furnishes a return under subsection 31 (1) or 32 (1) of the Act;
as the case requires, in relation to the wool-tax payer.
return, in relation to particulars given by an intermediary, means a return under subsection 28 (1), 29 (1), 30 (1), 31 (1) or 32 (1) of the Act, to which the particulars relate.
tax includes additional tax payable in pursuance of the Act.
the Act means the Wool Tax (Administration) Act 1964.
wool-tax payer means a person who has paid wool tax imposed, on or after 1 July 1993, by the Wool Tax Acts on shorn wool.
(2)
A reference in regulations 11, 12, 13, 14, 17 or 18 of these Regulations to the Commissioner, a Second Commissioner or a Deputy Commissioner shall be deemed to include a reference to the Sub-Collector of Customs or Postmaster at a port at which there is not an office of a Deputy Commissioner.
(3)
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 part of that State.
(4)
A reference in these Regulations to selling wool includes a reference to incurring liability to pay tax otherwise than by selling wool.

Part IIApplications

4Manner of making application for registration etc

(1)
An application for, or for the cancellation of, the registration of a person as a wool-broker, a manufacturer or an exporter in respect of a State shall be made by being lodged with, or sent by post to, the Commissioner at the office of the Deputy Commissioner for that State.
(2)
An application for the registration of a person as a wool-dealer shall be made by being lodged with, or sent by post to, the Commissioner at the office of the Deputy Commissioner for each State in which the applicant proposed to purchase shorn wool from persons other than wool-brokers.
(3)
A notice of the purchase by a person of shorn wool to be given for the purpose of subsection (4) of section 14 of the Act shall be given by being lodged with, or sent by post to, the Commissioner at the office of the Deputy Commissioner for the State in which the wool was purchased.
(4)
An application for the cancellation of the registration of a person as a wool-dealer shall be made by being lodged with, or sent by post to, the Commissioner at each office of a Deputy Commissioner to which the application for registration of the person as a wool-dealer, or a notice of purchase by the person of shorn wool, was lodged or sent.

5Manner of making application for scouring-carbonizing note etc

An application for a scouring-carbonizing note in respect of shorn wool or for a certificate by the Commissioner under subsection (1) of section 20 of the Act in respect of shorn wool specified in such a note shall be made, and a completed scouring-carbonizing note shall be furnished, to the Commissioner by being lodged with, or sent by post to, the Commissioner at the office of the Deputy Commissioner for the State in which the wool has been, or is to be, scoured or carbonized.

Part IIIReturns and information

6Manner of furnishing returns

A return relating to any wool shall be furnished to the Commissioner:
(a)
in the case of a return by a wool-broker — at the office of the Deputy Commissioner for the State in which the wool was sold by the wool-broker;
(b)
in the case of a return by a registered wool-dealer — at the office of the Deputy Commissioner for the State in which the wool was purchased by the wool-dealer;
(c)
in the case of a return by a manufacturer — at the office of the Deputy Commissioner for the State in which the wool was or is to be subjected to a process of manufacture by the manufacturer; and
(d)
in the case of a return by an exporter — at the office of the Deputy Commissioner for the State from a place in which the wool has been, or is intended to be, exported.

7When return or application deemed to be furnished

A return shall be deemed not to have been duly furnished, or an application made, to the Commissioner until the proper form containing a true and complete statement of all matters and things required by the Act, these Regulations, the Commissioner and the form itself to be stated in the form has, at the place where, under these Regulations, the return is to be furnished or the application made, been received by an officer authorized by the Commissioner to receive returns or applications, as the case requires.

7AParticulars to be given to the Commissioner

(1)
For the purposes of subsections 28 (2), 29 (2), 30 (2), 31 (2) and 32 (2) of the Act, an intermediary must give the Commissioner the following particulars (as far as the intermediary is able to ascertain them):
(a)
the full name and postal address of the wool-tax payer (including any applicable Australian Company Numbers and details of any associated trading names) relevant to the transactions to which the return relates;
(b)
the full name and postal address of the intermediary (including any applicable Australian Company Numbers and details of any associated trading names) relevant to the transactions to which the return relates;
(c)
the gross value of taxable wool sold by the wool-tax payer to which the return relates;
(d)
the gross value of any taxable carpet wool sold by the wool-tax payer to which the return relates;
(e)
the total tax paid by the intermediary in relation to the wool referred to in paragraphs (c) and (d);
(f)
the month and year in which each sale is concluded.
Penalty: 5 penalty units.
(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.
(3)
The particulars referred to in subregulation (1) must be given to the Commissioner:
(a)
in writing; or
(b)
in an electronic form acceptable to the Commissioner.

8When information deemed to be furnished

Where, in pursuance of section 34 of the Act, a person is required by the Commissioner to furnish the Commissioner with any information, that person shall be deemed not to have furnished the Commissioner with that information until the information has been received by the Commissioner at the place where the information is required to be furnished.

9Allowance to person required to attend and give evidence

(1)
An allowance to the payment of which a person is entitled under subsection 34 (4) of the Act shall be determined in accordance with the scale of expenses in the First Schedule.
(2)
In the scale in the First Schedule:
(a)
a reference to the Commissioner includes a reference to an officer authorized by the Commissioner for the purposes of subsection 34 (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.

10Annotations on returns

(1)
The Commissioner may cause or permit an officer to make on a return such marks, figures and annotations as he thinks fit.
(2)
The marks, figures and annotations shall be made in ink that 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 VObjections and reviews

19Form of objection

(1)
An objection under section 51 or section 56 of the Act shall be made in accordance with Form 1 in the Second Schedule to these Regulations.
(2)
The objection shall be posted to, or lodged with, the Commissioner at the address from which notice of the assessment objected to was given.

20Particulars to be supplied by Commissioner

(1)
The Commissioner, in referring a decision to a Board of Review in accordance with subsection (1) of section 57 of the Act, shall furnish the Board with a printed or typewritten statement, in quadruplicate, containing:
(a)
the name and address of the person who requested the review;
(b)
full details of the person’s objection as made to the Commissioner; and
(c)
the Commissioner’s reasons for disallowing the person’s objection.
(2)
The Commissioner shall at the same time furnish the person with a copy of the statement.

21Notice of review

(1)
The Chairman of a Board of Review shall cause notices to be served on the Commissioner and the person who requested the review of the date on which the review is to take place.
(2)
Notice of a review shall be given not less than fourteen days before the day on which the review is to take place.

22Order, place and time of review

(1)
All references for the purpose of review by a Board of Review shall be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State.
(2)
The sittings of a Board of Review for the purpose of reviews shall be held at such place or places and at such time or times as are fixed by the Chairman of the Board.
(3)
A Board of Review shall not be required to sit on public holidays or during the period commencing on the twenty-fifth day of December in each year and ending on the twenty-first day of January in the following year.

23Conduct of review

(1)
Subject to this Part, reviews by a Board of Review shall be conducted as the Chairman from time to time directs.
(2)
A review shall not take place in public unless the person who requested the review so requires.
(3)
Where a review takes place in public, the decision shall be given at a public meeting of the Board.
(4)
Either party to a review may nominate a person to represent him at the review.
(5)
The Chairman of a Board of Review may adjourn a review from time to time as he thinks fit.

25Decisions of Board

(1)
A Board of Review shall forward copies of its decision on each review to the Commissioner and to the person who requested the review, and the Commissioner shall, unless the decision has been appealed from, give effect to the decision within sixty days after he receives a copy of the decision.
(2)
The Board may, from time to time, compile and publish summaries of its decisions.

26Attendance of members

Subject to subregulation (3) of regulation 22 of these Regulations, the members of a Board of Review shall be in attendance on all week days at such place as is from time to time appointed by the Chairman for the performance of their duties.

27Communications to Board

Communications to a Board of Review may be addressed to the Chairman of the Board in the care of the Deputy Commissioner of Taxation for the State in which the person sending the communication resides.

Part VILegal proceedings and prosecutions

28Certificate of non-registration

In any proceeding, a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner stating that a person specified in the certificate is not registered as a wool-broker, a manufacturer or an exporter in respect of a State, or as a wool-dealer, is evidence that the person is not so registered.

Part VIIMiscellaneous

36Giving of notices

(1)
A notice that is required to be given or served by the Commissioner under the Act or these Regulations may be given or served by an officer of the Commissioner duly authorized to give or serve the notice, and a notice purporting to be signed by the authority of the Commissioner is as valid and effectual for all purposes as if signed by the Commissioner in person.
(2)
A notice that is required to be given to or served on a person by the Chairman of a Board of Review under these Regulations may be given or served personally or by post addressed to the person at his last known place of residence or business.

37Signature deemed to be duly signed

(1)
A certificate, notice or other document bearing the written, stamped or printed signature of the Commissioner, a Second 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, Second Commissioner or Deputy Commissioner, as the case may be.

38Notice of appointment of public officer

The notice of appointment of a public officer of a company referred to in subsection (5) of section 86 of the Act shall be given to the Commissioner at the office of the Deputy Commissioner for the State in which the head office in Australia of the company is situated and shall be accompanied by a specimen of the signature of the public officer.

39Address for service

(1)
A person who furnishes a return shall, in the return, give an address in Australia for service.
Penalty: $500.
(1A)
An offence against subregulation (1) is an offence of strict liability.
Note For strict liability, see section 6.1 of the Criminal Code.
(2)
A person who has given an address in Australia for service and who desires to give a new address in Australia for service may give that new address by giving notice in writing of the address to the Commissioner at the place where he last gave an address in Australia for service.
(3)
The address in Australia for service last given by a person to, and received by, the Commissioner shall, for the purposes of the Act and these Regulations, be deemed to be the last known place of business or residence of that person in Australia, but where an address in Australia for service has not been given to, and received by, the Commissioner, the address of the person in Australia as described in any record in the custody of the Commissioner or a Deputy Commissioner shall be deemed to be the last known place of business or residence of that person in Australia.

40Failure to notify change of address

A person who ceases to receive communications addressed to him at the address in Australia for service last given by him and fails to give to the Commissioner notice of a new address in Australia for service at which communications sent to him will be received by him shall not be permitted to plead the fact that he has ceased to receive communications sent to him at the first-mentioned address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or these Regulations.

41Oaths and declarations by officers

An oath or declaration for the purposes of subsection (6) of section 8 of the Act shall be made before a Justice of the Peace or a Commissioner for Declarations and shall:
(a)
in the case of an oath — be in accordance with Form 3 in the Second Schedule to these Regulations; and
(b)
in the case of a declaration — be in accordance with Form 4 in that Schedule.

42Order where no administration of estate

An order that may be given under subsection (5) of section 51 of the Act shall be in accordance with Form 5 in the Second Schedule to these Regulations.

The Schedules

First ScheduleScale of expenses

(regulation 9)

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.

Second ScheduleForms

Form 1Notice of objection against assessment

(regulation 19)

Commonwealth of Australia

Wool Tax (Administration) Act 1964

NOTICE OF OBJECTION AGAINST ASSESSMENT

I hereby object against the assessment of wool tax, notice of which dated the

day of , 19 , has been served on me, in respect of the following wool:

I claim that the assessment should be reduced as follows:

The grounds on which I rely are as follows:

(Signature)

(Address)

(Date)

Form 3Officer’s oath of secrecy

(regulation 41)

Commonwealth of Australia

Wool Tax (Administration) Act 1964

OFFICER’S OATH OF SECRECY

I,

, of

, being an officer within the meaning of section 8 of the Wool Tax (Administration) Act 1964, do swear that I will not, either directly or indirectly, except in the performance of a duty as an officer, and either while I am, or after I cease to be, an officer, make a record of, or divulge or communicate to any person, any information with respect to the affairs of any other person disclosed or obtained under, or under any regulations made in pursuance of, that Act or that Act as amended from time to time, or any Act substituted for that Act or for that Act as so amended.

SO HELP ME GOD.

Signature.

Sworn and subscribed at this

day of , 19 , before me:

Signature.

Justice of the Peace for

Commissioner for Declarations.

Form 4Officer’s declaration of secrecy

(regulation 41)

Commonwealth of Australia

Wool Tax (Administration) Act 1964

OFFICER’S DECLARATION OF SECRECY

I, , of

, being an officer within the meaning of section 8 of the Wool Tax (Administration) Act 1964, do solemnly and sincerely declare that I will not, either directly or indirectly, except in the performance of a duty as an officer, and either while I am, or after I cease to be, an officer, make a record of, or divulge or communicate to any person, any information with respect to the affairs of any other person disclosed or obtained under, or under any regulations made in pursuance of, that Act or that Act as amended from time to time, or any Act substituted for that Act or for that Act as so amended.

Signature.

Declared at this

day of , 19 , before me:

Signature.

Justice of the Peace for

Commissioner for Declarations.

Form 5Order

(regulation 42)

Commonwealth of Australia

Wool Tax (Administration) Act 1964

ORDER

To

Whereas, at the time of death of , an amount in respect of wool tax was due by the said :

And whereas a grant has not been made of probate of the will, or of letters of administration of the estate, of the said :

And whereas the amount of that tax has been assessed by me as :

These are therefore to authorize you to levy the said sum of together with the costs of these presents by distress and sale of any property of the said found by you and to certify to me on the day of , 19 , what you do by virtue of this order.

Dated this day of , One thousand nine hundred and .

Commissioner of Taxation.

Notes to the Wool Tax (Administration) Regulations 1964

Note 1

The Wool Tax (Administration) Regulations 1964 (in force under the Wool Tax (Administration) Act 1964) as shown in this compilation comprise Statutory Rules 1964 No. 71 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
1964 No. 71	19 June 1964	19 June 1964
1984 No. 414	13 Dec 1984	13 Dec 1984	R. 5
1984 No. 422	13 Dec 1984	13 Dec 1984	—
1994 No. 45	11 Mar 1994	11 Mar 1994	—
1994 No. 90	7 Apr 1994	7 Apr 1994	—
1994 No. 191	16 June 1994	R. 4: 1 July 1992 Remainder: 16 June 1994	—
1997 No. 222	27 Aug 1997	27 Aug 1997	—
2000 No. 232	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. 232
R. 2..........................................	rep. 1994 No. 191
R. 3..........................................	am. 1984 No. 422; 1994 No. 45
R. 7A.......................................	ad. 1994 No. 45
am. 1994 No. 90; 2001 No. 321
R. 9..........................................	rs. 1984 No. 422
Part IV ................................... (rr. 11–18)	rep. 1994 No. 191
Rr. 11–14................................	rep. 1994 No. 191
Rr. 15–17................................	am. 1984 No. 414
rep. 1994 No. 191
R. 18........................................	rep. 1994 No. 191
R. 24........................................	am. 1984 No. 414
rep. 2001 No. 321
Rr. 29, 30................................	rep. 1984 No. 414
R. 31........................................	rs. 1994 No. 191
am. 1997 No. 222
rep. 2000 No. 232
Rr. 32–34................................	rep. 1984 No. 414
R. 35........................................	rs. 1994 No. 191
rep. 2000 No. 232
R. 39........................................	am. 1984 No. 414; 2001 No. 321
First Schedule........................	rs. 1984 No. 422
Second Schedule..................	am. 1984 No. 414
Form 1.................................	1964 No. 71
Form 2.................................	1964 No. 71
rep. 1984 No. 414
Forms 3–5...........................	1964 No. 71

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Wool Tax (Administration) Regulations 1964 (Cth)

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