Wool Tax (Administration) Regulations (Amendment) (Cth)

Statutory Rules 1984 No. 4221

 

Wool Tax (Administration) Regulations2

(Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Wool Tax (Administration) Act 1964.

Dated 13 December 1984.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

(Sgd) Paul Keating

Treasurer

 

Principal Regulations

1. In these Regulations, “Principal Regulations” means the Wool Tax (Administration) Regulations.

Interpretation

2. Regulation 3 of the Principal Regulations is amended by omitting from sub-regulation (3) all words from and including “the Deputy Commissioner” (second occurring) and substituting “a Deputy Commissioner exercising powers or performing functions in relation to that State or a part of that State”.

3. Regulation 9 of the Principal Regulations is repealed and the following regulation substituted:

Allowance to person required to attend and give evidence

“9. (1) An allowance to the payment of which a person is entitled under sub-section 34 (4) of the Act shall be determined in accordance with the scale of expenses in the First Schedule.

 

S.R. 394/84 Cat. No. —Recommended retail price 20c  10/6.12.1984

 

“(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 sub-section 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.”.

First Schedule

4. The First Schedule to the Principal Regulations is repealed and the following schedule substituted:

“FIRST SCHEDULE Regulation 9

SCALE OF EXPENSES

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

1. Notified in the Commonwealth of Australia Gazette on 13 December 1984.

2. Statutory Rules 1964 No. 71; 1984 No. 414.

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