Wool Tax Regulations (Cth)

STATUTORY RULES.

1955. No..

REGULATIONS UNDER THE WOOL TAX ASSESSMENT ACT 1936-1953.*

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 Tax Assessment Act 1936-1953.

Dated this  tenth

day of  November, , 1955.

W. J. Slim

Governor-General.

By His Excellency's Command,

Treasurer.

WOOL TAX REGULATIONS.

Part I.—Preliminary.

Short title.

1. These Regulations may be cited as the Wool Tax Regulations.

Repeal.

2.—(1.) The Wool Tax Assessment Regulations (Statutory Rules 1936, No. 139) are repealed.

(2.) A certificate, authority, consent, approval or delegation issued, given, granted or made under a provision of the Regulations repealed by the last preceding sub-regulation and in force immediately before the commencement of these Regulations has the same force and effect as if it had been issued, given, granted or made under the corresponding provision of these Regulations.

Parts.

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

Part I.—Preliminary (Regulations 1-4).

Part II,—Returns and Information (Regulations 5-11).

Part III.—Payment of Tax (Regulations 12-19).

Part IV.—Legal Proceedings and Prosecutions (Regulations 20-23).

Part V.—Miscellaneous (Regulations 24-32).

Interpretation.

4.—(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 ;

" taxpayer " means a person required by the Act to pay tax ;

" the Act " means the Wool Tax Assessment Act 1936-1953.

* Notified in the Commonwealth Gazette on, 1955.

2329/54.—Price 8d. 9/29.9.1955.

(2.) Subject to the next succeeding sub-regulation, 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 or Deputy Commissioners at the address specified in the Second Schedule to these Regulations opposite to the name of that State.

(3.) In relation to wool, or tax in respect of wool, exported, or to be exported, from a port other than a port in a city in which the office of the Deputy Commissioner for a State is situated, a reference in regulation 6, 12,13, 18 or 19 of these Regulations to a Deputy Commissioner or to the Deputy Commissioner for a State shall be deemed to include a reference to the Sub-Collector of Customs or Postmaster at that port.

(4.) A reference in these Regulations to a form by number shall be read as a reference to the form so numbered in the First Schedule to these Regulations.

Part II.—Returns and Information.

Form of return.

5.—(1.) The return required to be furnished to the Commissioner in pursuance of section 13 of the Act by a wool-broker or dealer in respect of wool received by him shall be in accordance with Form 1, and, unless otherwise directed by the Commissioner, shall be furnished in duplicate.

(2.) Except as otherwise permitted by the Commissioner, a person who intends to export wool, other than wool which has been received by a wool-broker or dealer, shall, before exporting the wool, furnish to the Commissioner such particulars of the wool as would be required to be inserted in a certificate in respect of the wool in accordance with Form 2 or Form 3.

Place for furnishing returns and particulars.

6.—(1.) The returns and particulars specified in the last preceding regulation shall be furnished to the Commissioner at the office of the Deputy Commissioner for the State in which the wool-broker or dealer carries on business, or, in the case of wool to be exported, in which the wool is to be shipped for export.

(2.) Where a wool-broker or dealer carries on business in more than one State, a return by that wool-broker or dealer in pursuance of section thirteen of the Act shall be in separate parts relating respectively to wool received in each of those States, and each such part shall be furnished to the Commissioner at the office of the Deputy Commissioner for the State in which the wool referred to in the part was received.

When return deemed to be furnished.

7. A return shall be deemed not to have been duly furnished to the Commissioner unless the return—

(a)is in accordance with the prescribed form and otherwise in accordance with these Regulations ;

(b)is duly signed ;

(c) contains a full, true and complete statement of all matters and things required to be stated in the return ; and

(d)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.

Substantially similar forms.

8. Notwithstanding anything contained in these Regulations, the Commissioner may accept a return in a form substantially similar to the prescribed form.

Annotations on returns.

9.—(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.

Expenses of persons required to attend and give evidence.

10. Where a person (other than the taxpayer or a representative of the taxpayer concerning whom the evidence is required) is required under section 15 of the Act to attend and give evidence before the Commissioner or an officer authorized by him, there may be allowed to that person the sum (not exceeding an amount calculated at the rate of One pound for each day or part of a day on which the person is required to attend) actually and necessarily lost by him by reason of his attendance, and, in addition, if he resides more than four miles from the place at which he is required to attend, such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable.

Exports.

11.—(1.) A ship's agent shall not accept an order for the shipment of wool overseas unless—

(a) documents lodged with him by or on behalf of the exporter evidence that the wool has previously been received by a wool-broker or dealer whose name appears on a list, furnished to the ship's agent by the Commissioner, of persons who are wool-brokers or dealers ;

(b) the name of the exporter appears on a list, furnished to the ship's agent by the Commissioner, of persons who have given an undertaking to the Commissioner to furnish a statement of, and pay tax on, all wool exported by them or on their behalf ;

(c) the exporter certifies on a document specifying the wool, and retained by the ship's agent, that the wool is, for a reason specified in the certificate, not subject to tax ;

(d)the exporter lodges with the ship's agent a certificate of payment in respect of the wool, in accordance with Form 2 ; or

(e) the exporter lodges with the ship's agent a certificate, in accordance with Form 3, that satisfactory arrangements have been made for payment of the tax in respect of the wool.

(2.) The agent for a ship in which wool is exported shall lodge with the Collector of Customs, at the time of lodging the complete Outward Manifest of the ship, a certificate in accordance with Form 4 and complying with the next succeeding sub-regulation.

(3.) The total of the number of bales specified opposite to paragraphs (a), (b), (c) and (d)of the certificate shall be equal to the number of bales of wool exported in the ship.

(4.) The prescribed certificate for the purposes of paragraph (b) of sub-section (1.) of section 17 of the Act is a certificate in accordance with the last two preceding sub-regulations.

Part III.—Payment of Tax.

Where tax payable.

12. Unless otherwise directed by the Commissioner, a taxpayer shall pay tax to the Commissioner at the office of the Deputy Commissioner for the State in which the wool in respect of which the tax is payable is received or shipped for export, as the case may be.

How tax may be paid.

13. Tax may be paid—

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

(b)by remitting the tax to the Deputy Commissioner by bank draft or cheque, or by money order or postal note payable at the place to which the remittance is sent.

Post Office to be agent of remitter.

14. When a remittance is posted by or on behalf of a taxpayer, 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.

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

Receipts to be issued.

16. Receipts for tax shall be issued by such persons as the Commissioner or a Deputy Commissioner authorizes in that behalf.

Part payment of tax not to be accepted.

17. Except as provided in the Act or with the express consent of the Commissioner or a Deputy Commissioner, a payment shall not be accepted on account, or in part payment, of tax.

Postage to be prepaid.

18. The postage on every return, statement, communication, remittance or other matter sent by post addressed to the Commissioner, the Second Commissioner or a Deputy Commissioner shall be fully prepaid by the sender.

Deficient postage.

19. When any sum is received in payment of tax, the Commissioner or a Deputy Commissioner may deduct from that sum the amount of postage and surcharge (if any) paid upon unstamped or insufficiently stamped matter received through the post from the taxpayer and shall credit in payment of tax the sum remaining after that deduction.

Part IV.—Legal Proceedings and Prosecutions.

Certificate as to non-receipt of return.

20. In proceedings against a person for failing or neglecting duly to furnish a return, a certificate in writing signed by the Commissioner, the Second Commissioner or a Deputy Commissioner at whose office the return should have been furnished, certifying that the return has not been received from that person by any officer authorized by the

Commissioner to receive returns at the place where, under these Regulations, the return should have been furnished, is evidence that the defendant has failed or neglected, as the case may be, duly to furnish the return.

Certificate as to failure to furnish information.

21. In proceedings against a person for failing or neglecting duly to furnish the Commissioner with any information required by the Commissioner in pursuance of section 15 of the Act, a certificate in writing signed by the Commissioner, the Second Commissioner or a Deputy Commissioner at whose office the information was required to be furnished certifying—

(a) that the defendant was required by the Commissioner by notice in writing to furnish the Commissioner with the information ; and

(b)that the defendant failed or neglected duly to furnish the Commissioner with the information as and when required by the Commissioner, is evidence of the facts stated in the certificate.

Certificate as to service of notice of assessment.

22. In an action against a person for the recovery of tax, a certificate in writing, signed by the Commissioner, the Second Commissioner, or the Deputy Commissioner from whose office the notice of assessment was issued, certifying that—

(a) the person named in the certificate is a taxpayer ;

(b)an assessment of tax or further tax was duly made against him ;

(c) the particulars of the assessment are as stated in the certificate ;

(d)notice of the assessment was duly served on him ; or

(e) the sum named in the certificate was, at the date of the certificate, due by him to the Queen on behalf of the Commonwealth in respect of tax, is evidence of the facts stated in the certificate.

Evidence by affidavit.

23. In an action for the recovery of tax, evidence may be given by affidavit, but the Court may require the deponent to attend for the purpose of being cross-examined.

Part V.—Miscellaneous.

Signatures by or for taxpayers.

24.—(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 sub-regulation, the documents specified in the last preceding sub-regulation 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 sub-regulation 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 sub-regulation 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 sub-regulation (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 be deemed to have been signed by that person.

(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 shall not, except in accordance with these Regulations (proof of which accordance lies upon the person charged)—

(a) authorize, permit, suffer or procure to be signed otherwise than in his own name and by himself personally, or to be used unsigned ; or

(b)be party or privy to, or be directly or indirectly concerned in, the signing otherwise than in his own name and by himself personally, or the use unsigned, of,

a document required by these Regulations to be signed either in his own name and by himself personally, or in his own name before the signature of some other person.

Penalty: Twenty pounds.

(9.) A person shall not, except in accordance with these Regulations (proof of which accordance lies upon the person charged), sign or purport to sign, either in his own name or in any other name, or use unsigned, a document required by these Regulations to be signed personally by, or in the name of, some other person.

Penalty: Twenty pounds.

Presumptions as to signatures.

25.—(1.) Judicial notice shall be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, the Second Commissioner and the Deputy Commissioners.

(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.

Appointment of public officer.

26. The notice of appointment of a public officer of a company referred to in paragraph (c) of section 39 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.

Address for service.

27.—(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.

Service of notice, &c.

28. A notice or other communication by or on behalf of the Commissioner or an order made under section 28 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, at his address for service.

Certificate of official copies.

29. A writing certified by the Commissioner, the Second Commissioner or a Deputy Commissioner to be a true copy of or a true extract from an assessment, 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 of or from which it purports to be a copy or extract and is receivable in evidence to the same extent as the original.

Declaration by officers and others.

30. The declaration to be made pursuant to section 9 of the Act by a person executing any power or duty conferred or imposed on an officer or any other person by or under the Act or these Regulations shall be in accordance with Form 5.

Penalties not otherwise. provided.

31. Where a person contravenes or fails to comply with a provision of these Regulations and a penalty for a contravention of or failure to comply with that provision is not otherwise provided, the person is guilty of an offence against these Regulations punishable upon conviction by a fine not exceeding Twenty pounds.

Territories.

32. 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.

    

SCHEDULES

THE FIRST SCHEDULE.  Form 1.

Regulation 5.

Commonwealth of Australia. Quarters end on the last day of March,

State of........................................................................................ June, September and December.

Wool Tax Assessment Act 1936-1953. Returns to be furnished in duplicate by the 52nd day after the close of the quarter.

 

To the Commissioner of Taxation,

Office of the Deputy Commissioner of Taxation,

 ..............................................................

RETURN OF WOOL RECEIVED (OR PRODUCED) BY A WOOL-BROKER OR DEALER DURING THE QUARTER ENDED...............................

Submitted by and signed by or on behalf of—(Name of Taxpayer)............................................................

(Address for service) ................................................................................

(1) Description of Wool.	Quantity of Wool Received (or Produced).
	(2)			(3)			(4)
	In respect of which tax is payable.

In respect of which tax is not payable.			Tax on total quantity in shown in Column (2).
Bales.	Fadges or Butts.	Bags.				Bales.	Fadges or Butts.	Bags.
I. Taxable Wool—(a) Received (or Produced) by the wool-broker or dealer making this return .. .. .. ..	£	s.	d.
II. Non-taxable Wool—(a) Wool which has been previously received by a wool-broker or dealer, or wool which has been produced by a wool-broker or dealer other than the wool-broker or dealer submitting this return;
(b)Skin or dead wool received or produced; or
(c) Imported wool
Amount of tax to be paid when lodging this return .. ..

 

I,........................................................................of…………………...................			, being *the taxpayer,
*the person in whose name this return is required by the Wool Tax Regulations
to be signed, declare that the above information is true and correct in every particular and discloses without reservation or exception a true and
complete statement of all wool received or produced by	*me	in the above-mentioned State during the quarter ended…………………………………………………………………………………………..
	*the taxpayer

Declared at............................................................................ this................................................ day of...................................................................................................... 19.................................................

Signature................................................................

Taxpayers may, if they so desire, show one single total in column (3) for all non-taxable	*Proprietor.
wool comprised in sub-items (a), (b) and (c) of Item II.	*Partner.
* Cross out words inapplicable.	*Public Officer

 

The First Schedule—continued.

Form 2.

Regulation 11.

Commonwealth of Australia.

Wool Tax Assessment Act 1936-1953.

CERTIFICATE OF PAYMENT.

I hereby certify that Wool Tax payable under the Wool Tax Assessment Act 1936-1953 was paid on the date set out and a receipt as indicated issued in acknowledgment thereof.

Name of payer. Amount. Date paid. Receipt No.

Particulars of Wool—

No. and description of packages. Marks. Countermarks. Description of wool. Bale numbers.

*Deputy Commissioner of Taxation at

*Sub-Collector of Customs at 

*Postmaster at

Date  /  /19  .

* Cross out words inapplicable.

Form 3.

Regulation 11.

Commonwealth of Australia.

Wool Tax Assessment Act 1936-1953.

PAYMENT OF TAX ON WOOL EXPORTED.

I hereby certify that arrangements to my satisfaction have been made for payment of the tax payable under the Wool Tax Assessment Act 1936-1953 in respect of the wool specified hereunder.

(Signature)

(Deputy Commissioner of Taxation) at

(Date)  /  /19  .

No. and description of packages. Marks. Countermarks. Description of wool. Bale numbers. Name of exporter.

 

The First Schedule—continued.

Form 4.

Regulation 11.

Commonwealth of Australia.

Wool Tax Assessment Act 1936-1953.

To the Collector of Customs:

CERTIFICATE BY SHIP'S AGENT IN RESPECT OF WOOL SHIPPED

PER  FROM THE PORT OF 

ON

Pursuant to regulation 11 of the Wool Tax Regulations, I certify that—

No. of bales.

(a) in respect of the number of bales specified opposite this paragraph, I hold certificates by the Deputy Commissioner of Taxation or other person authorized to receive payment of tax, available for production on demand to the Collector of Customs, that tax has been paid, or that satisfactory arrangements have been made for payment of tax ..

(b) in respect of the number of bales, including sample bales, specified opposite this paragraph, documents lodged with me by exporters evidence that the wool has previously been received by a wool-broker or dealer whose name appears on a list, furnished to me by the Commissioner of Taxation, of persons who are wool-brokers or dealers

(c) in respect of the number of bales specified opposite this paragraph, including wool exported by or on behalf of a bank, the wool was shipped by or on behalf of persons whose names appear on a list, furnished to me by the Commissioner of Taxation, of persons who have given an undertaking to pay tax at a date subsequent to export .. .. .. ..

(d)in respect of the number of bales specified opposite this paragraph, I hold certificates by the exporters that the wool is, for a reason specified in each such certificate, not subject to tax, being dead wool, fell-mongered wool, skin wool or imported wool

(e)in respect of the number of bales specified opposite this paragraph, the wool was received for export ex interstate or intra-state vessel .. .. .. .. ..

(f) the total quantity of wool exported was .. .. .. ..

Dated this day of 19

Ship's agent or person authorized by him in writing to sign the certificate in the name of the ship's agent.

Form 5.

Regulation 30.

Commonwealth of Australia.

Wool Tax Assessment Act 1936-1953.

DECLARATION OF SECRECY.

I, of in the

State of do solemnly and sincerely declare that, except in the performance of a duty under the Wool Tax Assessment Act 1936-1953, or

The First Schedule—continued.

the Regulations under that Act, as amended from time to time, or under any Act or Regulations substituted for that Act or those Regulations, I will not directly or indirectly divulge or communicate to any person information relating to the affairs of a person acquired by me in the performance of any duty under the Wool Tax Assessment Act 1936-1953 or Regulations made under that Act.

Signature of person making the declaration.

Declared at		in the State of
this	day of	19	, before me—

Signature of person before whom the declaration is made.

Note.—This declaration is to be made before a Police Magistrate, Justice of the Peace, Clerk of Petty Sessions, Commissioner for taking Affidavits, Commissioner for Declarations, School Teacher or Minister of Religion.

THE SECOND SCHEDULE.

Regulation 4 (2.).

Offices of Deputy Commissioners.

Victoria .................................	London Stores Building, Elizabeth-street, Melbourne
New South Wales .................	Grace Building, 77 York-street, Sydney
Queensland ...........................	Commonwealth Government Offices, Adelaide-street, Brisbane
South Australia .....................	Savings Bank Building, King William-street, Adelaide
Western Australia .................	96-102 Barrack-street, Perth
Tasmania ..............................	77 Collins-street, Hobart
Northern Territory ................	Balfour Building, 49 Rundle-street, Adelaide.

Printed for the Government of the Commonwealth by A. J. Arthur at the Government Printing Office, Canberra.