EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 420
ISSUED BY THE AUTHORITY OF THE TREASURER
These regulations amending the Estate Duty Regulations will improve in a technical way an existing regulation that validates, and requires judicial notice to be taken of, an official signature of the Commissioner, a Second Commissioner or a Deputy Commissioner of Taxation, written, stamped or printed on a document, and will provide a more appropriate scale of expenses for persons required to attend and give evidence before the Commissioner.
Regulation 1 facilitates references to the Estate Duty Regulations, which are referred to as the “Principal Regulations”.
By regulation 31 of the Principal Regulations, any document bearing the written, stamped or printed signature of the Commissioner, a Second Commissioner or a Deputy Commissioner of Taxation is, unless the contrary is proved, deemed to have been duly signed by that person. Sub-regulation 31(2) requires that judicial notice be taken of such a signature.
Regulation 2 will repeal existing regulation 31 and insert a new regulation 31, sub-regulation (1) of which will require that judicial notice be taken of the names and signatures of the Commissioner, a Second Commissioner or a Deputy Commissioner. New sub-regulation 31(2) will provide that, in the absence of proof that the document was issued without authority, any document bearing the written, printed or stamped name (including a facsimile of the signature) of the Commissioner, a Second Commissioner or a Deputy Commissioner is deemed to have been duly signed by that person.
Regulation 3 will amend regulation 36 to reflect a more appropriate scale of expenses than is presently provided for persons required to attend and give evidence before the Commissioner under section 45 of the Estate Duty Assessment Act 1914. The scale of expenses will be that set out in Schedule 2 which is being inserted by regulation 5 - a scale that provides for expenses to be calculated by reference to the High Court Rules. New sub-regulation 36(2) will provide that a reference in that scale to the Commissioner includes a reference to a Second Commissioner, a Deputy Commissioner or a duly authorised officer and that a reference in the scale to the High Court Rules is a reference to those rules as in force from time to time.
Regulation 4 makes a minor drafting amendment consequential upon the insertion of a second schedule in the Principal Regulations.
Regulation 5 will add a new Schedule 2 to the Principal Regulations which will specify the Scale of Expenses for persons required to attend and give evidence before the Commissioner. By Items 1 and 2 of the new scale, a person attending before the Commissioner is entitled to ah amount in relation to expenses which is calculated by reference to the relevant amounts specified in the High Court Rules. In addition to any amount to which the person may be entitled under Items 1 or 2, an expert witness is also entitled to a reasonable amount for qualifying to give that evidence - Item 3. Item 4 provides for the payment of reasonable amounts in respect of travelling expenses, meals and accommodation.