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.
Overview
The Estate Duty Regulations Amendment (Commissioner’s Signature and Expenses) Regulations 2004 were enacted to address technical issues within the Estate Duty Regulations 1933, specifically concerning the validation of official signatures and the appropriate reimbursement of expenses for individuals required to give evidence before the Commissioner. These regulations were issued under the authority of the Treasurer and were made by the Parliament of the Commonwealth of Australia, with the intent to refine administrative processes and ensure consistency in the legal recognition of certain signatures while also updating the compensation scale for those attending hearings. This statutory amendment aims to enhance the efficiency and accuracy of the legal processes involved in estate duty assessments by clarifying the criteria for the acceptance of official signatures and adjusting the expense reimbursements to align with judicial standards.
Scope and Application
The Statutory Rules 1984 No. 420, issued by the authority of the Treasurer, pertains to the amendment of the Estate Duty Regulations. These regulations specifically address the validation of official signatures of the Commissioner, a Second Commissioner, or a Deputy Commissioner of Taxation, as well as the scale of expenses for individuals required to attend and provide evidence before the Commissioner. The regulations apply to documents bearing the signature of these officials, ensuring that such signatures are deemed valid unless contrary evidence is presented. Additionally, the regulations update the scale of expenses for witnesses, aligning it with the High Court Rules. These changes aim to improve the technical accuracy of existing provisions and ensure fair compensation for witnesses. The regulations' scope is confined to the Commonwealth and does not explicitly exclude any particular entities or industries. However, the application of these regulations may be extended or restricted through subordinate instruments as necessary.
Key Provisions
The regulations primarily affect the Estate Duty Regulations by making several technical amendments. Regulation 1 serves to facilitate references to the Estate Duty Regulations, referred to as the “Principal Regulations” throughout. Regulation 2 introduces a new regulation 31, replacing the existing regulation 31, to require judicial notice be taken of the names and signatures of the Commissioner, a Second Commissioner, or a Deputy Commissioner of Taxation. Judicial notice must be taken of these signatures unless proof to the contrary is provided, and any document bearing their written, printed, or stamped name (including a facsimile of their signature) is deemed to have been duly signed by the respective person. Regulation 3 revises regulation 36 to reflect a more appropriate scale of expenses for persons required to attend and give evidence before the Commissioner under section 45 of the Estate Duty Assessment Act 1914, aligning these expenses with those set out in a new Schedule 2.
The obligations imposed by these regulations include requiring judicial notice to be taken of the names and signatures of the Commissioner, a Second Commissioner, or a Deputy Commissioner of Taxation. Unless contrary evidence is presented, any document bearing their written, printed, or stamped name, including a facsimile of their signature, must be considered duly signed by the respective person. Additionally, regulation 3 mandates that the expenses of persons required to attend and give evidence before the Commissioner be calculated according to the new scale outlined in Schedule 2, which references the High Court Rules. This includes ensuring that references to the Commissioner in the scale also include references to a Second Commissioner, a Deputy Commissioner, or a duly authorised officer, as well as references to the High Court Rules as they are in force from time to time.
The regulations do not explicitly state any offences, penalties, or consequences for breaches. However, non-compliance with the judicial notice requirement or failure to adhere to the prescribed scale of expenses might result in legal challenges regarding the validity of documents or disputes over the legitimacy of expenses claimed. While the regulations themselves do not specify maximum penalties for breaches, any legal disputes arising from non-compliance could potentially lead to civil or criminal consequences depending on the nature of the breach and the jurisdiction in which it occurs.