EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 411
ISSUED BY THE AUTHORITY OF THE TREASURER
These regulations amending the Gift 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 Gift Duty Regulations, which are referred to as the “Principal Regulations”.
By existing regulation 36, any document bearing the written, stamped or printed signature of the Commissioner, a Second Commissioner or a Deputy Commissioner is, unless the contrary is proved, deemed to have been duly signed by that person. Sub-regulation 36(2) requires judicial notice to be taken of such a signature.
Regulation 2 will repeal existing regulation 36 and insert a new regulation 36, 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 36(2) will provide that, in the absence of proof that it 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 repeal existing regulation 41 and substitute a new regulation 41 to prescribe a more appropriate scale of expenses than is presently provided for persons required to attend and give evidence before the Commissioner under section 39 of the Gift Duty Assessment Act 1941. 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 41(2) will provide that a reference in that scale to the Commissioner includes a reference to 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 in consequence of the insertion of a second schedule in the Principal Regulations by regulation 5.
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 an 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.