STATUTORY RULES.
1924. No. 23.
REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1922‑1923.
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 Income Tax Assessment Act 1922‑1923, to come into operation as from the 21st November, 1923.
Dated this thirteenth day of February 1924.
Governor‑General.
By His Excellency’s Command,
for Treasurer
Amendment of the Income Tax Regulations 1922.
(Statutory Rules 1923, No. 12, as amended to this date.)
Regulation 38e of the Income Tax Regulations 1922 is amended by omitting sub‑regulation (1) and inserting in its stead the following sub‑regulation:—
“(1) A taxpayer who desires that his case shall be referred to a Board of Appeal shall forward to the Commissioner a written request to that effect within thirty days after sender by post of notice of the decision of the Commissioner, or, in the case of determinations under section twenty‑one of the Act, within thirty days after service by post if the demand for the additional tax, stating fully and in detail the grounds on which he relies.”
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.
C.1241.—Price 3d.
Overview
The Statutory Rules of 1924, No. 23, constitute regulations under the Income Tax Assessment Act 1922-1923, issued by the Governor-General in accordance with advice from the Federal Executive Council. These regulations, effective from 21 November 1923, aim to amend the existing Income Tax Regulations of 1922, particularly focusing on Regulation 38e. This amendment is intended to modify the process by which a taxpayer can request a referral of their case to a Board of Appeal, stipulating a written request to the Commissioner within a specified timeframe after receipt of the Commissioner's decision or the service of a demand for additional tax. The policy objective behind these amendments is to formalise and clarify the procedure for taxpayers seeking review of tax assessments, ensuring a structured and timely process for appeals.
The regulations were promulgated to address the need for a more precise and accessible mechanism for taxpayers to challenge tax assessments, thereby providing a fair and orderly system for dispute resolution within the framework of the Income Tax Assessment Act. By detailing the procedural requirements for such appeals, the regulations seek to enhance the administration of tax laws and improve taxpayer rights in the context of tax disputes.
Scope and Application
The Statutory Rules of 1924, No. 23, made under the Income Tax Assessment Act 1922-1923, introduce amendments to the Income Tax Regulations 1922, coming into effect on 21 November 1923. These regulations pertain to taxpayers who seek to appeal a decision by the Commissioner of Taxation, stipulating the procedural requirements and timeframes for submitting such an appeal. Specifically, Regulation 38e has been amended to clarify the process, requiring a written request to be submitted to the Commissioner within thirty days from the posting of the notice of the decision or, in cases involving determinations under section twenty-one of the Act, within thirty days of the service by post of the demand for additional tax, with a comprehensive outline of the grounds for appeal. These regulations apply nationally across the Commonwealth of Australia, imposing obligations on all taxpayers subject to the Act, including individuals, entities, and businesses. There are no stated exclusions or exemptions within the scope of these regulations, and they are intended to ensure that the appeal process is conducted in a timely and detailed manner. The application of these regulations may be further extended or specified through subordinate instruments issued under the authority of the Income Tax Assessment Act 1922-1923.
Key Provisions
The primary operative sections of the Statutory Rules 1924, No. 23, under the Income Tax Assessment Act 1922-1923, include Regulation 38e, which governs the process for taxpayers seeking a referral to a Board of Appeal. Regulation 38e(1) mandates that a taxpayer must submit a written request to the Commissioner within a specified timeframe if they wish to appeal a decision (Reg. 38e(1)). This request must be made within thirty days from the date the notice of the Commissioner's decision is sent by post, or in cases involving determinations under section twenty-one of the Act, within thirty days from the date the demand for additional tax is served by post (Reg. 38e(1)). The written request must include a detailed statement of the grounds on which the taxpayer relies for their appeal (Reg. 38e(1)).
These Regulations impose clear obligations on taxpayers and the Commissioner of Taxation. For taxpayers, the primary obligation is to submit a written request to the Commissioner within the stipulated timeframes if they wish to appeal a decision or determination (Reg. 38e(1)). This request must be comprehensive, providing a detailed account of the grounds for the appeal to ensure that the Board of Appeal has all necessary information to consider the case effectively (Reg. 38e(1)). For the Commissioner, the obligation is to process these written requests in accordance with the provisions set out in the Income Tax Regulations 1922, as amended by these Rules.
Failure to comply with the provisions of these Regulations may result in various consequences. While the Regulations themselves do not explicitly state specific penalties for non-compliance, the broader Income Tax Assessment Act 1922-1923 provides a framework for penalties and enforcement actions. For example, under the Act, penalties may be imposed for failure to comply with assessment or objection processes, which could include fines or additional taxes owed. The precise penalties and consequences would depend on the nature and severity of the non-compliance, as well as any relevant provisions in the broader legislative framework.