Statutory Rules
1979 No. 126
REGULATION UNDER THE INCOME TAX ASSESSMENT
ACT 19361
I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936.
Dated this fourth day of July 1979.
ZELMAN COWEN
Governor-General
By His Excellency’s Command,
JOHN HOWARD
Treasurer
_______________
AMENDMENT OF THE INCOME TAX REGULATIONS2
After regulation 64 of the Income Tax Regulations the following regulation is inserted:
Oath or affirmation for purposes of section 265
“64A.(1) In this regulation, ‘designated person’ means a person designated for the purposes of section 265 of the Act.
“(2) For the purposes of examining a person upon oath or affirmation for the purposes of section 265 of the Act, a designated person may administer an oath or take an affirmation.”.
NOTES
1. Notified in the Commonwealth of Australia Gazette on 6 July 1979.
2. Statutory Rules 1936 No. 94 as amended by Statutory Rules 1939 Nos. 6 and 42; 1940 Nos. 138 and 289; 1941 Nos. 120 and 327; 1942 Nos. 339 and 553; 1943 Nos. 80, 127 and 151; 1944 Nos. 90 and 124; 1945 Nos. 12, 85, 169 and 192; 1946 No. 135; 1947 Nos. 77 and 173; 1948 Nos. 115 and 162; 1949 Nos. 25 and 50; 1950 Nos. 63 and 101; 1951 Nos. 136 and 157; 1952 Nos. 89, 90 and 102; 1953 Nos. 55 and 88; 1954 Nos. 11, 99 and 112; 1955 No. 23; 1956 Nos. 34, 35 and 96; 1957 Nos. 39 and 74; 1958 Nos. 27 and 70; 1959 Nos. 25 and 81; 1960 Nos. 44 and 74; 1962 Nos. 15, 44 and 112; 1963 Nos. 53 and 92; 1964 Nos. 74, 121 and 134; 1965 Nos. 133 and 187; 1966 No. 156; 1967 Nos. 112 and 126; 1968 No. 1; 1969 No. 68; 1970 Nos. 43, 126, 168 and 213; 1971 Nos. 120 and 148; 1972 Nos. 48, 50 and 137; 1973 No. 266; 1974 Nos. 193, 226 and 267; 1975 Nos. 88, 89, 99, 101 and 213; 1976 Nos. 115, 188 and 212; 1977 Nos. 77, 107 and 248; and 1978 Nos. 85 and 193.
Overview
The Statutory Rules 1979 No. 126, made under the Income Tax Assessment Act 1936, introduced a new regulation allowing designated persons to administer oaths or affirmations for the purposes of section 265 of the Act. This regulation was enacted by the Governor-General, acting with the advice of the Federal Executive Council. The policy objective of this legislation is to facilitate the examination of individuals under oath or affirmation for tax purposes, ensuring that the process is conducted in a manner that is both legally sound and efficient. The regulation aims to address the need for authorised individuals to have the authority to administer oaths or affirmations during examinations, thereby enhancing the enforcement capabilities of the Australian Taxation Office in relation to tax assessments.
Scope and Application
The Income Tax Regulations, as amended by Statutory Rules 1979 No. 126, apply to designated persons who are authorised to administer oaths or affirmations for the purposes of examining individuals under section 265 of the Income Tax Assessment Act 1936. These designated persons are typically officials or authorised representatives of the Australian Taxation Office (ATO) who have been specifically appointed for this role. The regulation is part of the broader Commonwealth legislative framework governing taxation in Australia, thus extending its application across the entire nation. While the primary focus is on the administration of oaths or affirmations for examination purposes, it is worth noting that the Act itself and its subsidiary regulations can be further extended or restricted by subordinate instruments, thereby allowing for adjustments and updates to the regulatory framework in response to changes in the legislative environment or administrative practices.
Key Provisions
The primary operative section of these regulations, introduced under the Income Tax Assessment Act 1936, is regulation 64A (subsection (1)) which defines a "designated person" as someone appointed for the purposes of section 265 of the Act. Regulation 64A (subsection (2)) provides that a designated person can administer an oath or affirmation to a person being examined for the purposes of section 265. This regulation ensures that those who are examining individuals under oath or affirmation in the context of section 265 are properly authorised to do so.
The regulations impose obligations on designated persons, who are now authorised to administer oaths or affirmations during examinations. This means that designated persons must ensure that the oaths or affirmations are conducted in accordance with the law and the requirements of section 265 of the Act. They must also ensure that the process is conducted fairly and impartially, with due regard to the rights of the person being examined.
While these regulations do not explicitly outline offences, penalties, or consequences for breach, any failure to comply with the requirements of the Income Tax Assessment Act 1936 or these regulations could potentially lead to legal action. Section 265 of the Act, which these regulations support, pertains to the examination of individuals under oath or affirmation. A breach of the processes outlined in section 265 or regulation 64A could result in legal challenges or penalties as prescribed by the Act or other relevant legislation. The penalties for breaches of the Income Tax Assessment Act 1936 can include fines and, in serious cases, imprisonment. However, specific penalties are not detailed within these regulations and would need to be sought from the main Act or related case law.