STATUTORY RULES.
1914 No. 5.
AMENDMENT OF REGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910-1912.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Land Tax Assessment Act 1910-1912, to come into operation forthwith. Such Regulation shall supersede the Provisional Regulation (Statutory Rules 1913, No. 276) under the said Act, made on the 15th day of October, One thousand nine hundred and thirteen.
Dated this eighth day of January, One thousand nine hundred and fourteen.
DENMAN,
Governor-General.
By His Excellency's Command,
AGAR WYNNE,
For Treasurer.
Sub-regulation (2) of Regulation 40 of the Land Tax Regulations 1912 (S.R. 1912, No. 141) is amended by omitting all the words from " If within thirty days " to the end of the sub-regulation, and inserting in their stead the words :—
" If the taxpayer is dissatisfied with the decision of the Commissioner or Deputy Commissioner, he may within thirty days of the date of the written notice of such decision, or such further period as the Commissioner or Deputy Commissioner allows, require the objection to be treated as an appeal, and shall within such thirty days notify the Commissioner or Deputy Commissioner, as the case requires, of the Court to which he desires his objection to be transmitted.
No appeal shall be allowed in respect of which no notification of the Court to which the taxpayer desires his objection to be transmitted has been forwarded within the period limited."
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.
Overview
Statutory Rules 1914 No. 5, enacted under the authority of the Governor-General, addresses the need to amend the existing regulations governing land tax assessments in Australia. This legislative instrument modifies the Land Tax Regulations 1912, specifically targeting the appeal process outlined in Regulation 40, sub-regulation (2). The objective is to provide a clearer and more structured pathway for taxpayers to challenge decisions made by the Commissioner or Deputy Commissioner regarding land tax assessments. By superseding the Provisional Regulation (Statutory Rules 1913, No. 276), the new regulation seeks to ensure that taxpayers are fully informed of their rights and the procedures they must follow to appeal decisions, thereby enhancing the fairness and transparency of the land tax assessment process.
Scope and Application
The Statutory Rules 1914, No. 5, which amend the regulations under the Land Tax Assessment Act 1910-1912, apply to taxpayers who are subject to land tax regulations within the Commonwealth of Australia. This legislation specifically targets those taxpayers who wish to appeal decisions made by the Commissioner or Deputy Commissioner regarding their land tax assessments. The regulations govern the procedure for lodging an appeal, including the timeframe within which a dissatisfied taxpayer must notify the Commissioner or Deputy Commissioner of their intention to appeal and the court to which the appeal should be transmitted. The amended provisions ensure that the appeal process is formalised and time-bound, allowing for a clear and efficient mechanism for taxpayers to challenge their assessments. This legislation supersedes the Provisional Regulation (Statutory Rules 1913, No. 276) made on 15 October 1913, thereby ensuring that the most current legal framework is applied to the appeals process.
Key Provisions
The main operative sections of this legislation involve the amendment of the Land Tax Regulations 1912, specifically Regulation 40 (sub-regulation 2). This amendment modifies the process for taxpayers to appeal decisions made by the Commissioner or Deputy Commissioner of Land Tax. According to the new provision, if a taxpayer is dissatisfied with a decision, they may require their objection to be treated as an appeal within thirty days from the date of the written notice of the decision, or such further period as the Commissioner or Deputy Commissioner allows (Regulation 40 (2)). The taxpayer must notify the Commissioner or Deputy Commissioner within this period, specifying the court to which they desire their objection to be transmitted. Failure to notify the appropriate court within the stipulated period disqualifies the taxpayer from appealing the decision.
This Act imposes specific obligations on taxpayers who are dissatisfied with a decision by the Commissioner or Deputy Commissioner. They must notify their intention to appeal within the prescribed period, which is thirty days from the date of the written decision notice or an extended period if allowed by the Commissioner or Deputy Commissioner. Moreover, the taxpayer must specify the court to which they wish their objection to be transmitted. These obligations ensure that the appeal process is initiated within a clear timeframe and that the relevant authorities are informed of the taxpayer's intentions regarding the appeal.
Failure to comply with the obligations outlined in this legislation can lead to serious consequences. If a taxpayer does not notify the Commissioner or Deputy Commissioner within the specified period, they forfeit their right to appeal the decision (Regulation 40 (2)). This means that any dissatisfaction with the decision cannot be legally pursued further, potentially leaving the taxpayer without recourse for what they deem to be an incorrect or unfair decision. Although the specific penalties for non-compliance are not detailed in the text, the loss of the right to appeal represents a significant civil consequence for the taxpayer.