Land Tax Regulations 1912 (Amendment)

Overview

The Land Tax Regulations 1912 were amended by Statutory Rules 1915, No. 150, issued under the Land Tax Assessment Act 1910-1914. This legislative instrument, created by the Governor-General acting on advice from the Federal Executive Council, aimed to update and supersede the Provisional Regulation (Statutory Rules 1915, No. 22) made on 18 February 1915. The purpose of these amendments was to refine the procedures for reimbursing witnesses who are required to attend and give evidence under section 65 of the Act, establishing a specific scale for per diem and travel expenses based on the distance from the place of hearing. This regulation ensures that witnesses are adequately compensated for their time and expenses, thereby maintaining the integrity and efficiency of the land tax assessment process.

Scope and Application

The Land Tax Regulations 1912 (Statutory Rules 1912, No. 141) are amended by the insertion of a new regulation concerning witnesses' expenses, which applies to those required to attend and give evidence under section 65 of the Land Tax Assessment Act 1910-1914. The regulation specifies the scale of expenses allowed to different categories of witnesses, based on their place of residence in relation to the hearing. For instance, labourers and ordinary witnesses residing within four miles of the hearing place are entitled to a specific per diem, while those residing further away receive a higher amount. Similarly, mechanics, clerks, master tradesmen, and other professionals are entitled to varying per diems depending on their proximity to the hearing. Additionally, the regulation addresses expenses related to travel for witnesses residing more than four miles from the hearing, with reimbursement to be based on the actual and reasonable expenses incurred. The regulation applies across the Commonwealth of Australia, as indicated by the nature of the legislative instrument, and there are no stated exclusions, exemptions, or thresholds within the provided text. The regulation comes into operation immediately upon its enactment, superseding the previous Provisional Regulation.

Key Provisions

The key operative section of the regulation pertains to the expenses to be allowed to persons required to attend and give evidence under section 65 of the Land Tax Assessment Act 1910-1914. This is detailed in the newly inserted Regulation 45a. According to this regulation, witnesses are entitled to a per diem (daily allowance) and additional expenses based on their occupation and the distance they need to travel to the place of hearing. If the witness resides at the place of hearing or within four miles, they receive a specific per diem. If they reside beyond four miles, they receive a higher per diem and their travelling expenses are also reimbursed based on the actual amount paid. The regulation imposes obligations on the relevant authorities to ensure that witnesses who are required to attend and give evidence are compensated according to the scale set out in Regulation 45a. This includes providing a per diem based on the witness’s occupation and distance from the place of hearing, as well as covering their actual travel expenses if they reside more than four miles away. The authorities must ensure that these expenses are reasonably and actually paid to the witnesses. There are no explicit offences, penalties, or civil/criminal consequences mentioned for breaches of this regulation. However, it is implied that any failure to comply with the prescribed scale for per diem and expenses could result in legal consequences. While the regulation itself does not state maximum penalties, any breach of the legislative requirements could potentially lead to legal action for non-compliance, which might include fines or other remedial actions as determined by the relevant courts or tribunals.