STATUTORY RULES
1913. No. 276.
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 certify that, on account of urgency, the following amendment of the Regulations under the Land Tax Assessment Act 1910-1912 should come into immediate operation, and make the Regulation to come into operation forthwith as a Provisional Regulation.
Dated this fifteenth day of October, One thousand nine hundred and thirteen.
DENMAN,
Governor-General.
By His Excellency’s Command,
JOHN FORREST,
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.
C.14568,—Price 3d.
Overview
The Statutory Rules 1913 No. 276, specifically amending the Regulations under the Land Tax Assessment Act 1910–1912, was enacted in 1913 to address the need for urgent modifications to the existing land tax regulations. This legislative instrument was introduced to ensure that taxpayers have a clear and timely pathway to appeal decisions made by the Commissioner or Deputy Commissioner regarding land tax assessments. The urgency of these amendments was recognised by the Governor-General, acting with the advice of the Federal Executive Council, who certified the immediate operation of the Regulation as a Provisional Regulation. The objective, as stated in the text, is to streamline the process for taxpayers to lodge appeals by specifying the timeframe and the necessity of notifying the appropriate court, thus providing a more structured and efficient appeal mechanism.
Scope and Application
The Statutory Rules 1913, No. 276, which amend the Regulations under the Land Tax Assessment Act 1910-1912, apply to taxpayers who are dissatisfied with a decision made by the Commissioner or Deputy Commissioner regarding land tax assessments. These regulations are designed to provide a structured process for taxpayers to appeal against the decisions of the Commissioner or Deputy Commissioner, allowing them to notify the relevant authority within a specified period of the court to which they wish to transmit their objection. The amendment modifies the timeframe and process for lodging an appeal, requiring the taxpayer to specify the court within thirty days or an extended period allowed by the Commissioner or Deputy Commissioner. This regulation has a Commonwealth jurisdictional reach and applies to all taxpayers within the territory of Australia who are subject to the Land Tax Assessment Act 1910-1912. There are no specific exclusions or exemptions mentioned in the text, and the application of these regulations may be further defined or extended through subordinate instruments.
Key Provisions
The primary operative section of this statutory rule, Section 1, pertains to the amendment of sub-regulation (2) of Regulation 40 of the Land Tax Regulations 1912. This section specifically alters the process for taxpayers to appeal a decision made by the Commissioner or Deputy Commissioner regarding land tax matters. According to this amendment, if a taxpayer is dissatisfied with the decision, they have the option to treat the objection as an appeal (Section 1). The taxpayer must notify the Commissioner or Deputy Commissioner within thirty days of receiving the written notice of the decision, or within a further period allowed by the Commissioner or Deputy Commissioner, of their intention to appeal (Section 1). Additionally, the taxpayer must specify the court to which they wish to transmit their objection (Section 1).
The obligations and requirements imposed by this statutory rule on the parties governed by the Land Tax Assessment Act 1910-1912 primarily involve the procedure for appealing a decision made by the Commissioner or Deputy Commissioner. The taxpayer must notify the relevant authority within the specified period of their intention to appeal and must also indicate the court to which they wish to transmit their objection. This requirement ensures that the appeal process is initiated properly and that the relevant court is aware of the taxpayer's intention to contest the decision.
Any failure to comply with the obligations and requirements set out in this statutory rule may result in the appeal being disallowed. Specifically, if the taxpayer does not notify the Commissioner or Deputy Commissioner within the prescribed period of their intention to appeal, or if they do not specify the court to which they wish to transmit their objection, the appeal will not be allowed to proceed (Section 1). This means that the taxpayer's opportunity to contest the decision will be lost, and the decision of the Commissioner or Deputy Commissioner will stand. There are no explicit penalties mentioned in the statutory rule for failing to comply with these obligations, but the consequence is the disallowance of the appeal.