National Security (Supplementary) Regulations (Amendment)

Overview

The Statutory Rules 1941 No. 222, enacted under the authority of the National Security Act 1939-1940, address the need to exempt members of the Defence Force from certain tax clearance requirements when travelling on duty. This regulation was introduced to streamline and facilitate the deployment of Defence Force personnel during a period of heightened national security concerns, ensuring that these individuals are not unduly impeded in their service due to administrative tax clearances. The regulation was made by the Governor-General in Council, acting on the advice of the Minister of State for Defence Co-ordination, and it seeks to ensure that the operational efficiency of the Defence Force is not compromised by bureaucratic hurdles. The regulation amends existing provisions to exempt Defence Force members, certified as travelling on duty, from the need to obtain a tax clearance certificate before departing Australia.

Scope and Application

The Statutory Rules 1941 No. 222, made under the National Security Act 1939-1940, amends the National Security (Supplementary) Regulations to exempt members of the Defence Force from certain taxation clearance requirements. Specifically, the regulation removes the necessity for members of the Defence Force to obtain a taxation clearance certificate or document before departing from Australia if they are travelling in the course of their duty. This exemption applies to any Act, State Act, or law of any Territory of the Commonwealth that would otherwise require such a certificate for departure. The regulation is intended to facilitate the movement of Defence Force members without bureaucratic hindrances during a period of national security concern. The regulation is in force during the period specified and applies only to members of the Defence Force who are certified by a person authorised by the Minister of State for Defence Co-ordination.

Key Provisions

The main operative sections of this statutory rule are contained in Regulation 8, which seeks to amend existing regulations by repealing and replacing certain provisions. Specifically, Regulation 8 addresses the exemption of members of the Defence Force from obtaining a taxation clearance certificate or similar document before departing Australia (Regulation 8(a)). It also deals with the issuance of departure authority for Defence Force members without such a clearance certificate (Regulation 8(b)). The regulation applies to any member of the Defence Force who is certified by an authorised person, acting on behalf of the Minister of State for Defence Co-ordination, as travelling in the course of their duty (Regulation 8). The regulation imposes certain obligations on the parties it governs. Members of the Defence Force who are authorised to travel on duty are exempt from the requirement to obtain a taxation clearance certificate before departing Australia. Additionally, authorities responsible for issuing departure permits for Defence Force members are required to do so without the need for a taxation clearance certificate, provided the member is certified by an authorised person as travelling on duty. The regulation also specifies that the exemption only applies during the period in which the regulation is in force. There are no explicit offences, penalties, or consequences for breach outlined in the regulation itself. However, any breach of the requirements or obligations imposed by the regulation could potentially result in legal action under other applicable laws or regulations. The maximum penalties for such breaches would depend on the specific circumstances and the relevant laws under which the action is taken. It is important to note that this statutory rule should be interpreted and applied in conjunction with other relevant legislation and regulations governing the Defence Force and taxation clearance requirements.