STATUTORY RULES.
1943. No. 254.
REGULATIONS UNDER THE NATIONAL SECURITY ACT 1939–1943.*
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the National Security Act 1939-1943.
Dated this twenty-ninth day of September, 1943.
GOWRIE
Governor-General.
By His Excellency’s Command,
J. B. CHIFLEY
for and on behalf of the Minister of State for Defence.
Amendments of the National Security (War Damage to Property) Regulations. †
Exemption from application of Regulations.
1. Regulation 5 of the National Security (War Damage to Property) Regulations is amended—
(a) by omitting from sub-regulation (1.) the words “and (3.)” and inserting in their stead the words”, (3.) and (3a.)”;
(b) by omitting from paragraph (a) of sub-regulation (1.) all the words after the words “owned by” and inserting in their stead the words “the Commonwealth or any public authority of the Commonwealth or the Administration of any Territory of the Commonwealth;”;
(c) by omitting from paragraph (e) of sub-regulation (1.) the word “or” (last occurring);
* Notified in the Commonwealth Gazette on 1st October, 1943.
† Statutory Rules 1942, No. 79, as amended by Statutory Rules 1942, Nos. 222 and 494; and Statutory Rules 1943, No. 88.
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(d) by inserting at the end of sub-regulation (1.) the words—
“or
(g) to any property or goods owned by the Government of any country outside Australia or any fixed property situated on land leased to any such Government under a lease the term of which when it was entered into exceeded seven years.”; and
(e) by inserting the following sub-regulation after sub-regulation (3.):—
“(3a.) Where any property or goods are acquired by the Commonwealth, and the control of the property or goods is vested in a Minister of State, a Department of State or an officer or authority of the Commonwealth, the Minister may, by order published in the Gazette, declare that the provisions of these Regulations shall apply to that property or those goods, and thereupon—
(a) the provisions of these Regulations shall apply to such officer or authority of the Commonwealth as is specified in the Order in respect of that property or those goods in like manner as they apply to a private individual in respect of property or goods owned by him; and
(b) that property or those goods shall, so long as they remain the property of the Commonwealth, be deemed, for the purposes of these Regulations, to be owned by the officer or authority specified in the Order.”.
Contributions to be made.
2. Regulation 26 of the National Security (War Damage to Property) Regulations is amended—
(a) by omitting from sub-regulation (2.) the words “and without prejudice to the right of recovering from the owner or lessee liable to make the contributions under that paragraph,”; and
(b) by adding at the end thereof the following proviso and sub-regulations:—
“Provided that nothing in this sub-regulation shall prejudice—
(a) the right of any person from whom a contribution is collected in pursuance of this sub-regulation to recover the amount of the contribution or any portion thereof from any other person who, but for this sub-regulation, would be liable to make the contribution or pay any portion thereof; or
(b) the right of the Commission to recover direct from the person liable to make a contribution under paragraph (a) of the last preceding sub-regulation.
“(3.) Where any lessee of land on which fixed property is situated (including a mesne lessee or a sub-lessee) has given a sub-lease of the land, the term of which
exceeded seven years when it was entered into, then the lessee who is entitled to possession of the land as against the owner or any other lessee shall be deemed to be the lessee referred to in paragraph (a) of sub-regulation (1.) of this regulation as the person liable to make contributions in respect of the fixed property:
Provided that for the purpose of determining such right to possession no regard shall be had to the right to possession of any person holding under a tenancy for a term of seven years or less, and the possession of any such person shall be deemed to be the possession of his lessor.
“(4.) In this regulation ‘lease’ shall be deemed to include a sub-lease and ‘lessee’ shall be deemed to include any mesne lessee or sub-lessee.”.
Assessment.
3. Regulation 29 of the National Security (War Damage to Property) Regulations is amended by omitting sub-regulation (2.) and inserting in its stead the following sub-regulations:—
“(2.) Where the Commission, from information in its possession, is of opinion that any person is the owner of plant, which, together with all other plant owned by him, exceeds One thousand pounds in value, and the Commission has not received a return from such person as required by regulation 16 of these Regulations, or where the Commission has received a return from any person in accordance with regulation 16 of these Regulations but has not received a contribution in accordance with Part VI. of these Regulations, the Commission may make an assessment of the contribution payable by such person in respect of the plant owned by him.
“(3.) Where the Commission, from information in its possession, is of opinion that any person is the owner of stock which, together with all other stock owned by him, exceeds One thousand pounds in value, and the Commission has not received a return from such person as required by regulation 17 of these Regulations, or where the Commission has received a return from any person in accordance with regulation 17 of these Regulations but has not received a contribution in accordance with Part VI. of these Regulations, the Commission may make an assessment of the contribution payable by such person in respect of the stock owned by him.
“(4.) An assessment in pursuance of sub-regulation (2.) or sub-regulation (3.) of this regulation shall set out—
(a) the amount estimated by the Commission as the value of the plant or stock, as the case may be;
(b) the date from which the owner became liable to contribute in respect thereof;
(c) the amount of contribution assessed and payable; and
(d) the person or authority to whom the contribution is to be paid,
and notice of the assessment shall be served on the owner.
“(5.) Payment of the amount of the assessment in accordance with regulation 30 of these Regulations shall not relieve any person of liability to penalties for having failed to comply with Parts IV. and VI. of these Regulations.
“(6.) The Commission may at any time cause to be served on any person on whom notice of an assessment has been served in pursuance of this regulation notice of an amendment of the assessment or of a further assessment or of the amendment of a further assessment.”.
When contributions payable.
4. Regulation 30 of the National Security (War Damage to Property) Regulations is amended by adding at the end of sub-regulation (2.) the words “, and, where an assessment is issued by the Commission in pursuance of regulation 29 of these Regulations, within twenty-eight days after the date on which notice of the assessment is served upon the person liable to pay the contribution.”.
To whom contributions payable.
5. Regulation 31 of the National Security (War Damage to Property) Regulations is amended by inserting at the end of paragraph (5) of sub-regulation (1.) the words “, or, where an assessment is issued by the Commission in pursuance of regulation 29 of these Regulations, to the person or authority specified in the notice of the assessment”.
Recovery of contribution by person paying on behalf of another.
6. Regulation 33 of the National Security (War Damage to Property) Regulations is amended by omitting sub-regulations (1.) and (2.) and inserting in their stead the following sub-regulations:—
“(1.) Where any fixed property or the land on which it is situated is the subject of any lease the term of which when it was entered into exceeded seven years and—
(a) the contribution in respect of the fixed property is paid by the lessor but the interest of the lessee is such that he would in the event of the occurrence of war damage be entitled to the whole or any portion of the compensation payable in respect of that fixed property; or
(b) the contribution in respect of the fixed property is paid by the lessee but the interest of the lessor is such that he would in the event of the occurrence of war damage be entitled to the whole or any portion of the compensation payable in respect of that fixed property,
then such lessor or lessee (as the case may be) who has paid the contribution shall, notwithstanding any provision in the terms of the lease, be entitled to recover from the lessee or lessor (as the case may be) such amount as bears to the contribution paid the same proportion as the amount of the compensation to which the lessee or lessor (as the case may be) would be entitled bears to the total amount of compensation.
“(2.) Where the fixed property or the land on which it is situated is the subject of more than one lease, then the several rights of recovery given by the last preceding regulation shall apply as between every lessor and lessee (whether mesne lessor and mesne lessee or sub-lessor and sub-lessee, as the case may be) of each such lease, the term of which exceeded seven years when it was entered into.
“(2a.) Where any lessee is entitled under the last two preceding sub-regulations to recover the whole or any part of a contribution from his lessor he may, without prejudice to any other method of recovery, deduct the amount thereof from any rent otherwise payable by him to such lessor.”.
Recovery from person in apparent possession or occupation.
7. Regulation 36a of the National Security (War Damage to Property) Regulations is amended by omitting from sub-regulation (6.) the word “sub-regulation” and inserting in its stead the word “regulation”.
Assessment and recording of war damage.
8. Regulation 38 of the National Security (War Damage to Property) Regulations is amended—
(a) by omitting from paragraph (a) of sub-regulation (2.) the word “or” (last occurring); and
(b) by adding the following proviso at the end of paragraph (a) of sub-regulation (2.):—
“Provided further that where in pursuance of the last preceding proviso a reduction is deemed to be made in the value of fixed property, plant or stock on which contributions were payable a reduction in like proportion shall also be deemed to be made in the value of the fixed property, plant or stock immediately after the occurrence of the war damage; or”;
(c) by omitting from paragraph (b) of sub-regulation (2.) the word “plant” and inserting in its stead the words “fixed property, plant or stock”;
(d) by omitting from sub-paragraph (ii) of paragraph (b) of sub-regulation (2.) the word “or”;
(e) by inserting in sub-paragraph (iii) of paragraph (b) of sub-regulation (2.), after the word “article”, the words “of plant”; and
(f) by inserting at the end of paragraph (b) of sub-regulation (2.) the words—
“or
(iv) where the requirements of Part IV. of these Regulations have not been complied with in respect of the fixed property, plant or stock (as the case may be) twenty per centum (or such greater percentage as the Commission, in special cases, determines) of the amount which would otherwise be assessed and recorded.”.
Compensation recorded to bear interest.
9. Regulation 41 of the National Security (War Damage to Property) Regulations is amended—
(a) by omitting from sub-regulation (1.) the words “assessment of the compensation” and inserting in their stead the words “date of the occurrence of the war damage”;
(b) by omitting from the proviso to sub-regulation (1.), the words “or plant” and inserting in their stead the words “, plant or stock”; and
(c) by adding the following proviso at the end of sub-regulation (1.):—
“Provided further that where the date of the occurrence of the war damage cannot be ascertained, the Commission may fix a date as the probable date, and that date shall for the purposes of this regulation be deemed to be the date of the occurrence of the war damage.”.
Application for voluntary participation.
10. Regulation 45 of the National Security (War Damage to Property) Regulations is amended—
(a) by adding the following proviso at the end of sub-regulation (1.):—
“Provided that goods which, having arrived from overseas, are temporarily in Australia on land awaiting
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reshipment to some other overseas port, shall not be brought within the provisions of these Regulations except at full value”; and
(b) by adding at the end thereof the following sub-regulation:—
“(5.) Where war damage has occurred in respect of any property or goods situated in Papua, New Guinea, or in that part of Australia north of the twentieth parallel of South Latitude and west of the border between Queensland and the Northern Territory, being property or goods which would have been eligible for participation under this Part but no application had been made up to the time of such damage to bring such property or goods under these Regulations, the Commission may, if it thinks fit, permit an application to be made under this, regulation after the damage has occurred and, upon payment of the necessary contribution and the Commission recording its acceptance of the application, it shall be deemed that—
(a) the application was made,
(b) the contribution was paid, and
(c) all other action required to be taken under these Regulations prior to the assessment of the war damage was taken,
before the occurrence of the war damage.”.
Plant and stock under One thousand pounds which is exempt from contribution.
11. After regulation 47 of the National Security (War Damage to Property) Regulations the following regulation is inserted:—
“47a. Notwithstanding any other provisions of this Part, any plant or stock (as the case may be) not exceeding One thousand pounds in value and being plant or stock to which regulation 32 of these Regulations would apply if application were made to bring it within the provisions of these Regulations, shall be subject to the provisions of these Regulations as if it were plant or stock (as the case may be) of a value exceeding One thousand pounds.”.
Officers to observe secrecy.
12. Regulation 68 of the National Security (War Damage to Property) Regulations) is amended by adding at the end thereof the following sub-regulations:—
“(2.) Notwithstanding anything contained in the last preceding sub-regulation, any member or person referred to in that sub-regulation may communicate such information—
(a) to the Commissioner of Taxation, the Second Commissioner of Taxation or any Deputy Commissioner of Taxation, or
(b) to any person performing duties under any Act relating to taxation who is authorized in writing by one of the officers referred to in paragraph (a) of this sub-regulation to request such information on his behalf.
“(3.) Any person to whom information is communicated under the last preceding sub-regulation, and any person or employee under his control, shall, in respect of that information, be subject to the same obligations and liabilities under sub-regulation (1.) of this regulation as if he were a person performing duties under these Regulations and the information had come to his knowledge in consequence of his official position as such a person.”.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.