EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 410
ISSUED BY THE AUTHORITY OF THE TREASURER
These regulations amending the Sales Tax Procedure Regulations will increase the level of penalties for offences against the Principal Regulations, and make a number of amendments consequential upon amendments to the Sales Tax Procedure Act 1934 (the Act) by the Taxation Laws Amendment Act 1984 (the amending Act) which was assented to on 19 October 1984.
Regulation 1 facilitates references to the Sales Tax Procedure Regulations which are referred to as the “Principal Regulations”.
Regulation 2 will repeal regulations 13, 14, 18, 20 and 21 of the Principal Regulations which contain procedural rules relating to proceedings against persons for offences under the Act. The repeal of these regulations is consequential upon the repeal of sections 7, 9 and 11 of the Act by the amending Act, and their replacement by consolidated offences and prosecution provisions in Part III of the Taxation Administration Act 1953.
Regulation 3 will increase from $40 to $500 the penalties specified in regulation 22 for offences relating to the signing of documents by or for a person.
Regulation 4 will repeal existing regulation 36 and substitute a new regulation 36 to provide that a person who contravenes any provision of the Principal Regulations for which a penalty is not expressly provided is guilty of an offence for which the maximum penalty is $500 - an increase from $40.
By reason of section 8 of the Acts Interpretation Act 1901, the Commissioner may continue to institute prosecutions under sections 7, 9 and 11 of the Act in relation to offences
specified in those sections that are committed prior to their repeal by the amending Act. Regulation 5 contains transitional rules which will ensure that existing regulations which apply to such prosecutions - namely, regulations 13, 14, 20 and 21 - continue to apply notwithstanding the repeal of those regulations by regulation 2.