EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 418
ISSUED BY THE AUTHORITY OF THE TREASURER
These regulations amending the Sales Tax Procedure Regulations improve in a technical way an existing regulation that validates, and requires judicial notice to be taken of, an official signature of the Commissioner, a Second Commissioner or a Deputy Commissioner of Taxation, written, stamped or printed on a document. They also provide a more appropriate scale of expenses for persons required to attend and give evidence before the Commissioner in accordance with existing regulation 11.
Regulation 1 facilitates references to the Sales Tax Procedure Regulations, which are referred to as the “Principal Regulations”.
Regulation 2 will repeal existing regulation 24 and insert a new regulation 24 which will require that judicial notice be taken of the names and signatures of the Commissioner, a Second Commissioner or a Deputy Commissioner of Taxation. New sub-regulation 24(2) will provide that, in the absence of proof that it was issued without authority, any document bearing the written, printed or stamped name (including a facsimile of the signature) of the Commissioner, a Second Commissioner or a Deputy Commissioner is deemed to have been duly signed by that person.
Regulation 3 will amend existing regulation 34 which provides that the fees and travelling expenses payable to a person who is required to attend and give evidence before the Commissioner be calculated by reference to the Public Works Committee Regulations. The amounts payable to such persons will instead be calculated by reference to relevant High Court Rules in accordance with a scale of expenses in Schedule 2 to the Principal Regulations, which is being inserted by regulation 5.
New sub-regulation 34(2) will provide that a reference in that scale to the Commissioner includes a reference to a duly authorised officer and a reference in the scale to the High Court Rules is a reference to those Rules as in force from time to time.
Regulation 4 makes a minor drafting amendment consequential upon the insertion of a second schedule in the Principal Regulations.
Regulation 5 will add a new Schedule to the Principal Regulations which will specify the Scale of Expenses for persons required, under those Regulations, to attend and give evidence before the Commissioner. At present, the scale of such expenses is that prescribed in the Public Works Committee Regulations. By Items 1 and 2 of the new scale, a person attending before the Commissioner is entitled to an amount in relation to expenses which is calculated by reference to the relevant amounts specified in the High Court Rules. In addition to any amount to which the person may be entitled under Item 1 or 2, an expert witness is also entitled to a reasonable amount for qualifying to give that evidence - Item 3. Item 4 provides for the payment of reasonable amounts in respect of travelling expenses, meals and accommodation.