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.
Overview
The Sales Tax Procedure Regulations 1957 were amended by Statutory Rules 1996 No. 84 to address technical issues within the existing regulations concerning the validation of official signatures and the reimbursement of expenses for persons required to attend and give evidence before the Commissioner. These amendments were issued by the authority of the Treasurer and implemented by the Parliament of Australia to ensure the efficient administration of sales tax proceedings. The policy objective behind these amendments was to streamline the procedural requirements and enhance the accuracy and reliability of official documentation, while also providing a fair and updated scale of expenses for those attending and giving evidence.
The primary change introduced by these regulations was the requirement for judicial notice to be taken of the official signatures of the Commissioner, a Second Commissioner, or a Deputy Commissioner of Taxation on any document they sign, whether written, stamped, or printed. This amendment aimed to eliminate any potential disputes regarding the authenticity of such signatures. Additionally, the regulations introduced a new scale of expenses, replacing the previous scale under the Public Works Committee Regulations, to better reflect the current standards and practices in line with relevant High Court Rules. This adjustment sought to ensure that individuals providing evidence are adequately compensated for their time and expenses, thereby encouraging fair and effective participation in the legal process.
Scope and Application
The Sales Tax Procedure Regulations, as amended by these statutory rules, apply to the conduct and transactions of individuals and entities required to engage with the Commissioner of Taxation, including the Commissioner, Second Commissioner, and Deputy Commissioner of Taxation. These amendments are pertinent to those who must provide evidence before the Commissioner, as they alter the method of calculating expenses for such appearances. The regulations extend to the entire Commonwealth of Australia, aligning with the national jurisdiction. Notably, these regulations do not introduce any exclusions or exemptions from their application but instead refine existing provisions. The scope of the regulations is further extended or clarified through subordinate instruments, such as the scale of expenses detailed in Schedule 2, which references the High Court Rules and replaces the previous reliance on Public Works Committee Regulations. This new schedule provides a clear framework for determining the expenses to which individuals are entitled when attending and giving evidence before the Commissioner, enhancing the efficiency and accuracy of the procedural requirements.
Key Provisions
The main operative sections of this Statutory Rule require that judicial notice be taken of the names and signatures of the Commissioner, a Second Commissioner, or a Deputy Commissioner of Taxation (regulation 2). It also provides a revised scale of expenses for persons required to attend and give evidence before the Commissioner (regulation 3). This rule inserts a new regulation 24, which requires judicial notice to be taken of the names and signatures of these officers and provides that any document bearing their written, printed, or stamped name (including a facsimile of the signature) is deemed to have been duly signed by that person (regulation 2). Additionally, it amends regulation 34 to specify 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 relevant High Court Rules rather than the Public Works Committee Regulations (regulation 3). A new Schedule is inserted into the Principal Regulations to specify the Scale of Expenses for persons required to attend and give evidence before the Commissioner, calculated by reference to the relevant amounts specified in the High Court Rules (regulation 5).
The obligations imposed by this Act on the parties it governs include taking judicial notice of the names and signatures of the Commissioner, a Second Commissioner, or a Deputy Commissioner of Taxation, as outlined in regulation 2. It requires that any document bearing their written, printed, or stamped name (including a facsimile of the signature) be deemed to have been duly signed by that person unless proof to the contrary is provided. Additionally, the Act mandates 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 relevant High Court Rules instead of the Public Works Committee Regulations, as stated in regulation 3. This change ensures that the expenses are calculated in accordance with the new scale of expenses provided in the inserted Schedule.
There are no specific offences, penalties, or civil/criminal consequences outlined for breaches of this Statutory Rule. However, it is important to note that failure to comply with the judicial notice requirement or the calculation of expenses could potentially lead to disputes or challenges in legal proceedings where these regulations are relevant. The emphasis is on ensuring that the judicial processes are streamlined and that the expenses for those required to attend and give evidence before the Commissioner are appropriately calculated and reimbursed.