EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 415
ISSUED BY THE AUTHORITY OF THE TREASURER
These regulations amending the Taxation Administration Regulations will provide a more appropriate scale of expenses for persons required to attend and give evidence before the Commissioner in accordance with section 141 of the Taxation Administration Act 1953. They will also replace an existing regulation that validates as an official signature a facsimile, stamped or printed on an official document, of the signature of the Commissioner, a Second Commissioner or a Deputy Commissioner of Taxation and ensure that, where the names of those persons are printed on official documents, the documents are taken as having been duly signed.
Regulation 1 provides for the amending regulations to come into operation on 15 December 1984. That commencement date avoids technical drafting difficulties that would otherwise ensue if the regulations were to come into operation on the same day, 14 December 1984, as other regulations that are being made to the Taxation Administration Regulations.
Regulation 2 facilitates references to the Taxation Administration Regulations which are referred to as the “Principal Regulations”.
By regulation 12 of the Principal Regulations, any official document bearing a stamped or printed facsimile of the signature of the Commissioner, a Second Commissioner or a Deputy Commissioner is to be taken to have been personally signed by that person unless it is proved that the document was issued without authority. Regulation 3 will repeal regulation 12 and insert a new regulation 12 which will require that judicial notice shall be taken of the names and signatures of the Commissioner, a Second Commissioner or a Deputy Commissioner of Taxation. New sub-regulation 12(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 4 amends regulation 14 which prescribes the scale of expenses for persons required to attend and give evidence before the Commissioner pursuant to section 141 of the Taxation-Administration Act 1953. By sub-regulation 14(1) as amended, the scale of expenses will be that set out in Schedule 2, which is being inserted by regulation 6, rather than, as at present, the scale of fees prescribed in the Public Works Committee Regulations.
New sub-regulation 14(2) will specify that a reference to the Commissioner in the scale of expenses in Schedule 2 includes a reference to any officer authorised by the Commissioner for the purposes of section 141 of the Taxation Administration Act 1953, and makes it clear that a reference in the scale in Schedule 2 to the High Court Rules is a reference to those Rules as amended from time to time.
Regulation 5 makes a minor drafting change consequent upon the insertion of Schedule 2 in the Principal Regulations.
Regulation 6 will add as Schedule 2 to the Principal Regulations the Scale of Expenses referred to in regulation 14 as amended. By Items 1 and 2 of the scale, a person attending before the Commissioner is entitled to an amount in relation to expenses which is calculated by reference to relevant amounts specified in the High Court Rules. In addition to any amount to which the person may be entitled under Items 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.