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.
Overview
The Statutory Rules 1984 No. 415, issued under the authority of the Treasurer, amend the Taxation Administration Regulations 1953 to address a need for a more appropriate scale of expenses for individuals required to attend and give evidence before the Commissioner, as outlined in section 141 of the Taxation Administration Act 1953. These regulations, enacted by the Parliament of Australia, aim to provide clearer guidelines and ensure fairness in the reimbursement of expenses for those involved in taxation proceedings. Additionally, the regulations update the validation process for official signatures on documents issued by the Commissioner, a Second Commissioner, or a Deputy Commissioner of Taxation, replacing a previous regulation that recognised a facsimile of the signature as an official signature. The new regulation now requires judicial notice of the printed names and signatures of these officials, ensuring that documents bearing their names are deemed duly signed unless proven otherwise. These amendments collectively aim to streamline the administrative processes associated with taxation proceedings and enhance the integrity of official documentation.
Scope and Application
The amending regulations under the Taxation Administration Regulations, as outlined in Statutory Rules 1984 No. 415, are issued by the authority of the Treasurer and are designed to provide a more appropriate scale of expenses for individuals required to attend and give evidence before the Commissioner in accordance with section 141 of the Taxation Administration Act 1953. These regulations apply to persons who must provide evidence before the Commissioner and aim to ensure that they are compensated appropriately for their time and expenses incurred during the process. The regulations also address the validation of official signatures on documents issued by the Commissioner, a Second Commissioner, or a Deputy Commissioner of Taxation, ensuring that such documents are recognised as duly signed unless proven otherwise. These regulations have a national reach, applying across Australia as they amend the Commonwealth regulations. The regulations exclude any situations where it can be proved that an official document was issued without authority, and they introduce a new scale of expenses based on specified amounts rather than the previously referenced Public Works Committee Regulations. Subordinate instruments may further define or refine the application of these regulations.
Key Provisions
The Statutory Rules 1984 No. 415, issued under the authority of the Treasurer, primarily amend the Taxation Administration Regulations by adjusting the scale of expenses for individuals required to attend and give evidence before the Commissioner, as per section 141 of the Taxation Administration Act 1953 (section 4). This amendment seeks to provide a more appropriate financial compensation for such individuals, replacing the previous scale of fees prescribed in the Public Works Committee Regulations (section 4). The new scale of expenses is detailed in Schedule 2, which is inserted by regulation 6 and specifies the amounts for various expenses, including those for expert witnesses and other related costs (regulation 4).
These regulations impose certain obligations on the individuals and entities they govern. For example, any official document bearing the name or facsimile of the signature of the Commissioner, a Second Commissioner, or a Deputy Commissioner of Taxation is deemed to have been duly signed by that person, provided there is no proof that it was issued without authority (regulation 3). This ensures that such documents are legally recognised as validly signed, facilitating the administration of tax laws. Additionally, the new scale of expenses outlined in Schedule 2 provides a clear framework for the compensation to be provided to individuals required to attend and give evidence before the Commissioner, ensuring that they are adequately reimbursed for their time and related expenses (regulation 4).
The regulations also outline potential consequences for non-compliance. While specific penalties are not detailed in the explanatory statement, it is implied that failure to adhere to the stipulated scale of expenses could lead to legal or administrative repercussions. For instance, if an official document is found to have been issued without authority, it may not be recognised as validly signed, potentially impacting legal proceedings or administrative actions (regulation 3). Although the explanatory statement does not explicitly state the penalties, breaches of such regulations could result in civil or criminal consequences, depending on the severity and context of the non-compliance.