Taxation Administration Regulations (Amendment) 1993 No. 194
EXPLANATORY STATEMENT
STATUTORY RULES 1993 No. 194
ISSUED BY AUTHORITY OF THE ASSISTANT TREASURER
Taxation Administration Act 1953
Taxation Administration Regulations (Amendment)
These regulations are made under section 18 of the Taxation Administration Act 1953 (the Act).
Section 16 of the Act authorises the appropriation of funds from the Consolidated Revenue Fund to allow the Commissioner to pay to people certain monies where he is required to do so under a provision of a taxation law. Sub-subparagraph 16(2)(a)(i)(B) allows for certain provisions to be prescribed so that payments covered by those provisions can be made. One such provision is subsection 108(4) of the Sales Tax Assessment Act 1992 which provides for the scale of expenses to be allowed to persons who are required to attend and give evidence before the Commissioner or an authorised officer.
Provisions of this nature are normally prescribed in Regulation 19 of the Taxation Administration Regulations. However, at present, subsection 108(4) is not prescribed. These regulations will insert a reference to subsection 108(4) of the Sales Tax Assessment Act 1993 into Regulation 19 of the Taxation Administration Regulations. This reference will allow for the payment of witness expenses incurred under the streamlined sales tax law, which commenced to apply on 1 January 1993, to be appropriated from the Consolidated Revenue Fund.
The regulations will commence on 1 January 1993. Subsection 48(2) of the Acts Interpretation Act 1901 provides that regulations cannot commence before the date of notification if the regulations would be prejudicial to the rights of a person other than the Commonwealth or if they imposed liabilities on any person other than the Commonwealth in respect of anything done before the date of notification. The amending regulations will not be prejudicial, nor impose liabilities, on any person other than the Commonwealth, therefore they can be made retrospectively. These regulations actually allow a benefit to be paid to any person required to be a witness before the Commissioner of Taxation.
Commencement
Subregulation 1.1 provides that these regulations will commence on 1 January 1993.
Amendment
Subregulation 2.1 provides that the Taxation Administration Regulations are amended as set out in these regulations.
Regulation 19 (Prescribed provisions for the purposes of subsubparagraph 16(2)(a)(i)(B) of the Act)
Subregulation 3.1 inserts the words "(ea) subsection 108(4) of the Sales Tax Assessment Act 1992" after paragraph (e) in Regulation 19.
Overview
The Taxation Administration Regulations (Amendment) 1993 No. 194 were issued under the authority of the Assistant Treasurer, pursuant to section 18 of the Taxation Administration Act 1953. The problem these regulations address is the need to prescribe certain provisions to enable payments to be made from the Consolidated Revenue Fund, specifically to allow the payment of witness expenses incurred under the streamlined sales tax law. These regulations amend Regulation 19 of the Taxation Administration Regulations to include a reference to subsection 108(4) of the Sales Tax Assessment Act 1992, thereby enabling payments for witnesses who must attend and give evidence before the Commissioner or an authorised officer. The regulations, which came into effect on 1 January 1993, ensure that no prejudicial or liability-imposing effects will be experienced by anyone other than the Commonwealth, allowing them to be applied retrospectively and thus provide immediate benefit to witnesses.
Scope and Application
The Taxation Administration Regulations (Amendment) 1993 No. 194 applies to provisions of the Taxation Administration Act 1953, particularly relating to the appropriation of funds from the Consolidated Revenue Fund for payments to individuals under taxation laws. These regulations are designed to allow for the payment of witness expenses incurred under the streamlined sales tax law, which became effective on 1 January 1993, to be appropriated from the Consolidated Revenue Fund. The application of these regulations extends to any person required to be a witness before the Commissioner of Taxation, as they are inserted into Regulation 19 of the Taxation Administration Regulations, specifically referencing subsection 108(4) of the Sales Tax Assessment Act 1992. The regulations have a retrospective commencement date of 1 January 1993, and do not prejudice or impose liabilities on any person other than the Commonwealth in respect of anything done before the date of notification.
Key Provisions
The Taxation Administration Regulations (Amendment) 1993 No. 194 primarily amend the Taxation Administration Regulations to allow for the appropriation of funds from the Consolidated Revenue Fund for specific payments. The main operative sections involved are subregulation 1.1 (Commencement), subregulation 2.1 (Amendment), and subregulation 3.1 (Prescribed provisions). Subregulation 1.1 specifies that these regulations will commence on 1 January 1993, and subregulation 2.1 outlines the amendments being made to the Taxation Administration Regulations. Subregulation 3.1 inserts a reference to subsection 108(4) of the Sales Tax Assessment Act 1992 into Regulation 19, allowing for payments of witness expenses under the streamlined sales tax law to be made from the Consolidated Revenue Fund.
The obligations imposed by these regulations are primarily on the Commissioner of Taxation, who is now empowered to make payments for witness expenses incurred under the streamlined sales tax law. This includes the obligation to ensure that such payments are appropriately documented and that they are made in accordance with the prescribed provisions. The regulations ensure that the Commissioner can now lawfully make payments to witnesses who are required to give evidence before him or an authorised officer, under subsection 108(4) of the Sales Tax Assessment Act 1992.
For breaches of the provisions set out in these regulations, there are potential civil and criminal consequences. While the specific offences and penalties are not detailed in the explanatory statement, breaches of regulations related to the appropriation of funds or the payment of witness expenses could result in penalties under the Taxation Administration Act 1953 and other relevant legislation. In general, penalties for such breaches could include fines, imprisonment, or both, depending on the severity and intent of the breach. The maximum penalties would be determined by the specific provisions of the applicable laws.