STATUTORY RULES.
1931. No. 136.
REGULATION UNDER THE POST AND TELEGRAPH ACT 1901-1923.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Post and Telegraph Act 1901-1923 to come into operation forthwith.
Dated this second day of November, 1931.
ISAAC A. ISAACS
Governor-General.
By His Excellency’s Command,
A. E. GREEN
Postmaster-General.
Amendment of the Telegraph Regulations.
(Statutory Rules 1927, No. 142, as amended to this date.)
After Telegraph Regulation 79 the following regulation is inserted:—
Stamp duty on receipt.
79a. Stamp duty under the law of any State shall not be payable on any receipt given in connexion with any transaction under these Regulations.
By Authority: H. J Green, Government Printer, Canberra.
3000.—Price 3d.
Overview
The Statutory Rules 1931 No. 136 is a legislative instrument enacted under the Post and Telegraph Act 1901-1923 to amend the existing Telegraph Regulations. This regulation was introduced to address a specific issue concerning stamp duty on receipts given in connection with transactions under the Telegraph Regulations. The problem it aimed to resolve was the imposition of stamp duty by state laws on receipts issued for telegraphic transactions, which created an additional financial burden on both the government and the public. The regulation was made by the Governor-General, Sir Isaac Isaacs, acting on the advice of the Federal Executive Council, and came into operation immediately upon its enactment on the second day of November 1931. The policy objective behind this amendment was to exempt such receipts from stamp duty, thereby streamlining the process and reducing unnecessary costs associated with telegraphic services.
Scope and Application
The Regulation under the Post and Telegraph Act 1901-1923 applies to all transactions conducted under the provisions of the Act, specifically focusing on the stamp duty implications for receipts issued in the context of these transactions. It is designed to ensure that no stamp duty, as prescribed by any state law, is payable on any receipt provided in relation to activities governed by the Telegraph Regulations. This regulation affects individuals, businesses, and entities that engage in transactions involving the Commonwealth's postal and telegraph services, ensuring that the Commonwealth's operations are not unduly burdened by state-imposed stamp duties on receipts. The regulation extends across the Commonwealth, thereby applying uniformly regardless of state or territory boundaries. Importantly, it explicitly excludes stamp duty on receipts for transactions under these regulations, thereby streamlining and potentially reducing administrative costs for those involved in such activities. The regulation is a direct amendment to the existing Telegraph Regulations, thereby extending its reach and application through the subordinate legislative instrument.
Key Provisions
The key operative sections of these regulations are found in the amendment to the Telegraph Regulations. The most significant addition is the insertion of Regulation 79a (Stamp duty on receipt). This regulation explicitly states that stamp duty, as defined by the laws of any State, is not payable on any receipt given in connection with any transaction under these Regulations. This provision aims to ensure that businesses and individuals do not incur additional costs on receipts issued for transactions governed by the Telegraph Regulations, thereby streamlining the process and potentially reducing costs for those involved.
The regulations impose specific obligations on the parties or entities they govern, primarily concerning the exemption from stamp duty on receipts issued for transactions under these regulations. This exemption is intended to simplify the transactional process and reduce financial burdens on participants. The entities involved, such as postal and telegraph service providers and their customers, are required to adhere to this provision by not levying or paying stamp duty on receipts issued for transactions covered under these regulations. This obligation ensures compliance with the legislative intent to streamline and deregulate certain transactional aspects.
In terms of consequences for breach, the regulations do not explicitly outline specific offences or penalties for non-compliance with the stamp duty exemption provision. However, the overarching framework of the Post and Telegraph Act 1901-1923 may impose penalties for general non-compliance. While the exact penalties are not detailed in these regulations, they could include fines, legal action, or other administrative penalties as prescribed by the broader legislation. The primary focus of these regulations is on the exemption itself, with compliance being implicitly expected to avoid any additional financial liabilities.