Tobacco Charges Amendment Regulations 2000 (No. 1)

Administered by Department of the Treasury

Legislation au F2000B00243 Regulations Not in force Legislative Instrument

Legislation content

Tobacco Charges Amendment Regulations 2000 (No. 1) 2000 No. 231

EXPLANATORY STATEMENT

STATUTORY RULES 2000 No. 231

Issued by Authority of the Assistant Treasurer

Fringe Benefits Tax Assessment Act 1986

Tobacco Charges Assessment Act 1955

Wool Tax (Administration) Act 1964

Fringe Benefits Tax Amendment Regulations 2000 (No. 3)

Tobacco Charges Amendment Regulations 2000 (No. 1)

Wool Tax (Administration) Amendment Regulations 2000 (No. 1)

The Governor-General may make regulations under section 1 35 of the Fringe Benefits Tax Assessment Act 1986, section 42 of the Tobacco Charges Assessment Act 1955 and section 93 of the Wool Tax (Administration) Act 1964 for the purposes of those Acts respectively.

The amending regulations omit a number of regulations in the Fringe Benefits Tax Regulations 1992 (FBTR), the Tobacco Charges Regulations and the Wool Tax (Administration) Regulations that supported the Commissioner of Taxation's powers to recover unpaid tax liabilities prior to 1 July 2000.

On 1 July 2000 the standardised collection and recovery rules commenced to apply. The standardised rules apply uniformly to tax-related liabilities and other amounts which remain unpaid after they become due and payable, and replace former recovery provisions scattered throughout the taxation law. The standardised rules were introduced by the A New Tax System (Tax Administration) Act 1999 and are contained in Part 4-15 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).

Standardising the former recovery provisions provided an opportunity to elevate some regulations into the principal legislation. Consequently, these regulations are now redundant and are omitted by these amendments. The' regulations omitted relate to evidentiary certificates and giving evidence by affidavit.

The amendments commence on gazettal.

Detailed explanations of the amendments are attached.

ATTACHMENT

Name of Regulations

The amending regulations are called the Fringe Benefits Tax Amendment Regulations (No. 3) [Regulation 1]

Commencement

The regulations commence on gazettal. [Regulation 2]

Amendments to the Fringe Benefits Tax Regulations 1992

The amendments to the existing regulations are in Schedule 1 to the amending regulations. [Regulation 3]

Regulations 16 and 17- Evidentiary certificate and evidence by affidavit

Regulations 16 and 17 are omitted. The provisions of these regulations are now contained in sections 255-45 and 255-55 respectively of Schedule 1 to the TAA 1953. The regulations supported recovery proceedings under the ITAA 1936. [Schedule 1, item 1]

ATTACHMENT

Name of Regulations

The amending regulations are called the Tobacco Charges Amendment Regulations 2000 (No. 1). [Regulation 1]

Commencement

The regulations commence on gazettal. [Regulation 2]

Amendments to the Tobacco Charges Regulations

The amendments to the existing regulations are in Schedule 1 to the amending regulations. [Regulation 3]

Regulation 1 - Name of regulations

The name of the Regulations made under the Tobacco Charges Assessment Act 1955 is changed to the Tobacco Charges Regulations 1958. This change accords with the new naming method for Regulations. [Schedule 1, item 1]

Regulations 8 and 9 - Evidentiary certificates and evidence by affidavit

Regulations 8 and 8 are omitted. The provisions of these regulations are now contained in sections 255-45 and 255-55 respectively of Schedule 1 to the TAA 1953. The regulations supported recovery proceedings under the ITAA 1936. [Schedule 1, item 2]

ATTACHMENT

Name of Regulations

The amending regulations are called the Wool Tax (Administration) Amendment Regulations 2000 (No. [Regulation 1]

Commencement

The regulations commence on gazettal. [Regulation 2]

Amendments to the Wool Tax (Administration) Regulations

The amendments to the existing regulations are in Schedule 1 to the amending regulations. [Regulation 3]

Regulation 1 - Name of regulations

The name of the Regulations made under the Wool Tax (Administration) Act 1964 is changed to the Wool Tax (Administration) Regulations 1964. This change accords with the new naming method for Regulations. [Schedule 1, item 1]

Regulations 31 and 35 - Evidentiary certificates and evidence by affidavit

Regulations 31 and 35 are omitted. The provisions of these regulations are now contained in sections 255-45 and 255-55 respectively of Schedule 1 to the TAA 1953. The regulations supported recovery proceedings under the ITAA 1936. [Schedule 1, item 2]

 

Overview

The Tobacco Charges Amendment Regulations 2000 (No. 1) were enacted to streamline and standardise the recovery of unpaid tax liabilities in line with the new tax system introduced by the A New Tax System (Tax Administration) Act 1999. This legislative instrument, issued under the authority of the Assistant Treasurer, makes amendments to the Tobacco Charges Regulations 1958, the Fringe Benefits Tax Regulations 1992, and the Wool Tax (Administration) Regulations 1964. These regulations were updated to reflect the new standardised collection and recovery rules that commenced on 1 July 2000, which were intended to provide a uniform approach to tax-related liabilities across different taxation laws. By omitting certain regulations related to evidentiary certificates and evidence by affidavit, these amendments align with the broader policy objective of simplifying and consolidating tax administration processes. The changes were made to ensure compliance with the new statutory rules contained in Part 4-15 of Schedule 1 to the Taxation Administration Act 1953.

Scope and Application

The Tobacco Charges Amendment Regulations 2000 (No. 1) applies to entities and persons subject to the Tobacco Charges Assessment Act 1955 and its corresponding regulations, specifically targeting industries involved in the manufacture, importation, and distribution of tobacco products. These regulations operate within the Commonwealth jurisdiction, meaning they apply across Australia, impacting all states and territories. The regulations were introduced to align with the standardised collection and recovery rules that commenced on 1 July 2000, as established by the A New Tax System (Tax Administration) Act 1999. These amendments focus on the removal of certain regulations that previously supported recovery proceedings under the Income Tax Assessment Act 1936, particularly those relating to evidentiary certificates and giving evidence by affidavit. The changes are effective from the date of gazettal, with specific detailed explanations of the amendments provided in the attached schedules.

Key Provisions

The main operative sections of the Tobacco Charges Amendment Regulations 2000 (No. 1) (F2000B00243) concern the amendment and omission of certain regulations under the Tobacco Charges Assessment Act 1955, as well as the renaming of the Tobacco Charges Regulations. Specifically, section 1 (Regulation 1) identifies the name of these amending regulations, and section 2 (Regulation 2) states that the regulations commence on gazettal. Regulation 1 (Schedule 1, item 1) changes the name of the existing regulations to the Tobacco Charges Regulations 1958 to align with a new naming convention for regulations. Regulation 3 (Schedule 1, item 2) omits Regulations 8 and 9, which previously provided for evidentiary certificates and evidence by affidavit, as these provisions have been incorporated into the Taxation Administration Act 1953 (TAA 1953). These regulations impose specific obligations and requirements on the parties and entities governed by the Tobacco Charges Assessment Act 1955. The amendments require entities to comply with the new standardised collection and recovery rules that came into effect on 1 July 2000. These rules, introduced by the A New Tax System (Tax Administration) Act 1999, apply uniformly to all tax-related liabilities and other amounts that remain unpaid after they become due and payable. The removal of certain regulations, such as those related to evidentiary certificates and evidence by affidavit, means that entities must now adhere to the new standardised procedures outlined in the TAA 1953 for any recovery proceedings. The Tobacco Charges Amendment Regulations 2000 (No. 1) do not explicitly outline specific offences, penalties, or consequences for non-compliance. However, entities that fail to comply with the standardised collection and recovery rules or the new provisions in the TAA 1953 could potentially face administrative or legal consequences. These may include interest on unpaid taxes, penalties for late payment, or legal action to enforce the collection of the owed amounts. The specific penalties would be determined in accordance with the provisions of the TAA 1953 and any relevant taxation legislation.

Legal classification tags

Area of Law
Taxation Law
Instrument
Regulation
Concepts
Commencement Provisions
Repeal & Amendment
Standardised Collection and Recovery Rules

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.