EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 413
ISSUED BY THE AUTHORITY OF THE TREASURER
These regulations amending the Tobacco Charges Regulations are consequential upon amendments to the Tobacco Charges Assessment Act 1955 (the Act) by the Taxation Laws Amendment Act 1984 (the amending Act) which, inter alia, substantially increased the maximum levels of court-imposed penalties for offences against taxation laws administered by the Commissioner of Taxation and enacted in the Taxation Administration Act 1953 consolidated offence and prosecution provisions relating to those laws.
Regulation 1 facilitates references to the Tobacco Charges Regulations which are referred to as the “Principal Regulations”.
Regulation 2 will repeal regulations 15 and 16 which contain procedural rules for proceedings against a person for offences under the Act. The repeal of these regulations is consequential upon the repeal of section 30 of the Act and the enactment in Part III of the Taxation Administration Act 1953 of consolidated offence and prosecution provisions in relation to the various taxation laws.
Regulation 3 will increase from $40 to $500 the maximum penalties prescribed by regulation 19 for offences relating to the signing of a return, notice or other document by or for persons liable to pay tobacco charge.
By reason of section 8 of the Acts Interpretation Act 1901, the Commissioner of Taxation may continue to institute prosecutions under section 30 of the Tobacco Charges Assessment
Act 1955 in relation to offences committed prior to the repeal of that section by the amending Act. Regulation 4 contains transitional rules which will ensure that those regulations which apply to prosecutions under section 30 - regulations 15 and 16 - may continue to apply notwithstanding their repeal by regulation 2.