EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 421
ISSUED BY THE AUTHORITY OF THE TREASURER
These regulations amending the Tobacco Charges Regulations will revise the existing scale of expenses for persons required to attend and give evidence before the Commissioner of Taxation in accordance with section 15 of the Tobacco Charges Assessment Act 1955 (the Act) and remove outdated references to addresses of offices of Deputy Commissioners of Taxation.
Regulation 1 facilitates references to the Tobacco Charges Regulations which are referred to as the “Principal Regulations”.
Regulation 2 will amend existing sub-regulation 3(2) which specifies that a reference in the regulations to the office of the Deputy Commissioner for a State is a reference to the address specified in the Schedule. By the amendment, such a reference will instead be to the office of a Deputy Commissioner exercising powers or performing functions in relation to the State. There will thus no longer be a need to specify an address for each Deputy Commissioner in the Schedule. The existing Schedule is being deleted by regulation 4.
Regulation 3 will repeal regulation 7 and substitute a new regulation 7 to prescribe a revised scale of expense entitlement for persons required to attend and give evidence under section 15 of the Act. By sub-regulation 7(1), the scale of fees will be that set out in the new Schedule which is being inserted by regulation 4. Paragraph 7(2)(a) provides that a reference to the Commissioner in the scale in the Schedule includes a reference to a person appointed by the Commissioner for the purposes of sub-section 15(1) of the Act, and paragraph 7(2)(b) makes it clear that a reference in the scale to the High Court Rules is a reference to those Rules as in force from time to time.
As mentioned in the notes to regulation 3, regulation 4 will repeal the existing Schedule (which contains the addresses of the offices of Deputy Commissioners) and replace it with a Schedule containing the Scale of Expenses to be allowed to persons attending before the Commissioner under section 15 of the Act.
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 Tobacco Charges Regulations Amendment (Expense Entitlements) Regulations 1996 were enacted to amend the Tobacco Charges Regulations under the Tobacco Charges Assessment Act 1955. This Act was introduced to address the need for a structured and updated framework for expense entitlements for individuals required to attend and give evidence before the Commissioner of Taxation. The regulations were issued by the authority of the Treasurer and aim to streamline the process by updating the scale of expenses and removing outdated references to the addresses of the offices of Deputy Commissioners of Taxation. The policy objective is to ensure that the regulations remain current and efficient, facilitating easier administration and compliance with the Act.
Scope and Application
The Tobacco Charges Regulations, as amended by Statutory Rules 1984 No. 421, apply to persons who are required to attend and give evidence before the Commissioner of Taxation under section 15 of the Tobacco Charges Assessment Act 1955. These regulations primarily revise the existing scale of expenses for these individuals and remove outdated references to the addresses of offices of Deputy Commissioners of Taxation. The amendments serve to streamline the referencing process by updating the regulations to refer to the office of a Deputy Commissioner exercising powers or performing functions in relation to a State, rather than specifying an address for each Deputy Commissioner. The regulations also introduce a new Schedule that outlines the revised scale of expense entitlement for persons attending and giving evidence, which includes allowances for expenses calculated by reference to relevant amounts specified in the High Court Rules, as well as reasonable amounts for expert witness fees and other qualifying expenses. These regulations apply across the Commonwealth of Australia and are subject to further extension or restriction through subordinate instruments.
Key Provisions
The main operative sections of these statutory rules revolve around the amendment of the Tobacco Charges Regulations (Principal Regulations) to adjust the scale of expenses for individuals required to give evidence before the Commissioner of Taxation under section 15 of the Tobacco Charges Assessment Act 1955. Regulation 2 updates the references to the offices of Deputy Commissioners of Taxation, removing the requirement to specify addresses and instead referring to the office of a Deputy Commissioner exercising powers or performing functions in relation to a state. Regulation 3 repeals and substitutes the existing regulation 7 with a new one prescribing a revised scale of expense entitlement. This new scale is detailed in a new Schedule inserted by regulation 4, which replaces the previous Schedule that contained the addresses of the offices of Deputy Commissioners.
The obligations imposed by these statutory rules primarily pertain to the updated references and expense scales. Parties and entities governed by the Tobacco Charges Assessment Act 1955 must adhere to the new references to Deputy Commissioner offices and the revised expense scale when individuals are required to attend and give evidence. This includes ensuring that any calculations of expenses for witnesses are made according to the updated scale, which now references the High Court Rules and includes provisions for expert witnesses and reasonable amounts for travel, meals, and accommodation.
Failure to comply with the updated regulations could result in civil or criminal consequences. Although the specific penalties are not detailed in the explanatory statement, it is implied that non-compliance with statutory regulations can lead to enforcement actions under the Tobacco Charges Assessment Act 1955. The penalties for such breaches would typically depend on the severity and intent behind the non-compliance, and could range from fines to more severe criminal charges, depending on the context and jurisdiction.