Treasury Regulations (Amendment)

Overview

Statutory Rules 1911, No. 148, issued under the Audit Acts 1901-1906, represents an amendment to the Treasury Regulations enacted by the Governor-General, with the advice of the Federal Executive Council. This legislative instrument aimed to address discrepancies in the format of statutory declarations for the State of Tasmania, updating it to align with the requirements of the Evidence Act 1910. The regulation was established to ensure uniformity and compliance with the law across all states, superseding the previous provisional regulation from 1911. The policy objective of this amendment was to standardise the legal declarations made under oath, enhancing the integrity and effectiveness of legal procedures within the Commonwealth of Australia. The amendment was made to rectify the form of statutory declaration stipulated under Form 5, Clause 24, of the Treasury Regulations for Tasmania. The new form mandates that declarations be made before a Justice of the Peace or a similarly authorised individual, and specifies the required content and format, including a reference to Section 132 of the Evidence Act 1910. This statutory rule was issued to ensure that all statutory declarations are uniformly executed and recognised, thereby maintaining consistency and legal validity across jurisdictions within the Commonwealth.

Scope and Application

The Statutory Rules 1911, No. 148, which amends the Treasury Regulations under the Audit Acts 1901-1906, applies to all persons and entities involved in financial transactions and audits within the Commonwealth of Australia. The amendment specifically affects the form of statutory declarations required in the State of Tasmania, replacing the previously prescribed form with a new version that aligns with the provisions of Section 132 of The Evidence Act 1910. This change is designed to ensure that statutory declarations are made in a manner that is legally binding and adheres to the requirements of modern evidentiary standards. The regulation extends its application across the entire Commonwealth, thereby affecting all individuals and entities that are subject to the Audit Acts 1901-1906, including those within the state of Tasmania. The amendment does not introduce any new exclusions, exemptions, or thresholds but instead refines the existing procedural requirements for statutory declarations within the specified jurisdiction. This regulatory amendment ensures that all statutory declarations in Tasmania conform to the legal standards established by the Commonwealth, maintaining uniformity and consistency in the administration of justice across the country.

Key Provisions

The primary amendment introduced by Statutory Rules 1911, No. 148, concerns the form of the Statutory Declaration to be used in the State of Tasmania under the Treasury Regulations. As per Clause 24 of the Audit Acts 1901-1906, the previous form of Statutory Declaration under Form 5 is repealed and replaced with a new form (Section 1). This new form requires the declarant to state their place of abode and occupation, followed by the facts they are declaring. The declaration must be made solemnly and sincerely, as per Section 132 of The Evidence Act 1910, and it must be signed by the declarant in the presence of a Justice of the Peace or an appropriate official. The new Statutory Declaration form imposes certain obligations on the parties involved. The declarant must provide truthful and accurate information, as the declaration is made under the solemn and sincere declaration required by Section 132 of The Evidence Act 1910. The declarant must also ensure that the form is signed in the presence of a Justice of the Peace or an appropriate official, as stipulated by the regulation. This requirement ensures that the declaration is made under proper legal conditions and that the declarant is aware of the legal implications of making a false declaration. Breach of the requirements to make a truthful and accurate Statutory Declaration can result in legal consequences. Making a false declaration under Section 132 of The Evidence Act 1910 is an offence that can lead to criminal charges. The penalties for such offences are determined by the relevant laws governing perjury and false declarations. In general, the maximum penalties for such offences can include imprisonment, fines, or both, depending on the severity of the offence and the jurisdiction in which it is prosecuted. The intent behind these penalties is to deter individuals from making false declarations and to ensure the integrity of the legal process.