Treasury Regulations (Amendment)

Overview

The Statutory Rules of 1914, No. 6, represent an amendment to the Treasury Regulations under the Audit Act 1901–1912, made by the Governor-General in Council. This legislative instrument was enacted to supersede the Provisional Regulation established in 1913, thereby addressing the need for updated regulatory frameworks in compliance with the Audit Act. The objective was to provide a more refined and effective set of procedures and forms for statutory declarations, ensuring that they align with the standards set by the Statutory Declarations Act 1911. By making these amendments, the Federal Executive Council aimed to enhance the integrity and efficiency of statutory declarations within the Commonwealth of Australia.

Scope and Application

The Legislative Instrument C1914L00006 pertains to the Audit Act 1901–1912 and involves an amendment to Treasury Regulations governing the procedures for statutory declarations under Clause 24 of the said Act. This regulation applies to any individual or entity required to make a statutory declaration in accordance with the Act, thereby affecting a broad range of persons and entities engaged in legal, financial, and administrative activities within the Commonwealth. The amendment replaces the existing Provisional Regulation (Statutory Rules 1913, No. 275) to update the prescribed form of statutory declarations, ensuring compliance with the Statutory Declarations Act 1911. The regulation has a nationwide jurisdictional reach, applying uniformly across the Commonwealth of Australia. There are no explicit exclusions, exemptions, or thresholds stated in the instrument; however, the application and enforcement of the amended statutory declaration form may be subject to further elaboration through subordinate instruments or legal interpretations.

Key Provisions

The primary operative sections of the legislation (Statutory Rules 1914, No. 6) pertain to the amendment of Treasury Regulations under the Audit Act 1901–1912. Specifically, section 2 of the legislation repeals the existing forms of Statutory Declaration provided under Form No. 5 (Clause 24 of the Treasury Regulations) and replaces them with a new form. This new form is to be written in manuscript, in accordance with the prescribed format, and must be made solemnly and sincerely by the declarant, who must conscientiously believe the statements to be true in every particular. The obligations and requirements imposed by this legislation on the parties governed by it are quite straightforward. The new form of Statutory Declaration (section 2) mandates that it must be handwritten, in manuscript, and the declarant must affirm the truth of the statements under solemn declaration, as required by the Statutory Declarations Act 1911. This ensures that any statutory declaration made under these regulations is done with due diligence and under the belief that the contents are truthful. Regarding offences, penalties, or consequences for breach, the legislation itself does not specify particular offences or penalties. However, the Statutory Declarations Act 1911, which the new form of declaration must adhere to, includes provisions for penalties. According to section 13 of the Statutory Declarations Act 1911, a person who knowingly makes a false statement in a statutory declaration commits an offence. The maximum penalty for this offence is imprisonment for two years. This reflects the seriousness with which the law treats the making of false statements under solemn declaration.