Treasury Regulations (Amendment) (Provisional)

Overview

The Provisional Treasury Regulation under the Audit Acts 1901-1906, enacted in 1911, was introduced to address the need for immediate amendments to the Treasury Regulations concerning the statutory declarations required in Tasmania. This legislation was enacted by the Governor-General in accordance with the advice of the Federal Executive Council, emphasising the urgency of the required changes. The regulation serves to repeal the existing form of Statutory Declaration used in Tasmania and substitutes it with a new form, which is to be declared under Section 132 of The Evidence Act 1910. The objective of this amendment is to ensure that the statutory declarations comply with the legislative requirements and are properly attested, thereby maintaining the integrity of the audit processes under the Audit Acts 1901-1906.

Scope and Application

The Provisional Treasury Regulation under the Audit Acts 1901-1906 pertains to the amendment of the Treasury Regulations specifically concerning the form of Statutory Declaration used in the State of Tasmania. This regulation applies to individuals who are required to make statutory declarations in Tasmania, as well as to those who are involved in the administration or oversight of such declarations, including Justices of the Peace who witness these declarations. The regulation is applicable nationwide but targets the form used in Tasmania, indicating its specific jurisdictional relevance within the broader framework of the Commonwealth. This Provisional Regulation is intended to take immediate effect and operates under the authority of the Governor-General, certified with the advice of the Federal Executive Council, highlighting its urgency and the necessity for swift implementation. There are no stated exclusions or exemptions within this specific amendment, but the overarching Audit Acts may include other provisions that could affect its application. The regulation extends its scope through the substitution of the existing form of Statutory Declaration, which is a subordinate instrument aimed at ensuring compliance with the required legal standards.

Key Provisions

The main operative sections of the Provisional Treasury Regulation under the Audit Acts 1901-1906 (C1911L00102) include the substitution of a new form for Statutory Declarations in the State of Tasmania (Clause 24). The new form, as outlined in the regulation, requires the declarant to state their place of abode and occupation, specify the facts being declared, and affirm the declaration under Section 132 of The Evidence Act 1910. It also mandates that the declaration be witnessed by a Justice of the Peace or an appropriate authority. This regulation aims to standardise the process of making statutory declarations in Tasmania to ensure consistency and legality. The Act imposes specific obligations on parties making statutory declarations. These include providing accurate personal details such as place of abode and occupation, clearly stating the facts being declared, and affirming the declaration under the authority of Section 132 of The Evidence Act 1910. Additionally, the declarant must ensure the declaration is witnessed by a qualified individual, such as a Justice of the Peace. This process is designed to uphold the integrity and reliability of statutory declarations by requiring explicit and verifiable information. Failure to comply with the provisions of the Statutory Declaration form could result in legal consequences. Although the specific penalties are not detailed within the regulation, the Act implies that any breach of the statutory declaration requirements could lead to civil or criminal penalties. The consequences could include challenges to the validity of the declaration in court, potential fines, or other legal repercussions as determined by the relevant authorities. It is crucial for declarants to adhere strictly to the format and requirements to avoid any legal issues arising from non-compliance.