Wool Tax (Administration) Amendment Regulations 2000 (No. 1)

Administered by Department of the Treasury

Legislation au F2000B00244 Regulations Not in force Legislative Instrument

Legislation content

Wool Tax (Administration) Amendment Regulations 2000 (No. 1) 2000 No. 232

EXPLANATORY STATEMENT

STATUTORY RULES 2000 No. 232

Issued by Authority of the Assistant Treasurer

Fringe Benefits Tax Assessment Act 1986

Tobacco Charges Assessment Act 1955

Wool Tax (Administration) Act 1964

Fringe Benefits Tax Amendment Regulations 2000 (No. 3)

Tobacco Charges Amendment Regulations 2000 (No. 1)

Wool Tax (Administration) Amendment Regulations 2000 (No. 1)

The Governor-General may make regulations under section 135 of the Fringe Benefits Tax Assessment Act 1986, section 42 of the Tobacco Charges Assessment Act 1955 and section 93 of the Wool Tax (Administration) Act 1964 for the purposes of those Acts respectively.

The amending regulations omit a number of regulations in the Fringe Benefits Tax Regulations 1992 (FBTR), the Tobacco Charges Regulations and the Wool Tax (Administration) Regulations that supported the Commissioner of Taxation's powers to recover unpaid tax liabilities prior to 1 July 2000.

On 1 July 2000 the standardised collection and recovery rules commenced to apply. The standardised rules apply uniformly to tax-related liabilities and other amounts which remain unpaid after they become due and payable, and replace former recovery provisions scattered throughout the taxation law. The standardised rules were introduced by the A New Tax System (Tax Administration) Act 1999 and are contained in Part 4-15 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).

Standardising the former recovery provisions provided an opportunity to elevate some regulations into the principal legislation. Consequently, these regulations are now redundant and are omitted by these amendments. The regulations omitted relate to evidentiary certificates and giving evidence by affidavit.

The amendments commence on gazettal.

Detailed explanations of the amendments are attached.

ATTACHMENT

Name of Regulations The amending regulations are called the Fringe Benefits Tax Amendment Regulations 2000 (No. 3) [Regulation 1]

Commencement

The regulations commence on gazettal. [Regulation 2]

Amendments to the Fringe Benefits Tax Regulations 1992

The amendments to the existing regulations are in Schedule 1 to the amending regulations. [Regulation 3]

Regulations 16 and 17- Evidentiary certificate and evidence by affidavit

Regulations 16 and 17 are omitted. The provisions of these regulations are now contained in sections 25545 and 255-55 respectively of Schedule 1 to the TAA 1953. The regulations supported recovery proceedings under the ITAA 1936. [Schedule 1, item 1]

ATTACHMENT

Name of Regulations

The amending regulations are called the Tobacco Charges Amendment Regulations 2000 (No. 1). [Regulation 1]

Commencement

The regulations commence on gazettal. [Regulation 2]

Amendments to the Tobacco Charges Regulations

The amendments to the existing regulations are in Schedule 1 to the amending regulations. [Regulation 3]

Regulation 1 - Name of regulations

The name of the Regulations made under the Tobacco Charges Assessment Act 1955 is changed to the Tobacco Charges Regulations 1958. This change accords with the new naming method for Regulations. [Schedule 1, item 1]

Regulations 8 and 9 - Evidentiary certificates and evidence by affidavit

Regulations 8 and 8 are omitted. The provisions of these regulations are now contained in sections 25545 and 255-55 respectively of Schedule 1 to the TAA 1953. The regulations supported recovery proceedings under the ITAA 1936. [schedule 1, item 2]

ATTACHMENT

Name of Regulations

The amending regulations are called the Wool Tax (Administration) Amendment Regulations 2000 (No. 1). [Regulation 1]

Commencement

The regulations commence on gazettal. [Regulation 2]

Amendments to the Wool Tax (Administration) Regulations

The amendments to the existing regulations are in Schedule 1 to the amending regulations. [Regulation 3]

Regulation 1 - Name of regulations

The name of the Regulations made under the Wool Tax (Administration) Act 1964 is changed to the Wool Tax (Administration) Regulations 1964. This change accords with the new naming method for Regulations. [Schedule 1, item 1]

Regulations 31 and 35 - Evidentiary certificates and evidence by affidavit

Regulations 31 and 35 are omitted. The provisions of these regulations are now contained in sections 255-45 and 255-55 respectively of Schedule 1 to the TAA 1953. The regulations supported recovery proceedings under the ITAA 1936. [Schedule 1, item 2]

 

Overview

The Wool Tax (Administration) Amendment Regulations 2000 (No. 1) were enacted by the Australian Government to streamline and modernise the administration of wool tax collection and recovery. These regulations amend the Wool Tax (Administration) Regulations 1964, which were initially established under the Wool Tax (Administration) Act 1964. The primary objective of these amendments was to align the wool tax regulations with the standardised collection and recovery rules introduced by the A New Tax System (Tax Administration) Act 1999, which aimed to create a uniform approach to the collection and recovery of tax-related liabilities across various taxation Acts. By removing redundant recovery provisions, the amendments sought to simplify the regulatory framework and enhance the efficiency of tax administration.

Scope and Application

The Wool Tax (Administration) Amendment Regulations 2000 (No. 1) amend the Wool Tax (Administration) Regulations 1964, impacting the administration and enforcement of the Wool Tax under the Wool Tax (Administration) Act 1964. These regulations apply to entities and individuals subject to the Wool Tax, specifically those involved in the wool industry within Australia. They aim to align the regulatory framework with the standardised collection and recovery rules introduced by the A New Tax System (Tax Administration) Act 1999, which commenced on 1 July 2000. By omitting certain regulations related to evidentiary certificates and evidence by affidavit, these amendments reflect the elevation of these provisions into the principal legislation, namely Part 4-15 of Schedule 1 to the Taxation Administration Act 1953. The regulations streamline the recovery process for unpaid tax liabilities, ensuring consistency across different tax types managed by the Commissioner of Taxation.

Key Provisions

The Wool Tax (Administration) Amendment Regulations 2000 (No. 1) (referred to as the amending regulations) make changes to the existing Wool Tax (Administration) Regulations 1964. Section 93 of the Wool Tax (Administration) Act 1964 grants the Governor-General the authority to make regulations for the purposes of the Act, and these amending regulations exercise that authority. The regulations are designed to align with the standardised collection and recovery rules that commenced on 1 July 2000, which apply uniformly to tax-related liabilities and other amounts which remain unpaid after they become due and payable. These regulations omit specific provisions that previously supported the Commissioner of Taxation's powers to recover unpaid tax liabilities. Specifically, Regulations 31 and 35, which pertain to evidentiary certificates and giving evidence by affidavit, have been removed because their functions have been incorporated into sections 255-45 and 255-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953). This change reflects the standardised rules introduced by the A New Tax System (Tax Administration) Act 1999, which replaced scattered former recovery provisions scattered throughout the taxation law. Entities and individuals subject to the Wool Tax (Administration) Act 1964 are required to comply with these amendments. The omission of Regulations 31 and 35 means that evidentiary certificates and affidavits will now be governed by the provisions in the TAA 1953 rather than the Wool Tax (Administration) Regulations 1964. This change ensures that all tax-related liabilities, including those under the Wool Tax (Administration) Act, adhere to the standardised rules for recovery. There are no specific offences, penalties, or civil/criminal consequences outlined in these amending regulations. The changes are administrative in nature, designed to streamline the recovery process in line with the standardised rules. However, any failure to comply with the amended regulations, such as not adhering to the new evidentiary processes, could lead to administrative actions or legal proceedings under the broader taxation laws. The maximum penalties for such actions would be determined by the relevant taxation legislation.

Legal classification tags

Area of Law
Taxation Law
Instrument
Regulation
Concepts
Definitions & Interpretation
Repeal & Amendment
Enforcement Powers
Compliance Obligations

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.