EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 422
ISSUED BY THE AUTHORITY OF THE TREASURER
These regulations amending the Wool Tax (Administration) Regulations will modernise the scale of expenses for persons required to attend and give evidence before the Commissioner in accordance with section 34 of the Wool Tax (Administration) Act 1964 (“the Act”) and will omit outdated references to the address of the office of each Deputy Commissioner of Taxation.
Regulation 1 facilitates references to the Wool Tax Administration Regulations which are referred to as the “Principal Regulations”.
Regulation 2 amends sub-regulation 3(3) by omitting the reference to the specified address of each office of a Deputy Commissioner contained in the First Schedule and substituting a reference to the State in which a Deputy Commissioner exercises powers and performs functions pursuant to the Act. There will thus no longer be a need to specify addresses for each Deputy Commissioner. As a consequence of this amendment, the First Schedule will have no further application and is to be repealed by regulation 4.
Regulation 3 repeals existing regulation 9, which prescribes an outdated scale of expenses for persons required to attend and give evidence under section 34 of the Act and substitutes new regulation 9. By sub-regulation 9(1), the scale of expenses will be that set out in the new First Schedule being inserted by regulation 4. New sub-regulation 9(2) provides that a reference to the Commissioner in the Scale of Expenses in the First Schedule includes a reference to a duly authorised officer and 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 2, regulation 4 will repeal the existing First Schedule. It will also substitute a new First Schedule to the Principal Regulations containing the new Scale of Expenses to be allowed to persons attending and giving evidence before the Commissioner under section 34 of the Act.
By Items 1 and 2 of the scale, a person attending before the Commissioner is entitled to an amount calculated by reference to the 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.