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the Commissioner in accordance with section 34 of the Wool Tax (Administration) Act 1964 (“the Act”) and will omit outdated references to the address of the office of each Deputy Commissioner of Taxation.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 As a consequence of this amendment, the First Schedule will have no further application and is to be repealed by regulation 4.
Regulation 3 repeals existing regulation 9, which prescribes an outdated scale of expenses for persons required to attend and give evidence under section 34 of the Act and substitutes new regulation 9.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.
Overview
The Wool Tax (Administration) Regulations 1996, issued under the authority of the Treasurer, aim to modernise and streamline the administrative processes associated with the Wool Tax (Administration) Act 1964. This Act, enacted by the Parliament of Australia, was introduced to address the need for clear and efficient administrative regulations concerning the assessment and collection of wool tax. The explanatory statement outlines amendments to the existing regulations, specifically targeting the outdated references to the addresses of Deputy Commissioners and the scale of expenses for persons required to attend and give evidence before the Commissioner. The policy objective is to ensure the regulations are current and practical, facilitating easier administration and compliance with the Act.
These amendments involve repealing outdated references and updating the scale of expenses, ensuring they align with contemporary standards and the High Court Rules. By removing the necessity to specify individual Deputy Commissioner addresses and incorporating a new scale of expenses, the regulations are designed to reflect current administrative practices, thereby improving the efficiency and relevance of the regulatory framework. The changes are intended to maintain the integrity and enforceability of the Wool Tax (Administration) Act 1964 while addressing practical issues that have arisen over time.
Scope and Application
The Statutory Rules 1984 No. 422, issued under the authority of the Treasurer, amend the Wool Tax (Administration) Regulations to modernise the scale of expenses for individuals required to attend and give evidence before the Commissioner under section 34 of the Wool Tax (Administration) Act 1964. These regulations apply to any person who is required to attend and provide testimony before the Commissioner, ensuring that the compensation for such individuals remains current and reflective of contemporary standards. The scope of these regulations is confined to the administrative procedures concerning the remuneration and allowances for witnesses and experts in the context of the Wool Tax (Administration) Act 1964. These regulations do not extend to other industries or types of conduct outside the purview of this specific Act. Furthermore, the amendments do not alter the fundamental jurisdictional reach of the Act, which remains applicable across the Commonwealth of Australia. The regulations ensure that the First Schedule, which previously specified addresses for each Deputy Commissioner, is no longer necessary and is consequently repealed. The new regulations replace outdated references and provide a more streamlined approach to the administration of expenses for witnesses and experts involved in proceedings under the Act.
Key Provisions
The main operative sections of these regulations involve amendments to the Wool Tax (Administration) Regulations, specifically updating the scale of expenses for individuals required to attend and give evidence before the Commissioner under section 34 of the Wool Tax (Administration) Act 1964. Regulation 2 removes the outdated references to the specific addresses of each Deputy Commissioner's office, instead referring to the state in which they exercise their powers and functions. This change also renders the First Schedule obsolete and it is subsequently repealed by regulation 4. Regulation 3 repeals the existing regulation 9, which outlined an outdated scale of expenses, and introduces a new regulation 9. This new regulation specifies that the scale of expenses is as outlined in the new First Schedule, which is inserted by regulation 4. Additionally, it clarifies that references to the Commissioner include duly authorised officers and references to the High Court Rules are to be understood as those rules in force at the time.
These regulations impose several obligations and requirements on the parties involved. For example, regulation 2 requires that references to the Deputy Commissioner's office are now to be made in relation to the state where the Deputy exercises their powers, rather than a specific office address. This change aims to modernise and simplify the administrative processes. Regulation 3 mandates the use of the new scale of expenses outlined in the new First Schedule, replacing the previous outdated scale. Furthermore, regulation 4 ensures the new First Schedule is inserted and the old one is repealed, thus updating the expense allowances for witnesses attending before the Commissioner.
Breach of these regulations could potentially lead to civil or administrative consequences, though the specific offences and penalties are not detailed within the text of the regulations. However, under the parent Act, the Wool Tax (Administration) Act 1964, there are provisions that could apply to non-compliance with administrative regulations. Typically, penalties for non-compliance with taxation regulations can include fines and, in severe cases, imprisonment. The specific penalties would depend on the nature and severity of the breach, as outlined in the relevant sections of the parent Act. It is advisable for any party affected by these regulations to ensure strict compliance to avoid any potential legal repercussions.