Commonwealth Numbered Regulations - Explanatory Statements

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INCOME TAX REGULATIONS (AMENDMENT) 1994 NO. 195

EXPLANATORY STATEMENT

STATUTORY RULES 1994 No. 195

ISSUED BY THE AUTHORITY OF THE ASSISTANT TREASURER

Income Tax Assessment Act 1936

Income Tax Regulations (Amendment)

These amendments omit Regulations in the Income Tax Regulations that dealt with how tax may be paid to the Commissioner. The omitted Regulations also dealt with such issues as part payments, receipts, deficient postage, etc.

The rules dealing with the payment of debts owed to the Commissioner under the various Acts he administers are now contained in the Taxation Administration Regulations. As a consequence, Income Tax Regulations dealing with how payments of debts should be made are no longer necessary.

Other amendments relate to evidentiary certificates and the presenting of evidence by affidavit. The Regulation dealing with certificates as to the service of notice of assessment has been replaced with rules dealing with evidentiary certificates and evidence by affidavit for cases where the Commissioner is taking action against a person for the recovery of income tax. These forms of Regulations have been standardised in the various taxation and child support laws.

The Regulations, other than Regulations 10 and 11, commenced on 1 July 1992. The Regulations that commenced on 1 July 1992 do not affect the rights of any person (other than the Commonwealth) in a manner prejudicial to that person, nor do they impose any liability on such persons. Regulations 10 and 11 commence from the date of gazettal. The proposed Regulations, therefore, will not contravene subsection 48(2) of the Acts Interpretation Act 1901.

A detailed explanation of the Regulations is set out in the Attachment.

Attachment

Details of amendments to the Income Tax Regulations

Regulation 1 - Commencement

Regulation 1 makes it clear that the Regulations, other than Regulations 10 and 11, commenced on 1 July 1992. This is the date from when replacement Regulations are included in the Taxation Administration Regulations. The commencement of these Regulations from this date does not impose a liability on any person, nor does it adversely affect any person's rights (other than the Commonwealth).

Regulations 10 and 11 commence from the date of gazettal.

Regulation 2 - Amendment

Regulation 2 makes it clear that it is the Income Tax Regulations that are being amended.

Regulation 3 - Regulation 58 (How tax may be paid)

Regulation 3 omits Regulation 58 that provided for how taxpayers may pay income or withholding tax to the Commissioner. This Regulation has been replaced by Regulation 20 of the Taxation Administration Regulations.

Regulation 4 - Regulation 59 (Post Office to he agent of the remitter)

Regulation 4 omits Regulation 59 that provided that where a remittance was posted to the Commissioner or Deputy Commissioner, the Post Office was deemed to be the agent of the remitter and that payment was deemed not to have been made until the remittance was received by the Commissioner or Deputy Commissioner. A Regulation dealing with these issues is no longer considered necessary. The former Regulation restated the general law.

Regulation 5 - Regulation 60 (Payment by cheque)

Regulation 5 omits Regulation 60 that provided that where an amount was paid to the Commissioner or Deputy Commissioner by cheque, the amount was deemed not to have been paid until the amount for which the cheque was drawn had been collected. This Regulation restates the general law. A replacement Regulation is not considered necessary.

Regulation 6 - Regulation 61 (Receipts to be issued)

Regulation 6 omits Regulation 61 that provided for the issue of receipts. This Regulation has been replaced by Regulation 21 of the Taxation Administration Regulations.

Regulation 7 - Regulation 62 (Part payment of tax)

Regulation 7 omits Regulation 62 that prevented the part payment of tax debts without the written consent of the Commissioner. This Regulation has been replaced by Subregulation 20(2) of the Taxation Administration Regulations.

Regulation 8 and 9 - Regulation 63 (Postage to be prepaid) and Regulation 64 (Deficient postage)

Regulations 8 and 9 omit Regulations 63 and 64 that dealt with the prepayment of postage and deficient postage. The rules dealing with deficient postage are now contained in Regulation 23 of the Taxation Administration Regulations.

Regulation 10 - Regulation 67 (Certificate as to service of notice of assessment etc.)

Regulation 10 omits Regulation 67 that dealt with certificates as to service of notice of assessment, etc, and replaces it with new Regulation 67 that sets out the information to be included in an evidentiary certificate. Evidentiary certificates may only be used where the Commissioner is taking action against a person for the recovery of income tax.

New Regulation 67 provides that in an action against a person for the recovery of tax a certificate that has been signed by the Commissioner, in the absence of contrary evidence, is sufficient evidence of the facts stated in the certificate. The information to be included in the certificate is as follows:

(a) the person named in the certificate is liable to pay the tax;

(b) an assessment against the person has been made for the year set out in the certificate;

(c) the particulars of the assessment are the same as shown in the certificate;

(d) a notice of assessment was serviced on the person; and

(e) the amount shown in the certificate is, at the date of the certificate, a debt owing to the Commonwealth.

Regulation 11 - Regulation 68 (Evidence by affidavit)

Regulation 11 omits Regulation 68 and replaces it with new Regulation 68 that permits evidence to be given by affidavit in any action for recovery of an amount payable to the Commissioner. New Regulation 68 empowers the Court to require the person making the affidavit to attend for the purpose of being cross-examined on the evidence it contains, or to give any other evidence in relation to the matter at hand.

Regulation 12 - Regulation 116 (How amounts may be paid to Commissioner)

Regulation 12 omits Regulation 116 that dealt with how a group employer was required to pay an amount to the Commissioner. Payments of debts to the Commissioner are now dealt with in Regulation 20 of the Taxation Administration Regulations.

Regulation 13 - Regulation 117 (Remittance certificate)

Regulation 13 omits Regulation 117 that required group employers to give the Commissioner, on the payment of group tax, a certificate stated that the amount paid was the total amount deducted from the salary and wages of employees. The . requirement to provide the Commissioner with such a certificate is now dealt with in Regulation 22 of the Taxation Administration Regulations.

Regulation 14 - Regulation 130 (How amounts may be paid to Commissioner)

Regulation 14 omits Regulation 130 that dealt with how amounts were to be paid to the Commissioner under the prescribed payments system. Payments of debts to the Commissioner are now dealt with in Regulation 20 of the Taxation Administration Regulations.

Regulation 15 - Regulation 140 (How amounts may be paid to Commissioner)

Regulation 15 omits Regulation 140 that dealt with how amounts of withholding tax were paid to the Commissioner. Payments of debts to the Commissioner are now dealt with in Regulation 20 of the Taxation Administration Regulations.

Regulation 16 - Regulation 144 (How deductions may be paid to Commissioner)

Regulation 16 omits Regulation 144 that dealt with how amounts of mining withholding tax were paid to the Commissioner. Payments of debts to the Commissioner are now dealt with in Regulation 20 of the Taxation Administration Regulations.


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