Commonwealth Numbered Regulations - Explanatory Statements

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SALES TAX ASSESSMENT REGULATIONS (AMENDMENT) 1994 NO. 194

EXPLANATORY STATEMENT

STATUTORY RULES 1994 No. 194

ISSUED BY THE AUTHORITY OF THE ASSISTANT TREASURER

Sales Tax Assessment Act 1992

Sales Tax Assessment Regulations (Amendment)

These Regulations amend the Sales Tax Assessment Regulations to provide for the use of evidentiary certificates and evidence by affidavit where the Commissioner is taking action against a person for the recovery of sales tax.

The Regulations set out what information to be contained in an evidentiary certificate. In the absence of contrary evidence, the information stated in the certificate is sufficient to prove the facts stated in the certificate.

In addition, the Regulations allow for evidence, in an action for the recovery of tax, to be given by way of affidavit. The court, however, may require the person to attend in person to be either cross-examined on the evidence or to give other evidence in relation to the matter.

These Regulations commence from the date of gazettal.

A detailed explanation of the Regulations appears below:

Regulation 1 - Amendment

Regulation 1 makes it clear that it is the Sales Tax Assessment Regulations that are being amended.

Regulation 2 - New Regulations 18 and 19

Evidentiary Certificates

Regulation 2 inserts new Regulation 18 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 sales tax.

In the absence of contrary evidence, the information contained in the certificate, signed by the Commissioner, is sufficient evidence of the facts stated.

Information to be included in the certificate is as follows:

(a) the person named in the certificate is liable to pay the sales 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.

Evidence by Affidavit

Regulation 2 also inserts new Regulation 19 that permits evidence to be given by affidavit in any action for recovery of an amount payable to the Commissioner. It also 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.


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