Commonwealth Numbered Regulations - Explanatory Statements

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SALES TAX PROCEDURE (OLD LAW) REGULATIONS (AMENDMENT) 1995 NO. 87

EXPLANATORY STATEMENT

STATUTORY RULES 1995 No. 87

Issued by the Authority of the Assistant Treasurer

Sales Tax Procedure Act 1934

Sales Tax Procedure (Old Law) Regulations (Amendment)

Section 13 of the Sales Tax Procedure Act 1934 (the Act) provides that the Governor-General may make regulations, not inconsistent with the Act, prescribing all matters which are necessary or convenient to be prescribed, for carrying out or giving effect to the Act, and in particular, by paragraph 13(h), for prescribing matters relating to the giving of certificates under the Act, and the acceptance of any such certificate as proof in legal proceedings.

The amendment contained in the regulations is a technical change required in consequence of an amendment to the Sales Tax Procedure (Old Law) Regulations (the Regulations) dealing with evidentiary certificates where the Commissioner of Taxation is taking action against a person for the recovery of sales tax. The amendment alters one of the evidentiary certificate requirements in Regulation 15 of the Regulations.

Regulation 15 prescribes the information which must be included in an evidentiary certificate to be used by the Commissioner of Taxation when taking action against a person to recover unpaid sales tax. Paragraph 15(b) requires the Commissioner to certify that an assessment of sales tax payable by a person was made against the person in respect of the year set out in the certificate. Section 17 of the Sales Tax Assessment Act (No. 1) 1930 and section 3 of Sales Tax Act (No. 1) 1930, and equivalent sections in other sales tax assessment and imposition Acts affecting transactions before 1 January 1993, do not impose a liability to taxation in respect of any year or other period.

The reference to "year" in paragraph 15(b) is inconsistent with associated assessment and imposition provisions. The requirement in paragraph 15(b) will therefore be that an assessment of sales tax payable by the person was made against the person. The amendment is needed to remove the reference to "year" in paragraph 15(b).

The amendment will operate retrospectively from 16 June 1994, the commencement date of Statutory Rules 1994 No. 193 which caused the inconsistency. As the retrospective affect of the amendment would not adversely affect any person it is considered that section 48 of the Acts Interpretation Act 1901 will not be contravened.

Details of the regulations are as follows:

Regulation 1 - provides that these regulations are taken to have commenced on 16 June 1994.

Regulation 2 - provides for the amendment of the Regulations.

Regulation 3 - effectively amends paragraph 15(b) by removing the requirement that the certificate referred to in regulation 15 of the Regulations must refer to the year in which the assessment of sales tax was made.


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