Commonwealth Numbered Regulations - Explanatory Statements

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TAXATION ADMINISTRATION REGULATIONS (AMENDMENT) 1993 NO. 194

STATUTORY RULES 1993 No. 194

ISSUED BY AUTHORITY OF THE ASSISTANT TREASURER

Taxation Administration Act 1953

Taxation Administration Regulations (Amendment)

These regulations are made under section 18 of the Taxation Administration Act 1953 (the Act).

Section 16 of the Act authorises the appropriation of funds from the Consolidated Revenue Fund to allow the Commissioner to pay to people certain monies where he is required to do so under a provision of a taxation law. Sub-subparagraph 16(2)(a)(i)(B) allows for certain provisions to be prescribed so that payments covered by those provisions can be made. One such provision is subsection 108(4) of the Sales Tax Assessment Act 1992 which provides for the scale of expenses to be allowed to persons who are required to attend and give evidence before the Commissioner or an authorised officer.

Provisions of this nature are normally prescribed in Regulation 19 of the Taxation Administration Regulations. However, at present, subsection 108(4) is not prescribed. These regulations will insert a reference to subsection 108(4) of the Sales Tax Assessment Act 1993 into Regulation 19 of the Taxation Administration Regulations. This reference will allow for the payment of witness expenses incurred under the streamlined sales tax law, which commenced to apply on 1 January 1993, to be appropriated from the Consolidated Revenue Fund.

The regulations will commence on 1 January 1993. Subsection 48(2) of the Acts Interpretation Act 1901 provides that regulations cannot commence before the date of notification if the regulations would be prejudicial to the rights of a person other than the Commonwealth or if they imposed liabilities on any person other than the Commonwealth in respect of anything done before the date of notification. The amending regulations will not be prejudicial, nor impose liabilities, on any person other than the Commonwealth, therefore they can be made retrospectively. These regulations actually allow a benefit to be paid to any person required to be a witness before the Commissioner of Taxation.

Commencement

Subregulation 1.1 provides that these regulations will commence on 1 January 1993.

Amendment

Subregulation 2.1 provides that the Taxation Administration Regulations are amended as set out in these regulations.

Regulation 19 (Prescribed provisions for the purposes of subsubparagraph 16(2)(a)(i)(B) of the Act)

Subregulation 3.1 inserts the words "(ea) subsection 108(4) of the Sales Tax Assessment Act 1992" after paragraph (e) in Regulation 19.