Commonwealth Numbered Regulations - Explanatory Statements

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WOOL TAX (ADMINISTRATION) REGULATIONS (AMENDMENT) 1994 NO. 191

STATUTORY RULES 1994 No. 191

ISSUED BY THE AUTHORITY OF THE ASSISTANT TREASURER

Wool Tax (Administration) Act 1964

Wool Tax (Administration) Regulations (Amendment)

These amendments omit Part IV of the Wool Tax (Administration) Regulations that dealt with how tax may be paid to the Commissioner.

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, the Wool Tax (Administration) Regulations dealing with how payments of debts should be made are no longer necessary.

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.

Regulation 4 commenced on 1 July 1992. Regulation 4 does not affect the rights of any person (other than the Commonwealth) in a manner prejudicial to that person, nor does it impose any liability on such persons. The remaining Regulations, which may impose obligations on persons commence from the date of gazettal. The Regulations therefore do 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 Wool Tax (Administration) Regulations

Regulation 1 - Commencement

Regulation 1 makes it clear that Regulation 4 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).

The remainder of the Regulations commence from the date of gazettal.

Regulation 2 - Amendment

Regulation 2 makes it clear that it is the Wool Tax (Administration) Regulations that are being amended.

Regulation 3 - Regulation 2 (Parts)

Regulation 3 omits Regulation 2 that lists the Parts of the Regulations. The division of the Regulations into Parts is an old drafting style that is no longer used.

Regulation 4 - Part IV (Payment of tax)

Regulation 4 omits Part IV that dealt with the payment of tax. Part IV deals with how tax may be paid to the Commissioner.

Payments of debts to the Commissioner are now dealt with by the Taxation Administration Regulations (specifically, see Regulations 20, 21 and 23 of the Taxation Administration Regulations).

Regulation 5 - Regulation 31 (Certificate as to service of notice of assessment)

Regulation 5 replaces Regulation 31 with new Regulation 31 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 wool 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 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 served 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 6 - Regulation 35 (Evidence by affidavit)

Regulation 6 replaces Regulation 3 5 with new Regulation 35 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.