Taxation Administration Regulations 1997

Version No. 001

Taxation Administration Regulations 1997

S.R. No. 172/1997

Version as at 5 August 1998

table of provisions

RegulationPage

1.Objectives

2.Authorising provisions

3.Definitions

4.Expenses for persons required to attend under section 73 of the Act

5.Receipt for seized documents or things

6.Reciprocal taxation laws

7.Time for AAT to re-open matter

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SCHEDULE

SCHEDULE 1—Property collection record

SCHEDULE 2—Reciprocal taxation laws

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ENDNOTES

1. General Information

2. Table of Amendments

3. Explanatory Details

Version No. 001

Taxation Administration Regulations 1997

S.R. No. 172/1997

Version as at 5 August 1998

S.R. No. 172/1997

Taxation Administration Regulations 1997

1.Objectives

The objectives of these Regulations are to—

(a)prescribe a scale of expenses to be paid to persons required to attend and give evidence;

(b)provide for a form of receipt for the seizure of materials;

(c)prescribe reciprocal taxation laws for the purpose of disclosure of information;

(d)provide for the time within which the Administrative Appeals Tribunal may re-open a matter when an objector is in default of appearance.

2.Authorising provisions

These regulations are made under sections 73(5), 76(3), 92, 111(2) and 136 of the Taxation Administration Act 1997.

3.Definitions

In these Regulations—

"half day" means a period not exceeding 4 hours in any day, whether that period is continuous or not;

"the Act" means the Taxation Administration Act 1997.

4.Expenses for persons required to attend under section 73 of the Act

r. 4

The scale of expenses prescribed for persons required to attend and give evidence under section 73 of the Act is as follows—

(a)for travelling expenses, if a person's principal residence or principal place of business is—

(i)more than 7 kilometres from the place of attendance, the sum reasonably and actually paid; or

(ii)not more than 7 kilometres from the place of attendance, $1.00 per kilometre or part thereof;

(b)for persons ordinarily receiving wages, salary, remuneration or fees—

(i)$56 per half day of attendance or part thereof; or

(ii)for a period exceeding a half day, the amount actually lost by reason of attendance or $120 per day, whichever is the lower;

(c)for persons who are engaged in business as principals on their own behalf, or who receive partnership income, $71 per half day of attendance or part thereof, but not exceeding $120 per day;

(d)for expenses for legal or other representation at the attendance, $50;

(e)for expenses for the presence of an interpreter at the attendance, $22 per hour of attendance or part thereof plus any travelling expenses of the interpreter determined in accordance with paragraph (a).

5.Receipt for seized documents or things

r. 5

The form of receipt prescribed for the purposes of section 76(3) of the Act is Form 1 in Schedule 1.

6.Reciprocal taxation laws

The laws specified in Schedule 2 are reciprocal taxation laws for the purposes of section 92(c) of the Act.

7.Time for AAT to re-open matter

The time prescribed for the purposes of section 111(2) of the Act is the period of 6 weeks commencing on the day on which the assessment or decision is confirmed by the Tribunal.

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SCHEDULE

SCHEDULE 1

Sch. 1

FORM 1

Regulation 5

Taxation Administration Act 1997

Property collection record

Premises:

Name:

Date:Time:Authorised officer:

Item no. / Applicable period / Description of item / Collected by / Where item found / Time found

Certificate of collection

Authorised officer (Print name) (Signature)
*Owner/Occupier/representative (Print name) (Signature)
Forwarded to Date / /

* Delete whichever is not applicable

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SCHEDULE 2

Sch. 2

Reciprocal taxation laws

Regulation 6

1.Commonwealth

Taxation Administration Act 1953

2.New South Wales

Debits Tax Act 1990
Land Tax Act 1956
Land Tax Management Act 1956
Pay-roll Tax Act 1971
Revenue Laws (Reciprocal Powers) Act 1987
Stamp Duties Act 1920
Taxation Administration Act 1996

3.Queensland

Debits Tax Act 1990
Land Tax Act 1915
Pay-roll Tax Act 1971
Revenue Laws (Reciprocal Powers) Act 1988
Stamp Act 1894

4.South Australia

Debits Tax Act 1994
Financial Institutions Duty Act 1983
Land Tax Act 1936
Pay-roll Tax Act 1971
Stamp Duties Act 1923
Taxation Administration Act 1996
Taxation (Reciprocal Powers) Act 1989

5.Western Australia

Debits Tax Assessment Act 1990
Financial Institutions Duty Act 1983
Land Tax Assessment Act 1976
Pay-roll Tax Act 1971
Pay-roll Tax Assessment Act 1971
Stamp Act 1921
Taxation (Reciprocal Powers) Act 1989

6.Tasmania

Debits Tax Transfer Act 1990
Financial Institutions Duty Act 1986
Land and Income Taxation Act 1910
Pay-roll Tax Act 1971
Stamp Duties Act 1931
Taxation (Reciprocal Powers) Act 1993

7.Australian Capital Territory

Sch. 2

Debits Tax Act 1997
Financial Institutions Duty Act 1987
Payroll Tax Act 1987
Stamp Duties and Taxes Act 1987
Taxation (Administration) Act 1987

8.Northern Territory

Debits Tax Act 1990
Financial Institutions Duty Act 1989
Pay-roll Tax Act 1978
Stamp Duty Act 1978
Taxation (Administration) Act 1978

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ENDNOTES

Endnotes

1. General Information

The Taxation Administration Regulations 1997, S.R. No. 172/1997 were made on 16 December 1997 by the Governor in Council under sections 73(5), 76(3), 92, 111(2) and 136 of the Taxation Administration Act 1997, No. 40/1997 and came into operation on 16 December 1997.

The Taxation Administration Regulations 1997 will sunset 10 years after the day of making on 16 December 2007 (see section 5 of the Subordinate Legislation Act 1994).

2. Table of Amendments

Endnotes

There are no amendments made to the Taxation Administration Regulations 1997 by statutory rules, subordinate instruments and Acts.

3. Explanatory Details

Endnotes

No entries at date of publication.