Taxation Administration Regulations 2007

Taxation Administration Regulations 2007

S.R. No. 126/2007

table of provisions

RegulationPage

1Objectives

2Authorising provision

3Revocation

4Definitions

5Expenses for persons required to attend under section 73 of
the Act

6Receipt for seized documents or things

7Reciprocal Taxation Laws

8Time for VCAT to re-open matter

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SCHEDULES

SCHEDULE 1

Form 1—Property Collection Record

SCHEDULE 2—Reciprocal Taxation Laws

1Commonwealth

2New South Wales

3Queensland

4South Australia

5Western Australia

6Tasmania

7Australian Capital Territory

8Northern Territory

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ENDNOTES

S.R. No. 126/2007

Taxation Administration Regulations 2007

statutory rules 2007

S.R. No. 126/2007

Taxation Administration Regulations 2007

Taxation Administration Act 1997

S.R. No. 126/2007

Taxation Administration Regulations 2007

Taxation Administration Regulations 2007

S.R. No. 126/2007

Taxation Administration Regulations 2007

The Governor in Council makes the following Regulations:

Dated: 20 November 2007

Responsible Minister:

JOHN LENDERS

Treasurer

christine tran

Acting Clerk of the Executive Council

1Objectives

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 Victorian Civil and Administrative Tribunal may re-open a matter when an objector is in default of appearance.

2Authorising provision

These Regulations are made under section 136 of the Taxation Administration Act 1997.

3Revocation

r. 3

The Taxation Administration Regulations 1997[1] are revoked.

4Definitions

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.

5Expenses for persons required to attend under section 73 of the Act

The scale of expenses prescribed for persons required to attend and give evidence under section73 of the Act is as follows—

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

(i)more than 7 kilometres from the placeof attendance, the sum reasonably andactually paid; or

(ii)not more than 7 kilometres from theplace of attendance, $1.00 perkilometre or part thereof;

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

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

(ii)for a period exceeding a half day, theamount actually lost by reason ofattendance or $120 per day, whicheveris the lesser;

(c)for persons who are engaged in business asprincipals on their own behalf, or whoreceive partnership income, $71 per half dayof attendance or part thereof, but notexceeding $120 per day;

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

(e)for expenses for the presence of aninterpreter at the attendance, $22 per hour ofattendance or part thereof plus any travellingexpenses of the interpreter determined inaccordance with paragraph (a).

6Receipt for seized documents or things

r. 6

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

7Reciprocal Taxation Laws

The laws specified in Schedule 2 are reciprocal taxation laws for the purposes of section 92(1)(c) of the Act.

8Time for VCAT to re-open matter

The time prescribed for the purposes of section111(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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SCHEDULES

Sch. 1

SCHEDULE 1

Form 1

Regulation 6

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

Regulation 7

Sch. 2

Reciprocal Taxation Laws

1Commonwealth

Taxation Administration Act 1953

2New South Wales

Duties Act 1997

Land Tax Act 1956

Land Tax Management Act 1956

Payroll Tax Act 2007

Stamp Duties Act 1920

Taxation Administration Act 1996

3Queensland

Debits Tax Act 1990

Duties Act 2001

Land Tax Act 1915

Pay-roll Tax Act 1971

Stamp Act 1894

Taxation Administration Act 2001

4South 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

5Western Australia

Sch. 2

Debits Tax Act 2002

Debits Tax Assessment Act 2002

Land Tax Act 2002

Land Tax Assessment Act 2002

Pay-roll Tax Act 2002

Pay-roll Tax Assessment Act 2002

Stamp Act 1921

Taxation Administration Act 2003

6Tasmania

Duties Act 2001

Land Tax Act 2000

Pay-roll Tax Act 1971

Taxation Administration Act 1997

7Australian Capital Territory

Duties Act 1999

Land Tax Act 2004

Payroll Tax Act 1987

Taxation Administration Act 1999

8Northern Territory

Payroll Tax Act 1978

Stamp Duty Act 1978

Taxation (Administration) Act 1978

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S.R. No. 126/2007

Taxation Administration Regulations 2007

ENDNOTES

Endnotes

[1] Reg. 3: S.R. No. 172/1997.