Taxation Administration Regulations 2017

Authorised by the Chief Parliamentary Counsel Authorised Version i Taxation Administration Regulations 2017 S.R. No. 111/2017 TABLE OF PROVISIONS Regulation Page 1 Objectives 1 2 Authorising provision 1 3 Commencement 1 4 Revocation 2 5 Definitions 2 6 Expenses for persons required to attend under section 73 of the Act 2 7 Receipt for seized documents or things 3 8 Time for VCAT to re-open matter 3 Schedule 1 4 ═════════════ Endnotes 5 -- 1 of 6 -- Authorised by the Chief Parliamentary Counsel Authorised Version 1 STATUTORY RULES 2017 S.R. No. 111/2017 Taxation Administration Act 1997 Taxation Administration Regulations 2017 The Governor in Council makes the following Regulations: Dated: 8 November 2017 Responsible Minister: TIM PALLAS Treasurer ANDREW ROBINSON Clerk of the Executive Council 1 Objectives The objectives of these Regulations are— (a) to prescribe a scale of expenses to be paid to persons required to attend and give evidence; and (b) to provide for a form of receipt for the seizure of materials; and (c) to 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. 2 Authorising provision These Regulations are made under section 136 of the Taxation Administration Act 1997. 3 Commencement These Regulations come into operation on 19 November 2017. -- 2 of 6 -- Taxation Administration Regulations 2017 S.R. No. 111/2017 2 Authorised by the Chief Parliamentary Counsel 4 Revocation The following Regulations are revoked— (a) the Taxation Administration Regulations 2007 1 ; (b) the Taxation Administration Amendment Regulations 2010 2 . 5 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. 6 Expenses 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 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, $1.63 per kilometre or part thereof; (b) for employees— (i) $91.35 per half day of attendance or part thereof; or -- 3 of 6 -- Taxation Administration Regulations 2017 S.R. No. 111/2017 3 Authorised by the Chief Parliamentary Counsel (ii) for a period exceeding a half day, the amount actually lost by reason of attendance or $195.75 per day, whichever is the lesser; (c) for self-employed persons or persons in partnership, $115.82 per half day of attendance or part thereof, but not exceeding $195.75 per day; (d) for expenses for legal or other representation at the attendance, $81.56; (e) for expenses for the presence of an interpreter at the attendance, $35.89 per hour of attendance or part thereof plus any travelling expenses of the interpreter determined in accordance with paragraph (a). 7 Receipt for seized documents or things The form of receipt prescribed for the purpose of section 76(3) of the Act is Form 1 in Schedule 1. 8 Time for VCAT 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. -- 4 of 6 -- Schedule 1 Taxation Administration Regulations 2017 S.R. No. 111/2017 4 Authorised by the Chief Parliamentary Counsel Schedule 1 FORM 1 Regulation 7 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 ═════════════ -- 5 of 6 -- Endnotes Taxation Administration Regulations 2017 S.R. No. 111/2017 5 Authorised by the Chief Parliamentary Counsel Endnotes 1 Reg. 4(a): S.R. No. 126/2007 as amended by S.R. No. 10/2010. 2 Reg. 4(b): S.R. No. 10/2010. -- 6 of 6 --