Taxation Administration Regulations 2007

Taxation Administration Regulations 2007 S.R. No. 126/2007 TABLE OF PROVISIONS Regulation Page 1 Objectives 1 2 Authorising provision 1 3 Revocation 2 4 Definitions 2 5 Expenses for persons required to attend under section 73 of the Act 2 6 Receipt for seized documents or things 3 7 Reciprocal Taxation Laws 3 8 Time for VCAT to re-open matter 3 __________________ SCHEDULES 4 SCHEDULE 1 4 Form 1—Property Collection Record 4 SCHEDULE 2—Reciprocal Taxation Laws 5 1 Commonwealth 5 2 New South Wales 5 3 Queensland 5 4 South Australia 5 5 Western Australia 6 6 Tasmania 6 7 Australian Capital Territory 6 8 Northern Territory 6 ═══════════════ ENDNOTES 7 i -- 1 of 8 -- STATUTORY RULES 2007 S.R. No. 126/2007 Taxation Administration Act 1997 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 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 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. 1 -- 2 of 8 -- S.R. No. 126/2007 Taxation Administration Regulations 2007 r. 3 3 Revocation The Taxation Administration Regulations 19971 are revoked. 4 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. 5 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, $1.00 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 lesser; 2 -- 3 of 8 -- S.R. No. 126/2007 Taxation Administration Regulations 2007 r. 6 (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). 6 Receipt for seized documents or things The form of receipt prescribed for the purposes of section 76(3) of the Act is Form 1 in Schedule 1. 7 Reciprocal Taxation Laws The laws specified in Schedule 2 are reciprocal taxation laws for the purposes of section 92(1)(c) of the Act. 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. __________________ 3 -- 4 of 8 -- S.R. No. 126/2007 Taxation Administration Regulations 2007 Sch. 1 SCHEDULES 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 __________________ 4 -- 5 of 8 -- S.R. No. 126/2007 Taxation Administration Regulations 2007 Sch. 2 SCHEDULE 2 Regulation 7 RECIPROCAL TAXATION LAWS 1 Commonwealth Taxation Administration Act 1953 2 New 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 3 Queensland Debits Tax Act 1990 Duties Act 2001 Land Tax Act 1915 Pay-roll Tax Act 1971 Stamp Act 1894 Taxation Administration Act 2001 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 5 -- 6 of 8 -- S.R. No. 126/2007 Taxation Administration Regulations 2007 Sch. 2 Taxation Administration Act 1996 Taxation (Reciprocal Powers) Act 1989 5 Western Australia 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 6 Tasmania Duties Act 2001 Land Tax Act 2000 Pay-roll Tax Act 1971 Taxation Administration Act 1997 7 Australian Capital Territory Duties Act 1999 Land Tax Act 2004 Payroll Tax Act 1987 Taxation Administration Act 1999 8 Northern Territory Payroll Tax Act 1978 Stamp Duty Act 1978 Taxation (Administration) Act 1978 ═══════════════ 6 -- 7 of 8 -- S.R. No. 126/2007 Taxation Administration Regulations 2007 Endnotes ENDNOTES 1 Reg. 3: S.R. No. 172/1997. 7 -- 8 of 8 --