Taxation Administration Regulations 1997
i
Taxation Administration Regulations 1997
S.R. No. 172/1997
TABLE OF PROVISIONS
Regulation Page
1. Objectives 1
2. Authorising provisions 2
3. Definitions 2
4. Expenses for persons required to attend under section 73 of the
Act 2
5. Receipt for seized documents or things 3
6. Reciprocal taxation laws 3
7. Time for AAT to re-open matter 3
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SCHEDULES 4
SCHEDULE 1—Property Collection Record 4
SCHEDULE 2—Reciprocal Taxation Laws 5
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1
STATUTORY RULES 1997
S.R. No. 172/1997
Taxation Administration Act 1997
Taxation Administration Regulations 1997
The Governor in Council makes the following Regulations:
Dated: 16 December 1997
Responsible Minister:
ALAN R. STOCKDALE
Treasurer
SHARNE BRYAN
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
Administrative Appeals Tribunal may re-
open a matter when an objector is in default
of appearance.
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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
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
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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
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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SCHEDULES
SCHEDULE 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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Sch. 1
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SCHEDULE 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
Sch. 2
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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
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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Sch. 2
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