Administrative Appeals Tribunal (Taxation Division) Regulations 1996

i Administrative Appeals Tribunal (Taxation Division) Regulations 1996 S.R. No. 70/1996 TABLE OF PROVISIONS Regulation Page 1. Objective 1 2. Authorising provisions 1 3. Application of Regulations 1 4. Definitions 2 5. Request for reference to be signed by taxpayer 3 6. Commissioner to deliver documents to the Registrar 3 7. Registrar to fix date for hearing and notify parties—Form 1 4 8. Taxpayer and Commissioner to file and serve documents 4 9. Another date for hearing in special circumstances 5 10. Orders as to costs 6 11. Service 6 12. Communications with Tribunal to be addressed to Registrar 6 13. Registrar to send a copy of decision to each party 7 14. Registrar to date documents 7 15. Registrar to serve notice of preliminary conference/directions hearing—Form 1 7 16. Certificates by Premier/Attorney-General—Form 2 7 17. Summons to appear in respect of a reference— Form 3 7 18. Witness expenses 8 FORMS 9 FORM 1—Notice of Hearing 9 FORM 2—Certificate by Premier/Attorney-General 10 FORM 3—Summons to Appear 11 ═══════════════ NOTES 12 -- 1 of 13 -- 1 STATUTORY RULES 1996 S.R. No. 70/1996 Administrative Appeals Tribunal Act 1984 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 The Governor in Council, on the recommendation of the Treasurer, makes the following Regulations: Dated: 30 July 1996 Responsible Minister: JAN WADE Attorney-General A. WILTSHIRE Acting Clerk of the Executive Council 1. Objective The objective of these Regulations is to provide regulations for applications to the Taxation division of the Administrative Appeals Tribunal consequent on the revocation of the Administrative Appeals Tribunal (Taxation Division) Regulations 1985 1 . 2. Authorising provisions These Regulations are made under section 66 of the Administrative Appeals Tribunal Act 1984. 3. Application of Regulations These Regulations apply to and in relation to the review of decisions made under a taxing Act. -- 2 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 2 4. Definitions In these Regulations— "Act" means the Administrative Appeals Tribunal Act 1984; "Commissioner"— (a) in relation to the Business Franchise (Petroleum Products) Act 1979, the Business Franchise (Tobacco) Act 1974 and the Energy Consumption Levy Act 1982, means the Commissioner of Business Franchises or any Deputy Commissioner of Business Franchises within the meaning of the Business Franchise (Tobacco) Act 1974; (b) in relation to the Financial Institutions Duty Act 1982 and the Stamps Act 1958, means the Comptroller of Stamps or any Deputy Comptroller of Stamps within the meaning of the Stamps Act 1958; (c) in relation to the Gift Duty Act 1971 and the Probate Duty Act 1962, means the Commissioner of Probate Duties or any Deputy Commissioner within the meaning of the Probate Duty Act 1962; (d) in relation to the Land Tax Act 1958, means the Commissioner of Land Tax or any Deputy Commissioner or Assistant Commissioner within the meaning of that Act; r. 4 -- 3 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 3 (e) in relation to the Pay-roll Tax Act 1971, means the Commissioner of Pay-roll Tax or any Deputy Commissioner of Pay-roll Tax or Assistant Commissioner of Pay-roll Tax within the meaning of that Act; (f) in relation to the Debits Tax Act 1990, means the Comptroller of Stamps or any Deputy Comptroller of Stamps within the meaning of the Stamps Act 1958; "party" in relation to a reference, means the taxpayer or the Commissioner (as the case requires); "reference" means a reference of a decision or part of a decision to the Tribunal pursuant to a taxing Act; "registry" means the office of the Registrar; "taxpayer" in relation to a reference, means the person who requested the reference. 5. Request for reference to be signed by taxpayer A request for a reference must be signed by the taxpayer or the taxpayer's representative. 6. Commissioner to deliver documents to the Registrar When under a taxing Act the Commissioner is requested to refer to the Tribunal a decision or any part of a decision of the Commissioner, the Commissioner must deliver to the Tribunal— (a) notice in writing in duplicate that the Commissioner has received the request; and (b) 2 copies of all documents on file in the Commissioner's office relating to the relevant— r. 5 -- 4 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 4 (i) assessment; and (ii) objection; and (iii) disallowance of objection. 7. Registrar to fix date for hearing and notify parties— Form 1 Upon receipt of the documents referred to in regulation 6 the Registrar must— (a) forthwith fix a date for hearing of the reference, being a date not less than 30 days after the date on which the Registrar received those documents; and (b) not less than 14 days before the date fixed for the hearing of the reference, advise the parties to the reference of the time and place of the hearing by notice in Form 1. 8. Taxpayer and Commissioner to file and serve documents Subject to regulation 9, not less than 5 days before the date fixed for the hearing of the reference the taxpayer and the Commissioner must— (a) lodge in the registry; and (b) serve on each other— the following statements (in duplicate) signed (as the case may require) by them or their representatives— (c) a statement in numbered form of any facts agreed between the parties for the purpose of the reference; (d) a statement in numbered form of any documents agreed between the parties for the purpose of the reference, together with 2 copies of each such document; r. 7 -- 5 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 5 (e) a statement in summary numbered form of the matters of fact agreed to be in issue between the parties; (f) a statement in summary numbered form by each party of the matters of fact of which that party intends to tender evidence, and whether that evidence will be oral, documentary or other; (g) a statement in summary form by each party of the propositions of law (numbering each) which that party intends to argue; (h) an estimate by each party of the time likely to be taken by that party in— (i) adducing evidence-in-chief; (ii) addresses and argument; (i) a list by each party of — (i) decided cases; and (ii) statutory provisions— which may be referred to by that party, the list of cases to be divided into 2 parts, Part A being those cases it is intended to cite and Part B being those cases which the course of argument may require to be referred to, the list indicating by reference to its number the proposition of law referred to in the statement described in sub-paragraph (g) with regard to which the case may be cited or referred to. 9. Another date for hearing in special circumstances Where the Tribunal is satisfied that there are special circumstances and that the interests of the r. 9 -- 6 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 6 parties will not be inequitably affected, it may by notice in writing sent to the parties fix a date other than the date fixed under regulation 8 before which (as specified in the notice) all or any of the requirements of regulation 8 are to be complied with. 10. Orders as to costs (1) The Tribunal may take into account, in making any order as to costs, any default or failure of a party to the reference with respect to the— (a) lodging in the Registry; or (b) serving upon another party— of any document as required by these Regulations. (2) Where a party to a reference is represented at a hearing by a legal practitioner (whether or not such legal practitioner is employed under the Public Sector Management Act 1994), the Tribunal may make an order as to costs. 11. Service Any notice or document required by these Regulations to be served on or delivered to any person may be served or delivered personally or sent by post to the address for service of that person appearing from documents lodged in the registry. 12. Communications with Tribunal to be addressed to Registrar All communications with the Tribunal and the Registrar in respect of a reference must be addressed to the Registrar at the registry. r. 10 -- 7 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 7 13. Registrar to send a copy of decision to each party The Registrar must send a copy of the decision of the Tribunal on a reference to each party to the reference. 14. Registrar to date documents The Registrar must ensure that the date on which a document in respect of a reference was lodged with, or received by, the Tribunal is recorded on— (a) the document; or (b) a computerised data base maintained by the Tribunal. 15. Registrar to serve notice of preliminary conference/directions hearing—Form 1 The Registrar must cause to be served on each party to a reference notice of the time and place for the holding of a preliminary conference under section 38 (1) of the Act or a directions hearing under section 35(2) of the Act by notice in Form 1. 16. Certificates by Premier/Attorney-General—Form 2 A certificate by the Premier in respect of a reference under section 30(1)(a) or 40(1) of the Act or by the Attorney-General under section 30(1)(b) or 41(1) of the Act may be in Form 2. 17. Summons to appear in respect of a reference— Form 3 (1) A summons under section 45(2) of the Act in respect of a reference must be in Form 3. (2) A copy of a summons referred to in sub-regulation (1) must be sealed by the Registrar and, to be valid, must be served personally on the person named in the summons. r. 13 -- 8 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 8 18. Witness expenses A person summoned to appear as a witness before the Tribunal in respect of a reference is entitled to be paid fees and allowances for expenses in accordance with the Evidence (Crown Witnesses) Allowances Regulations 2 1992. ________________ r. 18 -- 9 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 9 FORMS FORM 1 (Administrative Appeals Tribunal (Taxation Division) Regulations 1996) Regulations 7 and 15 ADMINISTRATIVE APPEALS 19 No. TRIBUNAL Registry Name of Applicant— Address— Respondent— NOTICE OF HEARING TAKE NOTICE THAT the application by dated 19 will be— * heard by the Tribunal; * the subject of a Preliminary Conference; (see section 38(1) of the Administrative Appeals Tribunal Act 1984) * the subject of a Directions Hearing (see section 35(2) of the Administrative Appeals Tribunal Act 1984) at the Tribunal at at a.m./p.m. on 19 . Registrar Date— To— The Registrar Administrative Appeals Tribunal [address] [telephone number] MELBOURNE, 3000. * Delete where inapplicable ________________ Form 1 -- 10 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 10 FORM 2 (Administrative Appeals Tribunal (Taxation Division) Regulations 1996) Regulation 16 ADMINISTRATIVE APPEALS 19 No. TRIBUNAL Registry Name of Applicant— Address— Respondent— CERTIFICATE PURSUANT TO SECTION OF THE ADMINISTRATIVE APPEALS TRIBUNAL ACT 1984 I, the Premier/Attorney-General of the State of Victoria hereby certify that the disclosure of information concerning— (specify the matter) would be contrary to the public interest— (specify the reason) and that the statement, document or part of a document here identified namely— (specify) should not be disclosed to any party to the proceeding. Premier/Attorney-General Date— To— The Registrar Administrative Appeals Tribunal [address] [telephone number] MELBOURNE, 3000. ________________ Form 2 -- 11 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 11 FORM 3 (Administrative Appeals Tribunal (Taxation Division) Regulations 1996) Regulation 17 ADMINISTRATIVE APPEALS 19 No. TRIBUNAL Registry Name of Applicant— Address— Respondent— To— SUMMONS TO APPEAR You are summoned pursuant to section 45(2) of the Administrative Appeals Tribunal Act 1984 to appear before the Administrative Appeals Tribunal at on 19 at a.m./p.m. and on each subsequent day of the hearing of the above proceeding until you are excused or released from further attendance— * to give evidence; and * to produce the following documents— Registrar Date— * Delete where inapplicable. Note— (a) Certain fees and allowances are payable to a witness pursuant to the Administrative Appeals Tribunal (Taxation Division) Regulations 1996 in the amounts prescribed under the Evidence (Crown Witnesses) Allowances Regulations 19923. (b) Failure to attend at the time and place specified above without reasonable excuse may render you liable to a fine of up to $1000 (10 penalty units) or imprisonment for up to 3 months under section 58 of the Administrative Appeals Tribunal Act 1984. ═══════════════ Form 3 -- 12 of 13 -- S.R. No. 70/1996 Administrative Appeals Tribunal (Taxation Division) Regulations 1996 12 NOTES 1 S.R. No. 280/1985 revoked 1 July 1996 by virtue of the operation of section 5 of the Subordinate Legislation Act 1994. 2 S.R. No. 152/1992 as amended by S.R. No. 202/1993. 3 S.R. No. 152/1992 as amended by S.R. No. 202/1993. Notes -- 13 of 13 --