TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) REGULATIONS
REGULATION 1
CITATION
1
These Regulations may be cited as the Termination Payments Tax (Assessment and Collection) Regulations.
REGULATION 2
DEFINITIONS
2
In these Regulations, unless the contrary intention appears:
``document''
includes any electronic communication that represents or
reproduces words, figures or symbols in visible form;
``information''
includes information in written or electronic form;
``the Act''
means the Termination Payments Tax
(Assessment and Collection) Act 1997.
[NOTE:
A number of expressions used in these Regulations are defined by section 31 of the Termination Payments Tax (Assessment and Collection) Act 1997, including:- • assessment
- • Commissioner
- • interest
- • late payment penalty
- • surcharge]
(i) to a facility maintained by the person for the receipt of electronically transmitted documents; or
(ii) in such a manner that the document should, in the ordinary course of events, be received by the person; or(d) by posting it by prepaid letter post, addressed to the person at his or her address for service. 7(2) In the absence of proof to the contrary, a notice or other document served on a person in accordance with subregulation (1) is taken to have been served: (a) in the case of service in accordance with paragraph (1)(a), (b), or (c) - when the notice or document is delivered, left or transmitted, as the case requires; and (b) in the case of service in accordance with paragraph (1)(d) - when the notice or document would, in the ordinary course of post, have arrived at the place to which it was addressed. REGULATION 8 PRESUMPTION AS TO SIGNATURES 8(1) Judicial notice must be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner. 8(2) A notice or other document that bears the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner in place of that person's signature, is to be taken as signed by that person unless it is proved that the document was issued without authority. REGULATION 9 AMOUNTS REMITTED OR REFUNDED TO BE ROUNDED UP 9 If an amount of surcharge, interest or late payment penalty to be refunded or remitted under the Act is not a multiple of 5 cents, the amount is to be increased to the nearest multiple of 5 cents. REGULATION 10 EXPENSES FOR PERSONS ATTENDING BEFORE THE COMMISSIONER (ACT, SUBSECTION 27(4)) 10 The scale of expenses set out in the Schedule is prescribed for expenses to be allowed to persons (other than persons giving information or answering questions in respect of their own income or assessment or the income or assessment of persons whose representatives they are) required to attend before the Commissioner under section 27 of the Act.
SCHEDULES
SCHEDULE
Regulation 10
SCALE OF EXPENSES
1. Person attending to answer questions because of his or her professional, scientific or other special skill or knowledge - for each day on which the person attends, the amount provided for in the High Court Rules as in force from time to time for the expense of witnesses having that skill or knowledge. 2. Person attending to answer questions, other than a person referred to in Item 1:- (a) if the person is remunerated by wages, salary or fees - the amount provided for in the High Court Rules as in force from time to time for the expenses of witnesses so remunerated; or
- (b) in any other case - the amount provided for in the High Court Rules as in force from time to time for the expenses of witnesses generally.
- (a) for the person's travel to and from the place at which the person attends; and
- (b) if that person must be absent overnight from that person's usual place of residence - for meals and accommodation.