Commonwealth Numbered Regulations - Explanatory Statements

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FEDERAL COURT RULES (AMENDMENT) 1992 NO. 43

EXPLANATORY STATEMENT

Statutory Rules 1992 No. 43

Issued by the authority of the Judges of the Federal Court of Australia

AMENDMENT OF THE RULES OF THE FEDERAL COURT OF AUSTRALIA

Section 59 of the Federal Court of Australia Act 1976 permits the Judges of the Court (of whom there are thirty-two (32) including the Chief Justice) or a majority of them to make Rules of Court not inconsistent with the Act, making provision for or in relation to the practice and procedure to be followed in the Court, including practice and procedure to be followed In Registries of the Court, and for or In relation to all matters and things incidental to any such practice or procedure, or necessary or convenient to be prescribed for the conduct of any business of the Court. Section 59 of the Act also provides that sections 48, 48A, 48B, 49 and 50 of the Acts Interpretation Act 1901 apply in relation to these Rules of Court made under that section as if references in those sections of that Act to regulations were references to Rules of Court.

The present Federal court Rules came into operation on 1 August 1979. They have been reviewed regularly since then. These amendments are necessary because of changes to the Taxation Administration Act 1953 amending the procedure for taxation appeals to the Court

Rule 1

Provides a commencement date of 1 March 1992.

Rule 2

Provides for the amendment of the Rules as set out.

Rule 3

Inserts new Order 52B to provide for appeals against appealable objection decisions made under the Taxation Administration Act 1953 to be filed directly with the Federal Court.

Order 52B rule 1

Inserts definitions for the New Order referred to in Rule 3.

Order 52B rule 2

Provides that this Order applies to an appeal against an appealable objection decision.

Order 52B rule 3

Provides that certain provisions in Order 52A (Taxation Appeals) apply to appeals against an appealable objection decision. For example, definitions, provisions for modes of service of documents and evidence by affidavit.

Order 52B rule 4

Provides for the commencement of appeals in accordance with Order 4 of the Federal Court Rules and for the application of certain rules in Order 4 for dates for a directions hearings, time for service of documents and notices of appearances. New Form 55D is also provided to commence proceedings and outlined are certain details required for the application and service upon the Commissioner.

Order 52B rule 5

Provides for documents to be filed by the Commissioner within 28 days after a scaled copy of the application mentioned in subrule 4 has been served. These documents include a notice of appearance, copy of the notice of appealable objection decision; any return or other documents in the Commissioner's possession or control which are relevant to the bearing of the matter and a statement outlining succinctly the Commissioner's contentions and the facts and issues in the appeal as the Commissioner perceives them. This subrule also provides for service of certain of these documents on the applicant.

Order 52B rule 6

Provides that the Registrar of the Court must notify the applicant in writing of the date, time and place of the hearing and that seven days after such notice the applicant is to file and serve a Notice of Setting Down for Hearing in accordance with new Form 55E.

Rule 4

Provides for the new forms mentioned in this order to be inserted into the Numerical Table of Forms.

Rule 5

Sets out the forms to be inserted in the First Schedule.


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