Commonwealth Numbered Regulations - Explanatory Statements

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TOBACCO CHARGES REGULATIONS (AMENDMENT) 1997 NO. 223

STATUTORY RULES 1997 No. 223

Issued by authority of the Assistant Treasurer

Tobacco Charges Assessment Act 1955

Tobacco Charges Regulations (Amendment)

Section 42 of the Tobacco Charges Assessment Act 1955 provides that the Governor-General may make regulations prescribing matters required to give effect to the Act.

The purpose of the Regulations is to remove the reference to 'year' in an evidentiary certificate.

Regulation 8 of the Tobacco Charges Regulations was inserted by the Tobacco Charges Regulations (Amendment); Statutory Rules 1994 No. 192 It prescribes the information which must be included in an evidentiary certificate to be used by the Commissioner of Taxation when taking action against a person for the recovery of tobacco tax.

Paragraph 8(b) requires the Commissioner to certify that an assessment of tax payable by the person was made against the person in respect of the year set out in the certificate.

The Tobacco Charges Assessment Act 1955 does not impose a liability to taxation in respect of any particular year. Therefore the reference to 'year' in paragraph (b) is inconsistent with the Act, which does not require an assessment to be made in respect of a particular year or any other specified period. The requirement is paragraph (b) should be that an assessment of tax payable by the person was made against the person. Accordingly the Regulations removes the reference to 'year' from paragraph 8(b).

Details of the Regulations are as follows:

Regulation 1:        Provides the Tobacco Charges Regulations are amended by the Regulations.

Regulation 2:         Removes the reference to 'year' in an evidentiary certificate.

The Regulations commenced on gazettal.