WOOL TAX (ADMINISTRATION) REGULATIONS (AMENDMENT) 1994 NO. 191 

WOOL TAX (ADMINISTRATION) REGULATIONS (AMENDMENT) 1994 NO. 191 
- TABLE OF PROVISIONS

1.  Commencement  
2.  Amendment  
3.  Regulation 2 (Parts)  
4.  Part IV (Payment of tax)  
5.  Regulation 31 (Certificate as to service of notice of assessment)  
6.  Regulation 35 (Evidence by affidavit)  


1994 No. 191 WOOL TAX (ADMINISTRATION) REGULATIONS (AMENDMENT)
- REG 1
1. Commencement


  1.1 Regulation 4 is taken to have commenced on 1 July 1992.
(NOTE:  The remainder of these Regulations commence on gazettal: see Acts
Interpretation Act 1901, s. 48.)


1994 No. 191 WOOL TAX (ADMINISTRATION) REGULATIONS (AMENDMENT)
- REG 2
2. Amendment


  2.1 The Wool Tax (Administration) Regulations are amended as set out in
these Regulations.


1994 No. 191 WOOL TAX (ADMINISTRATION) REGULATIONS (AMENDMENT)
- REG 3
3. Regulation 2 (Parts)


  3.1 Omit the regulation.


1994 No. 191 WOOL TAX (ADMINISTRATION) REGULATIONS (AMENDMENT)
- REG 4
4. Part IV (Payment of tax)


  4.1 Omit the Part.


1994 No. 191 WOOL TAX (ADMINISTRATION) REGULATIONS (AMENDMENT)
- REG 5
5. Regulation 31 (Certificate as to service of notice of assessment)


  5.1 Omit the regulation, substitute:

Evidentiary certificates
  "31. In an action against a person for the recovery of tax, a certificate
signed by the Commissioner certifying that:
  (a) the person named in the certificate is liable to pay tax; and
  (b) an assessment of tax payable by the person was made against the person
in respect of the year set out in the certificate; and
  (c) the particulars of the assessment are as stated in the certificate;
  (d) notice of the assessment was served on the person; and
  (e) the amount referred to in the certificate is, at the date of the
certificate, a debt in respect of tax due by the person to the Commonwealth;
is, in the absence of contrary evidence, sufficient evidence of the facts
stated in the certificate.".


1994 No. 191 WOOL TAX (ADMINISTRATION) REGULATIONS (AMENDMENT)
- REG 6
6. Regulation 35 (Evidence by affidavit)


  6.1 Omit the regulation, substitute:

Evidence by affidavit
  "35. In an action for the recovery of tax:
  (a) a person may give evidence by affidavit; and
  (b) the court may require the person to attend before it:
    (i) to be cross-examined on the evidence; or
    (ii) to give other evidence in relation to the action.".


- NOTES


1994 No. 191*1* WOOL TAX (ADMINISTRATION) REGULATIONS*2* (AMENDMENT)

- Dated 9 June 1994


*1* Notified in the Commonwealth of Australia Gazette on 16 June 1994.
*2* Statutory Rules 1964 No. 71 as amended by 1984 Nos. 414 and 422; 1994 Nos.
45 and 90.