PAY-ROLL TAX ASSESSMENT.

No. 28 of 1961.

An Act to amend the Pay-roll Tax Assessment Act 1941-1957.

[Assented to 19th May, 1961.]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Pay-roll Tax Assessment Act 1961.

(2.) The Pay-roll Tax Assessment Act 1941–1957 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Pay-roll Tax Assessment Act 1941–1961.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Parts.

3. Section two of the Principal Act is repealed and the following section inserted in its stead:—

“2. This Act is divided into Parts, as follows:—

Part I.—Preliminary (Sections 1–3).

Part II.—Administration (Sections 4–11).

Part III.—Liability to Taxation.

Division 1.—General (Sections 12–16).

Division 2.—Rebate of Tax by reference to Exports (Sections 16a–16r).

Part IV.—Registration and Returns (Sections 17–21).

Part V.—Collection and Recovery of Tax (Sections 22–37).

Part VI.—Objections and Appeals (Sections 38–41).

Part VII.—Penal Provisions (Sections 42–48).

Part VIII.—Taxation Prosecutions (Sections 49–63).

Part IX.—Miscellaneous (Sections 64–71).”.

Officers to observe secrecy.

4. Section eleven of the Principal Act is amended by omitting from sub-section (5.) the words “returns, or information derived from returns, of a taxpayer other than the taxpayer whose assessment is under review” and inserting in their stead the

words “returns or declarations, or information derived from the returns or declarations, of a person other than the employer directly concerned”.

Heading.

5. Before section twelve of the Principal Act the following heading is inserted:—

“Division 1.—General.”.

Exemption from tax.

6. Section fifteen of the Principal Act is amended—

(a) by omitting from paragraph (g) the word “or”; and

(b) by adding at the end thereof the following paragraphs:—

“; (i) by the International Atomic Energy Agency;

“(j) by the South-East Asia Treaty Organization; or

“(k) by the Customs Co-operation Council.”.

7. After section sixteen of the Principal Act the following Division is inserted in Part III.:—

“Division 2.—Rebate of Tax by reference to Exports.

Interpretation.

“16a.—(1.) In this Division, unless the contrary intention appears—

‘claim’ means a claim under section sixteen d of this Act;

‘commercial container’ means a container other than—

(a) a tank or other compartment that forms part of a ship or aircraft; or

(b) a container in which goods have been placed primarily and principally for the purpose of their carriage in a ship or aircraft;

‘consideration receivable’, in relation to a sale or other disposal of goods, means—

(a) in the case of a sale or disposal other than one to which the next succeeding paragraph applies—the amount or value of the consideration for the sale or disposal; or

(b) where the sale or disposal is part of, or is connected with, a transaction in which any other assets, or any services, are sold, disposed of or supplied—such part of the amount or value of the consideration or considerations as is reasonably attributable to the sale or disposal of the goods,

less any amounts paid or payable (otherwise than as agent) by the person selling or disposing of the goods by way of freight for carriage of the goods outside Australia or by way of insurance or other outgoings in

relation to the goods attributable to events or contingencies occurring or arising, or services performed, after the placing of the goods upon a ship or aircraft for export from Australia;

‘container’ includes any inner or outer covering in which goods are packed, secured or otherwise placed, but does not include a container that is exported while not containing goods;

‘export certificate’ means a certificate issued under section sixteen l of this Act;

‘exported’ does not include exported by way of gift;

‘export merchant’ means a person who, in the course of carrying on business in Australia—

(a) exports from Australia goods in relation to which a previous owner is the producer for export; or

(b) sells to another person goods that are later exported from Australia and of which a previous owner is the producer for export;

‘increase in export sales for the financial year’, in relation to an employer, means the sum of—

(a) any excess of the value of export sales of that employer for the relevant financial year over one-half of the value of export sales for the base period of that employer; and

(b) the aggregate of the amounts specified in any export certificates duly issued to that employer in relation to the relevant financial year;

‘marketing authority’ means an authority constituted under a law of the Commonwealth, of a State or of a Territory of the Commonwealth, or under two or more such laws, and having the function of marketing goods produced in Australia;

‘original commercial container’ means a commercial container in which no other container is contained;

‘overseas industrial property rights’ means rights exercisable outside Australia in relation to patents of inventions, trade marks, designs or copyright;

‘producer for export’ means—

(a) in relation to goods that have been exported from Australia in an original commercial container in which they were placed in Australia (whether or not that original commercial container was, before the export, placed in another container)—the person who was the owner

of the goods at the time when they were placed, or were last placed, in that original commercial container;

(b) in relation to any other goods, being goods (other than containers) that have been exported from Australia after having been, by manufacture, production, assembling or processing, or by grading and sorting, carried out in Australia, brought into the form or condition in which they were so exported—the person who was the owner of those goods when they were brought into that form or condition; and

(c) in relation to containers in which goods have been exported from Australia and in which the goods were placed by the person who is the producer for export of those goods—that person;

‘rebate’ means rebate under this Division;

‘supplier of components’, in relation to goods, means an employer, not being a producer for export in relation to those goods, who has supplied those goods to another person;

‘the base period’ means the period that began on the first day of July, One thousand nine hundred and fifty-eight, and ended on the thirtieth day of June, One thousand nine hundred and sixty;

‘the gross receipts for the financial year’, in relation to an employer, means the sum of—

(a) the amounts of assessable or exempt income for the purposes of the Income Tax and Social Services Contribution Assessment Act 1936—1961 that were derived by that employer during the relevant financial year from carrying on trade or business in Australia, other than—

(i) any amount that is income from property as defined in section six of that Act; and

(ii) any amounts that are included in the value of export sales in relation to that employer for another financial year,

less any amounts paid or payable by him (otherwise than as agent) in relation to goods exported during that financial year, being goods in respect of which he was a producer for export, by way of freight for carriage of the

goods outside Australia, or by way of insurance or other outgoings attributable to events or contingencies occurring or arising, or services performed, after the placing of the goods upon the ship or aircraft for export from Australia; and

(b) any other amounts that are included in the value of export sales in relation to that employer for that financial year;

‘the value of export sales’, in relation to a period, means, in relation to an employer, the sum of—

(a) the amounts of consideration receivable by the employer in respect of the sale or other disposal of goods that have been exported from Australia during that period, being goods that were sold or otherwise disposed of by him before or at the time at which they were exported and in relation to which he was a producer for export;

(b) the amounts of consideration receivable by the employer in respect of the sale or other disposal of goods that have been exported from Australia, being goods that were, after they were exported, sold or otherwise disposed of by him during that period and in relation to which he was a producer for export;

(c) the amounts of consideration receivable by the employer, otherwise than as royalties or payments in the nature of royalties, in respect of the grant or assignment by him in that period to a person resident outside Australia of overseas industrial property rights; and

(d) the amounts of consideration receivable by the employer as royalties in respect of the exercise in that period of overseas industrial property rights granted or assigned by him to a person resident outside Australia.

“(2.) For the purposes of this Division, where a person has received or is entitled to receive an amount under a policy of insurance or otherwise in respect of loss, destruction or damage that has occurred in respect of goods owned by him after their export from Australia—

(a) in the case of loss or destruction—that person shall be deemed to have sold those goods, at the time of the loss or destruction, for a consideration equal to that amount; and

(b) in the case of damage—

(i) if that person has sold or disposed of the goods for a consideration—the consideration shall be deemed to be increased by that amount; and

(ii) if that person ceased to be the owner of the goods in any other manner—he shall be deemed to have sold the goods, at the time when he so ceased, for a consideration equal to that amount.

“(3.) For the purposes of this Division, goods shall be taken to have been physically included in goods exported from Australia if they have been used, directly or indirectly, in the manufacture, production, assembling or processing of the goods that have been exported, so that the whole or a substantial part of the goods so used has been incorporated in the goods exported, or so that the goods exported have been derived solely from the goods so used (whether or not the goods so used have retained their identity or physical or chemical form or condition).

“(4.) For the purposes of this Division, goods shall not be taken to be exported from Australia where they are taken or sent out of Australia with the intention that they will, at a later time, be brought or sent back to Australia.

Changes in ownership of business enterprises, &c.

“16b.—(1.) Where, during or after the base period, an employer acquired, whether by purchase or otherwise, an existing business enterprise or any existing overseas industrial property rights, the value of export sales of the employer for the base period shall, in relation to a claim, or the issue of export certificates, by that employer in respect of a financial year that commences after the date of the acquisition, be increased by an amount or amounts equal to so much of the value of export sales for the base period (apart from this section) of each other employer who owned the business enterprise or rights at any time during the base period as is attributable to the business enterprise or rights, as the case may be.

“(2.) Where, during a financial year in respect of which rebate may be claimed, an employer acquired, whether by purchase or otherwise, an existing business enterprise or any existing overseas industrial property rights, the value of export sales of that employer for the base period shall, in relation to a claim, or the issue of export certificates, by that employer in respect of that financial year, be increased by an amount or amounts arrived at by—

(a) determining, in respect of each employer who owned the business enterprise or rights at any time during the base period, the part of the value of export sales of

that employer for the base period (apart from this section) that is attributable to the business enterprise or rights, as the case may be; and

(b) ascertaining, in respect of each amount determined under the last preceding paragraph, the amount that bears the same proportion to that amount as the number of days from the date of the acquisition to the end of the financial year bears to the number of days in the whole of the financial year.

“(3.) Where, during the base period or during a financial year in respect of which rebate may be claimed, an employer (in this sub-section referred to as ‘the vendor’) has disposed of a business enterprise or any overseas industrial property rights to another employer (in this sub-section referred to as ‘the purchaser’), the value of export sales of the vendor for the base period shall, in relation to a claim, or the issue of export certificates, by the vendor in relation to any financial year, be reduced by any amount, or the sum of any amounts, that would, by reason of the disposal, be required under the preceding provisions of this section to be added to the value of export sales of the purchaser for the base period in relation to any claim by the purchaser in relation to that financial year.

“(4.) In this section—

(a) references to the value of export sales of an employer shall be read as a reference to the value of export sales of that employer apart from any reduction under section sixteen k of this Act; and

(b) references to a business enterprise shall be read as including references to a part of a business enterprise.

Rebate of tax.

“16c.—(1.) Subject to this Division, an employer is entitled to a rebate in respect of the tax (other than additional tax) imposed on wages paid or payable by him in respect of the financial year that began on the first day of July, One thousand nine hundred and sixty, or in respect of any of the next three succeeding financial years, where—

(a) there is, in relation to that employer, an increase in export sales for the financial year; and

(b) the aggregate of the amounts specified in any export certificates issued by the employer in relation to that financial year is less than that increase in export sales for the financial year.

“(2.) Subject to this section, the amount of the rebate to which an employer is entitled in relation to a financial year is an amount ascertained in accordance with the formula—

where—

a is the increase in export sales for the financial year;

b is the aggregate of the amounts specified in any export certificates issued by the employer in relation to the financial year;

c is the gross receipts for the financial year; and

d is the amount of tax (other than additional tax) that would, but for this Division, be imposed on wages paid or payable by the employer in respect of the financial year.

“(3.) The amount of the rebate to which an employer is entitled in respect of any tax shall not exceed the amount of the tax.

“(4.) Where the Commissioner is satisfied that arrangements have been made between an employer and another person with a view to the affairs of the employer and of that other person being so arranged or conducted that this Division would, but for this sub-section, have effect more favourably in relation to that employer than would otherwise have been the case, the amount of any rebate to which that employer is entitled shall not exceed the amount of the rebate to which that employer would, in the opinion of the Commissioner, have been entitled if those arrangements had not been made.

“(5.) Subject to the next succeeding sub-section, if, in relation to a claim by an employer in respect of a financial year, the Commissioner is not satisfied, upon consideration of the information furnished or otherwise available to him, as to the value of export sales for the base period of that employer in relation to that claim, the Commissioner is not required to determine that value, and the employer is not entitled to a rebate in respect of that financial year (other than a rebate based upon the export certificates, if any, duly issued to the employer in relation to that financial year).

“(6.) Where, in a case to which the last preceding sub-section would otherwise apply, the Commissioner is satisfied that the value of export sales of the employer for the base period does not exceed a particular amount, but is not satisfied that that value is less than that amount, that amount shall be taken to be the value of export sales for the base period in relation to the claim.

Claims.

“16d.—(1.) An employer may, within three years after the end of a financial year in respect of which rebate may be claimed, make to the Commissioner a claim in writing for a determination in respect of rebate for that financial year.

“(2.) The claim shall be in accordance with a form determined by the Commissioner and accompanied by such relevant documents and declarations (including declarations made by or on behalf of the employer) as are indicated on the form.

Determinations.

“16e.—(1.) Where an employer has duly made a claim, the Commissioner shall determine whether a rebate is allowable and, if so, the amount of the rebate.

“(2.) Subject to sub-section (5.) of section sixteen c of this Act, if the employer, in the claim, claims to be the producer for export of any goods, the determination shall, whether or not a rebate is allowable, include a determination of the value of export sales of the employer for the base period.

“(3.) Except as otherwise required by reason of the provisions of section sixteen b or sixteen k of this Act, the value of export sales for the base period of an employer as determined in relation to a claim in respect of any financial year shall be adopted in any determination in relation to a claim by that employer in respect of any subsequent financial year.

“(4.) As soon as conveniently may be after a determination is made, the Commissioner shall serve a notice in writing of the determination, by post or otherwise, upon the employer.

Amendment of determinations.

“16f.—(1.) Subject to this section, the Commissioner may at any time amend a determination in such manner as he thinks necessary.

“(2.) Where an employer has made to the Commissioner a full and true disclosure of all the material facts necessary for the making of a determination and a determination is made after that disclosure, an amendment of the determination decreasing the amount of the rebate or increasing the value of export sales for the base period—

(a) shall not be made except to correct an error in calculation or a mistake of fact; and

(b) shall not be made more than three years from the date of service upon the employer of notice of the determination.

“(3.) An amendment of a determination increasing the amount of a rebate shall not be made except to correct an error in calculation or a mistake of fact; and no such amendment shall be made more than three years from the date of service upon the employer of notice of the determination.

“(4.) Nothing in this section prevents the amendment of a determination in order to give effect to a decision upon an appeal or review or upon an application under section sixteen k of this Act, or as a consequence of an amendment of the value of export sales for the base period as determined by another determination, or the amendment of a determination increasing the amount of the rebate, or decreasing the value of export sales for the base period, in pursuance of an objection made by the employer or pending an appeal or review.

“(5.) Nothing in this section prevents the amendment of a determination by reason of the issue of export certificates by the employer after the making of the determination.

“(6.) An amended determination shall, for the purposes of this Act, be deemed to be a determination.

Application of rebates.

“16g—(1.) Subject to this section, the amount of a rebate as determined by the Commissioner is a debt due and payable to the employer entitled to the rebate by the Commissioner on behalf of the Commonwealth.

“(2.) The Commissioner may apply the whole or a part of the rebate in total or partial discharge of any liability to the Commonwealth of the employer entitled to the rebate arising under or by virtue of this Act or any other Act of which the Commissioner has the general administration.

“(3.) Where, under the last preceding sub-section, the Commissioner has applied an amount of rebate in discharge of a liability of an employer to the Commonwealth, that employer shall be deemed to have paid the amount so applied for the purpose for which, and at the time at which, it has been so applied.

“(4.) Where, by reason of an amendment of a determination, the amount, or the sum of the amounts, applied or paid by the Commissioner as a rebate to which an employer is entitled exceeds the amount of the rebate to which that employer is entitled, the Commissioner may recover the amount of the excess as if it were tax due and payable by that employer.

“(5.) An amount that the Commissioner is liable to pay in pursuance of this section is payable out of the Consolidated Revenue Fund, which, to the necessary extent, is appropriated accordingly.

Declarations regarding goods exported.

“16h.—(1.) An employer (in this sub-section referred to as ‘the producer’) who, in a claim, claims to have been a producer for export of any goods and from whom goods were, during the base period or within one year before the base period, acquired by a person who was, at the time of the acquisition, an export merchant (in this sub-section referred to as ‘the export merchant’) is not entitled to have the claim considered unless—

(a) the producer has requested the export merchant, in writing, to furnish to the Commissioner a declaration in accordance with this section giving particulars of all goods that were acquired by the export merchant at any time from the producer and were exported from Australia during the base period, other than goods—

(i) of which the export merchant or some other person has, by reason of something done by him to or in relation to the goods since the acquisition, become the producer for export; or

(ii) which have, since the acquisition, been physically included in other goods,

and the producer states in the claim the fact that he has made that request, specifying the name and address of the export merchant; or

(b) the producer satisfies the Commissioner that it was impossible or impracticable for him to make such a request or that the failure to make the request will not prejudice the proper determination of the claim.

“(2.) A person (in this sub-section referred to as ‘the producer’) who desires to make a claim or to issue export certificates in respect of a financial year and from whom goods were, during that financial year or within one year before that financial year, acquired by a person who was, at the time of the acquisition, an export merchant (in this sub-section referred to as ‘the export merchant’) may request the export merchant, in writing, to furnish to the Commissioner a declaration in accordance with this section giving particulars of all goods that were acquired by the export merchant, at any time from the producer and were exported from Australia during that financial year, other than goods—

(a) of which the export merchant or some other person has, by reason of something done by him to or in relation to the goods since the acquisition, become the producer for export; or

(b) which have, since the acquisition, been physically included in other goods.

“(3.) Subject to the next succeeding sub-section, a person who receives a request made in accordance with either of the last two preceding sub-sections shall, within sixty days after the receipt by him of the request, or within such further time as the Commissioner in special circumstances allows, furnish to the Commissioner a declaration in accordance with the request and the requirements of sub-section (6.) of this section.

Penalty: One hundred pounds.

“(4.) Where a person who receives a request made in accordance with sub-section (1.) or (2.) of this section does not know, and is unable to ascertain from his books, accounts or records, a matter that is required by this section to be contained in the declaration, a declaration furnished by him to the Commissioner shall be taken to comply with the requirements of this section so far as that matter is concerned if the declaration states that that person does not know and is unable to ascertain that matter and sets out adequate reasons for the inability.

“(5.) A person who, in pursuance of this section, furnishes a declaration to the Commissioner shall, at the same time, furnish a copy of the declaration to the person who requested that the declaration be so furnished.

Penalty: Twenty pounds.

“(6.) A declaration furnished in pursuance of this section shall specify the amount of the consideration given, or to be given, by the person furnishing the declaration in respect of the goods referred to in the declaration and shall be in accordance with a form determined by the Commissioner.

“(7.) A person shall not—

(a) in a declaration furnished to the Commissioner by reason of a request made in accordance with sub-section (1.) of this section, knowingly specify as the amount of a consideration an amount that is less than the true consideration; or

(b) in a declaration furnished to the Commissioner by reason of a request made in accordance with sub-section (2.) of this section, knowingly specify as the amount of a consideration an amount that is greater than the true consideration.

Penalty: An amount equal to the amount by which the consideration is understated or overstated, as the case may be, or Five hundred pounds, whichever is the greater.

“(8.) A person shall not, in a declaration furnished to the Commissioner by reason of a request made under sub-section (2.) of this section, knowingly specify a consideration in respect of goods that should not be included in the declaration.

Penalty: An amount equal to the consideration specified in the declaration or Five hundred pounds, whichever is the greater.

Notice to Commissioner as to incorrect declarations.

“16j. Where an employer has reason to believe that a copy of a declaration that has been forwarded to him in pursuance of the last preceding section contains information that is incorrect, or does not contain information that should be contained in it, he shall, not later than the day on which he makes the claim next made by him after receipt of the copy of the declaration or the thirtieth day after receipt of that copy, whichever is the later, notify the Commissioner in writing accordingly, giving particulars of the extent to which he believes the information to be incorrect or deficient.

Penalty: Five hundred pounds.

Review of base export sales.

“16k.—(1.) An employer may apply in writing to the Commissioner for a reduction of the amount or amounts that would otherwise be the value of export sales for the base period in

respect of that employer for the purposes of rebate in respect of any financial year and all subsequent financial years on the ground that, by reason of abnormal trading conditions or other extraordinary circumstances during the base period, the value of export sales for the base period as ascertained in accordance with the preceding provisions of this Division is greater than it would otherwise have been and he is, by reason of that fact, under an unfair disadvantage for the purposes of this Division.

“(2.) An application under this section may be made by the employer at the time of making a claim in respect of the first financial year to which the application relates or at any time after the making of such a claim and before the expiration of forty-two days from service on the employer of notice of a determination of that claim by the Commissioner, but such an application shall not be considered before such a notice has been served.

“(3.) The Commissioner shall refer every application duly made under this section to a Board of Review.

“(4.) A Board of Review shall determine, in relation to each financial year to which the application under this section relates, whether any reduction should be allowed under this section of the value of export sales for the base period in relation to the years in respect of which the application is made and, if so, the amount of the reduction, and the Commissioner shall give effect to the determination of the Board.

“(5.) Except as provided in the next succeeding sub-section, an employer is not entitled to make more than one application under this section.

“(6.) Where an employer has made an application under this section in relation to rebate in respect of a financial year or years, he may make a further application in relation to rebate in respect of any of those financial years if, after the making of the first-mentioned application and before or during that financial year, he has acquired from another employer, whether by purchase or otherwise, an existing business enterprise, a part of an existing business enterprise or any existing overseas industrial property rights.

“(7.) Where an employer makes a further application in accordance with the last preceding sub-section, the determinations that are in force as a result of the previous application or applications of that employer shall be adopted by the Board of Review dealing with the further application, except in so far as it is necessary or desirable to vary them by reason of the acquisition of the business enterprise, part of a business enterprise or overseas industrial property rights referred to in the last preceding sub-section.

“(8.) A determination upon a further application under this section in relation to rebate in respect of a financial year supersedes any previous determination in relation to rebate in respect of that financial year.

Export certificates.

“16l.—(1.) Subject to and in accordance with this section, an employer being—

(a) a producer for export of goods of any kind who has, in a financial year, acquired from a supplier of components goods of that kind or goods of a kind that have been physically included in goods of that kind; or

(b) a supplier of components who has received any export certificates in relation to a financial year issued under this section in respect of goods of any kind and has, in that financial year, acquired from another supplier of components goods of that kind or goods that have been physically included in goods of that kind,

may, during or after the end of that financial year, issue to the supplier of components from whom he so acquired goods an export certificate, in relation to that financial year, in accordance with a form determined by the Commissioner and specifying an amount within the limits provided by this section.

“(2.) An employer shall not, in an export certificate issued to a supplier of components in relation to a financial year, specify, in respect of goods of any kind—

(a) an amount that, when added to the amounts specified in respect of goods of that kind in any other export certificates issued by him to that supplier of components in respect of that financial year, gives a total exceeding the total of the considerations for which he has, during that financial year and on or before the date of issue of the certificate, acquired from that supplier of components goods of that kind; or

(b) an amount that, when added to the amounts specified in respect of goods of that kind in any other export certificates issued by him to suppliers of components (including that supplier) in respect of that financial year, gives a total exceeding so much of the sum of the considerations for which he has, during that financial year and on or before the date of issue of the certificate, acquired goods of that kind from suppliers of components as bears to that sum the same proportion as the quantity of the goods so acquired that have been exported from Australia, or physically included in goods exported from Australia, bears to the total quantity of those goods.

Penalty: An amount equal to the excess or Five hundred pounds, whichever is the greater.

“(3.) For the purposes of the application of paragraph (b) of the last preceding sub-section in relation to an employer, goods that have been specified in an export certificate received by that employer shall be taken to have been exported from Australia.

“(4.) An employer shall not specify in an export certificate issued by him in relation to a financial year an amount that when added to the amounts specified in any other export certificates issued by him in relation to that financial year, gives a total exceeding—

(a) if the certificate is issued after the end of the financial year—the amount that is the increase in export sales for the financial year in relation to that employer; or

(b) if the certificate is issued during the financial year—the amount that would be the increase in export sales for the financial year in relation to that employer if the financial year ended on the day on which the certificate is issued.

Penalty: An amount equal to the excess or Five hundred pounds, whichever is the greater.

“(5.) An employer shall not, without the approval in writing of the Commissioner, issue an export certificate in relation to a financial year after he has made to the Commissioner a claim in relation to that year.

Penalty: An amount equal to the amount specified in the export certificate or Five hundred pounds, whichever is the greater.

Obtaining rebate by fraud.

“16m. A person shall not, by any wilful act, default or neglect, or by any fraud, art or contrivance whatever, or by any wilfully false statement—

(a) obtain or attempt to obtain a rebate to which he is not entitled; or

(b) obtain or attempt to obtain a rebate of an amount exceeding the amount of the rebate to which he is entitled.

Penalty: In the case of an offence against paragraph (a) of this section, not less than Fifty pounds and the amount of the rebate or more than Five hundred pounds and treble the amount of the rebate, and in the case of an offence against paragraph (b) of this section, not less than Fifty pounds and the amount of the excess, or more than Five hundred pounds and treble the amount of the excess.

Businesses conducted by States.

“16n. Where a trade or business, or more than one trade or business, is carried on by the Crown in right of a State, this Division applies as if—

(a) the Crown were, in respect of each trade or business, a separate employer; and

(b) the Crown were not, as such an employer, entitled to any deduction under section fourteen of this Act.

Elections by marketing authorities.

“16p.—(1.) A marketing authority may, by notice in writing lodged with the Commissioner, elect to be treated, for the purposes of this Division, as a producer for export in relation to goods produced in Australia of a class specified in the election exported or sold for export by the authority (including goods exported or sold before the date of the election), being goods in relation to which the authority would not, but for the election, be a producer for export.

“(2.) A notice under this section shall be lodged—

(a) in the case of a marketing authority in existence at the date of commencement of this section—on or before the thirty-first day of July, One thousand nine hundred and sixty-one; or

(b) in any other case—not later than sixty days after the date on which the marketing authority came into existence.

“(3.) Where a marketing authority duly makes an election under this section in relation to any goods—

(a) the marketing authority shall be deemed to be, and to have been, a producer for export in relation to those goods; and

(b) no other person shall be taken to be, or to have been, a producer for export in relation to those goods.

Gold.

“16q.—(1.) For the purposes of this Division, where gold has been delivered in accordance with section forty-two of the Banking Act 1959 or section thirty-two of the Banking Act 1945–1953—

(a) the gold shall be deemed to have been exported from Australia on the date on which the gold was so delivered;

(b) the person who by mining (including the working of alluvial or surface deposits) produced the minerals from which the gold was obtained (and no other person) shall be deemed to be the producer for export of the gold;

(c) the value of export sales of that producer for export shall be deemed to include—

(i) in relation to a period in which the gold was so delivered—the consideration received in respect of the delivery of the gold by the person who so delivered the gold (whether the gold was so delivered by that producer for export or by another person); and

(ii) in relation to any period (including a period in which the gold was so delivered)—any dividend, within the meaning of the Income Tax and Social Services Contribution Assessment Act 1936–1961, of the kind referred to in sub-section (2.) of section twenty-three c of that Act received by him in that period; and

(d) any actual export of the gold shall not be taken into account for the purposes of this Act.

“(2.) For the purposes of this section, gold delivered in accordance with section forty-two of the Banking Act 1959 or section thirty-two of the Banking Act 1945–1953 shall be deemed to have been so delivered at the time treated by the Reserve Bank of Australia or the Commonwealth Bank of Australia as the time of delivery of the gold for the purpose of payment of the price fixed and published under section forty-four of the Banking Act 1959 or section thirty-four of the Banking Act 1945–1953, as the case may be.

Amounts to be expressed in Australian currency.

“16r. For the purposes of this Division, all amounts shall be expressed in terms of Australian currency.”.

Power to obtain information and evidence.

8. Section twenty-one of the Principal Act is amended by inserting in sub-section (1.), after the word “liability”, the words “or entitlement”.

Evidence.

9. Section thirty-seven of the Principal Act is amended by inserting in sub-section (1.) after the word “liability” (wherever occurring), the words “or entitlement”.

Powers of Board.

10. Section thirty-eight of the Principal Act is amended by inserting after the word “assessments” (wherever occurring) the word “, determinations”.

Objections.

11. Section thirty-nine of the Principal Act is amended—

(a) by inserting in sub-section (1.), after the word “assessment” (first occurring), the words “or determination” ; and

(b) by omitting from that sub-section the words “service by post of the decision or the notice of assessment” and inserting in their stead the words “service of notice of the decision, assessment or determination”.

References to Board of Review

12. Section forty of the Principal Act is amended—

(a) by omitting sub-sections (3.) and (4.) and inserting in their stead the following sub-sections:—

“(3.) If the employer’s liability or assessment has been reduced, or the determination has been varied, by the Commissioner after considering the objection, the liability or assessment as reduced, or the determination as varied, shall be that to be dealt with by the Board under the next succeeding sub-section.

“(4.) The Board, on review, shall give a decision and may confirm, reduce, increase or vary the liability or assessment, or confirm or vary the determination.”; and

(b) by inserting in sub-section (6.), after the word “reduced”, the words “, or the determination is varied in a manner favourable to the employer,”.

13. After section forty of the Principal Act the following section is inserted:—

Burden of proof in relation to rebates.

“40a. Upon every reference to a Board of Review in relation to a claim under Division 2 of Part III., the burden of proving that the employer is entitled to a rebate, and the amount of the rebate to which the employer is entitled, shall be upon the employer.”.

Pending appeal not to delay payment of tax.

14. Section forty-one of the Principal Act is amended by inserting in sub-section (1.), after the word “pending” (first occurring), the words “with respect to any liability or assessment”.

Time for commencing prosecutions.

15. Section forty-six of the Principal Act is amended by inserting in sub-section (2.), after the word “offence”, the words “against a provision of Division 2 of Part III. or”.

Regulations.

16. Section seventy-one of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2.) Without limiting the generality of the last preceding sub-section, the regulations may make provision with respect to the place at which, and the manner in which, a return, objection, claim, declaration, notice, application or other document required or permitted by this Act to be made, furnished or given to, or lodged with, the Commissioner may be, or is to be, so made, furnished, given or lodged.”.

Additional amendments.

17. The Principal Act is amended as set out in the Schedule to this Act.

THE SCHEDULE.

—— Section 17.

ADDITIONAL AMENDMENTS