STATUTORY RULES.

1942. No. 292.

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REGULATIONS UNDER THE ESTATE DUTY ASSESSMENT ACT 1914-1942.*

I, THE DEPUTY OF THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Estate Duty Assessment Act 1914-1942.

Dated this twenty fifth day of June, 1942.

Signature of Lord Wakehurst.

Deputy of the Governor-General.

By His Excellency's Command,

Signature of Ben Chifley.

Treasurer.

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Amendments of the Estate Duty Regulations.†

Parts.

1. Regulation 2 of the Estate Duty Regulations is amended by omitting the word “Appeals” and inserting in its stead the words “Objections and Appeals”.

Definitions.

2. Regulation 4 of the Estate Duty Regulations is amended by inserting before the definition of “the Act” the following definition:—

‘“Board’ means a Valuation Board or a Board of Review as the case may be;”.

How duty may be paid.

3. Regulation 18 of the Estate Duty Regulations is amended by omitting from paragraph (c) the word “tax” and inserting in its stead the word “duty”.

4. Part IV. of the Estate Duty Regulations is repealed and the following Part inserted in its stead:—

“Part IV. —Objections and Appeals.

Objections.

“27. An objection under the provisions of sub-section (1.) of section 24 of the Act against an assessment shall be posted to or lodged with the Commissioner at the address from which the notice of assessment objected to was issued.

Particulars to be supplied by Commissioner.

“28.— (1.) The Commissioner, in referring a decision to a Valuation Board in accordance with sub-section (1.) of section 25 or to a Board of Review in accordance with sub-section (1.) of section 26 of the Act shall furnish the Chairman of the Valuation Board or Board of Review, as the case may be, with printed or typewritten statements in quadruplicate containing—

(a) the name and address of the objector;

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* Notified in the Commonwealth Gazette on  , 1942.

† Statutory Rules 1941, No.78.

4428.—Price 3d. 25/15. 6. 1942.


(b) full details of the objector’s claims as made to the Commissioner;

(c) the Commissioner’s reasons for disallowing the objector’s claims.

(2.) The Commissioner shall at the same time furnish the objector with a copy of the statements referred to in paragraphs (b) and (c) of the last preceding sub-regulation.

Notice of review.

“28a.—(1.) The Chairman of a Valuation Board or Board of Review shall cause notice to be served upon the Commissioner and the objector of the date on which the review is to take place.

“(2.) Notice of a review shall be given not less than fourteen days prior to the date on which the review is to take place.

“(3.) A notice under this regulation may be served either personally or by post, and, if served by post, service shall be effected by properly addressing, prepaying and posting the notice as a letter, and, unless the contrary is proved, service shall be deemed to have been effected at the time when the letter would have been delivered in the ordinary course of post.

Order, place and time of review.

“28b.—(1.) All references for the purpose of review by a Valuation Board and all references for the purpose of review by a Board of Review shall respectively be numbered consecutively and, unless the Chairman of the Board otherwise directs, the review shall take place in the order in which the references are received in respect of each State by that Board.

“(2.) The sittings of a Board for purposes of reviews shall be held in such place or places and at such time or times as are fixed by the Chairman of the Board.

“(3.) A Board shall not be required to sit on public holidays or during a yearly vacation of three weeks commencing on the twenty-fifth day of December.

Conduct of reviews.

“28c.—(1.) Subject to this Part, reviews by a Board shall be conducted as the Chairman from time to time directs.

“(2.) All reviews shall take place in camera unless the objector otherwise elects.

“(3.) Where a review takes place in public the decision shall be given at a public meeting of the Board.

“(4.) Either party to a review may nominate a person to represent him at the review.

“(5.) The Chairman of a Board may adjourn any review from time to time as he thinks fit.

Evidence.

“28d.—(1.) A Board shall take all oral evidence on oath or affirmation, and for that purpose the Chairman of the Board or, in the absence of the Chairman, the Acting Chairman, shall have power to administer oaths and affirmation.

“(2.) The Chairman of the Board may, and, at the request of the Commissioner or the person representing the Commissioner at the review, shall, by notice in writing, require any person—

(a) to furnish the Board with such information as, in opinion of the Commissioner or the person representing the Commissioner at the review, is necessary for the purpose of the review; and


(b) to attend and give evidence before the Board concerning any matter relevant to the review and may require him to produce all books, documents and other papers whatever in his custody or under his control relating thereto.

“(3.) The expenses to be allowed to any person required to attend and give evidence under that last preceding sub-regulation shall be as prescribed by regulation 36 of these Regulations.

Decisions of a Board.

28e. A Board shall give a written decision on each review and shall forward copies of the decision to the Commissioner and to the objector, and the Commissioner shall, unless the decision has been appealed from, or the objection is the subject of an undecided reference on other grounds, give effect to the decision within sixty days after receipt thereof.

Re-opening of reviews.

“28f.—(1.) The time within which a Board may re-open a review in accordance with the proviso to sub-section (5.) of section 25 or sub-section (5.) of section 25 of the Act shall be thirty days.

“(2.) Notice of such re-opening shall be served upon the Commissioner and the objector as prescribed by regulation 28a of these Regulations.

Communications to Board.

“28g.—(1.) All communications to a Valuation Board shall be addressed to the Chairman of the Land Valuation Board, Commonwealth Buildings, Treasury Gardens, Melbourne.

“(2.) All communications to a Board of Review shall be addressed to the Chairman of the Board of Review, Commonwealth Bank Buildings, Castlereagh-street, Sydney."

Amendment of Schedule.

5. The Schedule to the Estate Duty Regulations is amended—

(a) by omitting from paragraph 4 of the Declaration the words “one year” and inserting in their stead the words "three years";

(b) by inserting after paragraph 8 of the Declaration the following paragraph:—

“8a. That, save and except in respect of that those policies described and valued in Schedule No.               , premiums have not been paid either wholly or in part by or on behalf of the deceased in respect of any policy of insurance on the life of the deceased in favour of the deceased's widow, widower, children, grand-children, parents, brothers, sisters, nephews or nieces.”;

(c) by omitting from, the Statement of Assets and Liabilities the words “one year” (wherever occurring) and inserting in their stead the words “three years”; and

(d) by omitting Form 2.

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By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.