(a) For previous Regulations, see Commonwealth Statutory Rules 1931, p. 346; Commonwealth Statutory Rules 1933, p. 204.
(b) Made under the Financial Emergency Act 1931-1933 on 6th February, 1934; notified in the Gazette on 15th February, 1934.
(c) Made under the Flour Tax Assessment Act (No. 2) 1934 on 20th December, 1934; notified in the Gazette on 20th December, 1934.
TAXATION—
Definitions.
3.—(1.) In these Regulations, unless the contrary intention appears—
“prescribed delegate of the Commissioner” means a person appointed by the Commissioner to be a prescribed delegate of the Commissioner for the purposes of these Regulations;
“the Act” means the Flour Tax Assessment Act (No. 2) 1934 as amended from time to time; and
“the Schedule” means the Schedule to these Regulations.
(2.) Unless the contrary intention appears, any reference in these Regulations to a form shall be read as a reference to a form in the Schedule to these Regulations.
(3.) Where in these Regulations reference is made to any Act, and that Act has at any time or from time to time been amended after the making of these Regulations, then, unless the contrary intention appears, that reference shall be deemed to be to that Act as so amended.
Part II.—Returns, Entries and Statements.
Form of return.
The return required to be furnished in pursuance of section fifteen of the Act shall be in accordance with Form 1.
Place for furnishing returns.
5.—(1.) The return specified in the last preceding regulation shall be furnished to the Commissioner at the office of the Deputy Commissioner for the State in which the taxpayer carries on business as a manufacturer of flour.
(2.) The return required to be furnished by any person in pursuance of section sixteen of the Act shall be furnished to the Commissioner at the office of the Deputy Commissioner for the State in which flour is held in stock by that person.
When return deemed to be furnished.
A return shall not be deemed to have been duly furnished to the Commissioner unless and until the proper form, duly signed, in accordance with these Regulations, containing a full, true and complete statement of all matters and things required by the Act and Regulations, by the Commissioner, and by the form itself, to be stated therein, has, at the place where under these Regulations the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.
Substantially similar forms.
Notwithstanding anything contained in these Regulations, the Commissioner may at any time in any case or class of case accept a return in a form substantially similar to the form prescribed for that case or class of case.
Persons to take necessary steps for due lodging.
Whenever a person is required by the Act or the Regulations or by the Commissioner to furnish a return to the Commissioner, that person shall make the required return, and shall take all steps necessary to ensure that the return is received by the Commissioner at the place where, under these Regulations, the return is to be furnished.
Persons to take necessary steps to furnish information.
Whenever, pursuant to section nineteen of the Act, a person is required by the Commissioner to furnish the Commissioner with any information, that person—
(a) shall take all steps necessary to ensure that the information so required to be furnished is received by the Commissioner at the place at which the information is required to be furnished; and
Flour Tax Regulations 1934.
(b) shall be deemed not to have furnished the Commissioner with such information unless and until such information has been received by the Commissioner at the place at which the information is required to be furnished.
Annotations on returns.
10.—(1.) The Commissioner may cause or permit any officer to make on any return such marks, figures and annotations as he thinks fit.
(2.) The marks, figures and annotations shall be made in ink which is different in colour from the ink used in the return and, except in the case of a date stamp, shall be initialled by the officer making them.
Returns of imported goods.
11.—(1.) The return required to be lodged in pursuance of section seventeen of the Act in respect of flour imported into Australia shall be the entry for home consumption, prescribed by the Customs Regulations, which is applicable to the particular case, and shall be in the form so prescribed, with the addition of a statement on that form, of the particulars specified in Form 2.
(2.) The return required to be lodged in pursuance of section seventeen of the Act, in respect of goods other than flour imported into Australia, shall be the entry for home consumption, prescribed by the Customs Regulations, which is applicable to the particular case, and shall be in the form so prescribed with the addition of a statement, on that form, of the particulars specified in Form 3.
Part III.—Payment of Tax.
Division 1.—Tax payable upon imports as specified in section twenty-one of the Act.
How and where tax payable.
Every person by whom tax is payable in respect of flour or other goods as specified in section twenty-one of the Act, shall pay the tax at the place at which, and in the manner in which, duties in respect of that flour or those goods under the law relating to the Customs are payable, or would be payable if the flour or other goods were subject to any such duties.
Division 2.—Other Tax.
Where tax payable.
Unless otherwise directed by the Commissioner, a taxpayer shall pay tax to the Commissioner at the office of the Deputy Commissioner for the State in which the flour or other goods in respect of which the tax is payable is or are manufactured or held in stock or imported, as the case may be.
How tax may be paid.
Tax may be paid by—
(a) delivery of cash, bank notes or cheques at the office of the Deputy Commissioner;
(b) remitting the tax to the Deputy Commissioner by bank draft or cheque, or by money order or postal note payable in the city to which the remittance is sent; or
(c) depositing the net amount of the tax to the credit of the Deputy Commissioner at any branch of the Commonwealth Bank of Australia.
Post Office to be agent of remitter.
When a remittance is posted by a taxpayer addressed to the Commissioner or a Deputy Commissioner, payment of the sum remitted shall not be deemed to have been made until the remittance has been received by the addressee.
TAXATION—
Payment by cheque.
Where a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of tax, the tax shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.
Receipts to be issued.
Receipts for tax shall be issued by such persons as the Commissioner or a Deputy Commissioner authorizes.
Part payment of tax not to be accepted.
Except as provided in the Act or with the express consent of the Commissioner or a Deputy Commissioner, no money shall be accepted on account, or in part payment, of tax.
Postage to be prepaid.
The postage on every return, statement, communication, remittance, or other matter sent by post addressed to the Commissioner, the Second Commissioner or a Deputy Commissioner shall be fully prepaid by the sender.
Deficient postage.
When any sum is received in payment of tax, the Commissioner or a Deputy Commissioner shall first deduct therefrom the amount of postage and surcharge (if any) paid upon unstamped or insufficiently stamped matter received through the post from the taxpayer and shall credit in payment of tax only the net amount then remaining.
Part IV.—Objections.
Form of objection.
An objection under section forty-one of the Sales Tax Assessment Act (No. 1) 1930-1934, as applied by section twenty-five of the Act, may be made in accordance with Form 4.
Where objection to be lodged.
Every objection shall be posted to or lodged with the Commissioner at the office of the Deputy Commissioner for the State in which the taxpayer is required to pay tax or further tax in pursuance of the assessment, determination or decision against which the objection is lodged.
Part V.—Reviews by a Board of Review.
Amount of deposit to accompany request for review.
Where, under sub-section (4.) of section forty-one of the Sales Tax Assessment Act (No. 1) 1930-1934, as applied by section twenty-five of the Act, a taxpayer requests the Commissioner to refer to a Board of Review a decision upon an objection, the taxpayer’s request shall be accompanied by a deposit of one per centum of the excess of the amount of the tax, or (as the case may be) of the further tax, with which the taxpayer is chargeable in accordance with the Commissioner’s decision, over the amount with which he would be chargeable if the objection were wholly allowed:
Provided that the maximum amount of deposit which shall accompany the written request of the taxpayer shall not, in any case, exceed Fifty pounds, and the minimum amount of deposit shall not be less than One pound.
Particulars to be supplied by Commissioner.
24.—(1.) The Commissioner in referring a decision to a Board of Review in accordance with sub-section (1.) of section forty-two of the Sales Tax Assessment Act (No. 1) 1930-1934, as applied by section
Flour Tax Regulations 1934.
twenty-five of the Act, shall furnish the Board with a printed or typewritten statement, in quadruplicate, containing—
(a) the name and address of the taxpayer;
(b) full details of the taxpayer’s claim as made to the Commissioner; and
(c) the Commissioner’s reasons for disallowing the taxpayer’s claim.
(2.) The Commissioner shall at the same time furnish the taxpayer with a copy of the statements referred to in sub-paragraphs (b) and (c) of the last preceding sub-regulation.
Notice of review.
25.—(1.) The Chairman of a Board of Review shall cause notices to be served upon the Commissioner and the taxpayer 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 day 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.
26.—(1.) All references for the purpose of review by a Board of Review shall be numbered consecutively and, unless the Chairman of the Board otherwise directs, the reviews shall take place in the order in which the references are received in respect of each State.
(2.) The sittings of a Board for the purpose 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 25th day of December.
Conduct of reviews.
27.—(1.) Subject to this Part, reviews by a Board of Review shall be conducted as the Chairman from time to time directs.
(2.) All reviews shall take place in camera unless the taxpayer otherwise requires.
(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 may adjourn any review from time to time as he thinks fit.
Evidence before Board of Review.
28.—(1.) Subject to the next succeeding sub-regulation, a Board of Review shall take all 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 affirmations.
TAXATION—
(2.) In the exercise of the powers which, by virtue of section forty of the Sales Tax Assessment Act (No. 1) 1930-1934, as applied by section twenty-five of the Act, are conferred upon a Board of Review, the Chairman of a Board may, by notice in writing, require any person—
(a) to furnish the Board with such information as, in the opinion of the Chairman, is necessary for the purpose of a review by the Board; or
(b) to attend and give evidence before the Board, or before any member of the Board authorized by the Chairman in that behalf, concerning his or any other person’s liability under the provisions of the Act, and may require him to produce all books, documents and other papers whatsoever in his custody or under his control relating thereto,
and the Chairman or member of the Board may require the information or evidence to be given on oath and either verbally or in writing and for that purpose the Chairman or that member shall have power to administer oaths.
(3.) Expenses may be allowed to persons required to attend and give evidence under this regulation as provided in regulation 49 of these Regulations.
Decisions of Board.
29.—(1.) A Board of Review shall give a written decision on each review and shall forward copies of the decision to the Commissioner and to the taxpayer, and the Commissioner shall, unless the decision has been appealed from, give effect to the decision within thirty days after the receipt thereof.
(2.) The Board may, from time to time, compile and publish summaries of its decisions.
Attendance of members.
Subject to sub-regulation (3.) of regulation 26 of these Regulations, the members of a Board of Review shall be in attendance on all week days at such place as is from time to time appointed by the Chairman for the performance of their duties.
Communications to Board.
All communications to a Board shall be addressed to the Chairman of the Board in the care of the Deputy Federal Commissioner of Taxation in the State in which the taxpayer resides.
Part VI.—Miscellaneous.
Signatures by or for taxpayers.
32.—(1.) Every application, statement, return, certificate, notice or other communication required by the Act or these Regulations to be made or forwarded to or furnished to the Commissioner shall be signed—
(a) in the case of an individual so required—in the name of that individual;
(b) in the case of a partnership so required—in the name of the senior active partner resident in Australia;
(c) in the case of trustees so required—in the name of the senior active trustee resident in Australia, or where there is no trustee resident in Australia, of the agent in Australia for the trustees; and
(d) in the case of a company—in the name of the public officer of the company.
Flour Tax Regulations 1934.
(2.) Subject to the next succeeding sub-regulation, the documents specified in the last preceding sub-regulation shall be signed personally by the person in whose name they are required to be signed.
(3.) Where it is not possible or practicable for the person specified in the last preceding sub-regulation personally to sign documents required to be signed in his name, or where, on account of special circumstances, the Commissioner, upon the application of any such person, so permits, the person who is required to make, forward or furnish that document, or the directors of a company which is so required, may authorize, in writing, another person to sign the documents in the name of the person so specified, before his own signature as a person so authorized.
(4.) Upon the authorization of any person to sign documents in pursuance of the last preceding sub-regulation the person by whom the authorization is given shall forthwith forward written notice of the authorization to the Deputy Commissioner at the office to which the documents are required to be forwarded, and shall furnish the Deputy Commissioner with a specimen signature of the person so authorized and with particulars of his name and of the capacity in which he acts in the business of the person by whom the authorization is given.
(5.) The Commissioner may, at any time, if he thinks fit, disapprove of the authorization of any person to sign documents in pursuance of sub-regulation (3.) of this regulation, and direct that documents signed by that person under such authorization shall not be accepted.
(6.) Every document signed in accordance with these Regulations in the name of the person in whose name it is required by this regulation to be signed shall be deemed to have been signed by that person.
(7.) Notice of the cancellation of the authorization of any person under this regulation shall be given to the Deputy Commissioner to whom notice of the authorization was forwarded.
Official signatures.
Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf, and any notice purporting to be signed by the authority of the Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.
Appointment of prescribed delegate.
The Commissioner may, by notice published in the Gazette, appoint any person to be a prescribed delegate of the Commissioner for the purposes of these Regulations.
Signature deemed to be duly signed.
35.—(1.) Any certificate, notice, or other document bearing the written stamped or printed signature of the Commissioner, the Second Commissioner, a Deputy Commissioner or a prescribed delegate of the Commissioner shall, until the contrary is proved, be deemed to have been duly signed by the person by whom it purports to have been signed.
(2.) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held the office of Commissioner, Second Commissioner, Deputy Commissioner or prescribed delegate of the Commissioner, as the case may be.
TAXATION—
Appointment of public officer.
Whenever the position of public officer of a company becomes vacant and it is necessary for a new public officer to be appointed, or whenever it becomes necessary to authorize any person in pursuance of sub-regulation (3.) of regulation 32 of these Regulations, the notice of appointment by the Company of a new public officer or the notice of the authorization of that person shall be given to the Commissioner at the office of the Deputy Commissioner for the State in which the Company’s head office is situated and shall be accompanied by a specimen signature of that public officer or person.
Address for service.
Every person who furnishes a return shall in the return give an address in Australia for service.
Notice of change of address.
Every person who has given an address for service and who subsequently changes that address shall, within one month after changing that address, give to the Commissioner, at the place where he furnished the return in which the address was given, notice in writing of his new address in Australia for service.
Address deemed to be last known place of business or abode.
The address for service last given by any person to and received by the Commissioner shall for all purposes under the Act and Regulations be deemed to be the last known place of business or abode of that person in Australia, but where no address for service has been given to and received by the Commissioner, the address of the person as described in any record in the custody of the Commissioner or Deputy Commissioner shall be deemed to be the last known place of business or abode of that person in Australia.
Failure to notify change of address.
Any person who changes his address for service and fails to give to the Commissioner notice of his new address in Australia for service shall not be permitted to plead that change of address as a defence in any proceedings (whether civil or criminal) instituted against him under the Act or Regulations.
Service of notices, &c.
Any notice or other communication by or on behalf of the Commissioner may be served upon any person by posting it, by prepaid letter post addressed to the person at his last known place of business or abode in Australia, and service thereof shall be deemed to have been effected at the time when it would in the ordinary course of post have arrived at the place to which it was addressed or at the post town or post office nearest to that place, whether or not it has in fact been received by the addressee.
Certificate of Commissioner as to non-receipt of return.
In any proceedings against a person for failing or neglecting duly to furnish a return, a certificate in writing signed by the Commissioner, the Second Commissioner, a Deputy Commissioner at whose office the return should have been furnished, or a prescribed delegate of the Commissioner, certifying that the return has not been received from that person by any officer authorized by the Commissioner to receive returns at the place where under the Regulations the return should have been furnished, shall be prima facie evidence that the defendant has failed or neglected duly to furnish the return.
Flour Tax Regulations 1934.
Certificate of Commissioner as to failure to furnish information.
In any proceedings against a person for failing or neglecting duly to furnish the Commissioner with any information required by the Commissioner pursuant to section nineteen of the Act, a certificate in writing signed by the Commissioner, the Second Commissioner, or a Deputy Commissioner at the place at which the information was required to be furnished, or a prescribed delegate of the Commissioner, certifying—
(a) that the defendant was required by the Commissioner by notice in writing to furnish the Commissioner with such information; and
(b) that the defendant failed or neglected duly to furnish the Commissioner with such information as and when required by the Commissioner,
shall be prima facie evidence of the facts stated in the certificate.
Certificate of Commissioner as to service of notice of assessment, &c.
In any action against a person for the recovery of tax, a certificate in writing signed by the Commissioner, the Second Commissioner, the Deputy Commissioner from whose office the notice of assessment or determination was issued, or a prescribed delegate of the Commissioner, certifying that—
(a) the person named in the certificate is a taxpayer;
(b) an assessment of, or a determination whereby he became chargeable with, tax or further tax was duly made against him;
(c) the particulars of the assessment or determination, and, in the latter case, of the tax or further tax chargeable, are as stated in the certificate;
(d) notice of the assessment or determination, and, in the latter case, of the tax or further tax chargeable, was duly served on him by post; and
(e) the sum named in the certificate was at the date of the certificate due by him to the King on behalf of the Commonwealth in respect of tax,
shall be prima facie evidence of the facts stated in the certificate.
Evidence by affidavit.
In any action for the recovery of tax, evidence may be given by affidavit, and the Court may require the deponent to attend for the purpose of being cross-examined.
Officer may appear for Commissioner.
Any officer authorized in writing by the Commissioner, the Second Commissioner or a Deputy Commissioner, whether generally or in respect of any special proceedings, may appear on behalf of the Commissioner or a Deputy Commissioner before any County Court, District Court, Local Court or Court of Summary Jurisdiction in any suit instituted in the name of the Commissioner or a Deputy Commissioner for the recovery of any tax unpaid, including any further or additional tax, or in any taxation prosecution under Part IX. of the Sales Tax Assessment Act (No. 1) 1930-1934, as applied by section twenty-five of the Act, and any officer so appearing shall be deemed to represent the Commissioner or a Deputy Commissioner, as the case may be, and shall be entitled to conduct the proceedings on his behalf and to give evidence.
TAXATION —
Certificate of official copies.
A writing certified by the Commissioner, the Second Commissioner, a Deputy Commissioner or a prescribed delegate of the Commissioner to be a true copy of or a true extract from any assessment, determination, return, list, declaration, statement, book, document or writing of any nature whatsoever in the custody of the Commissioner or any officer of the Commissioner shall for all purposes be prima facie evidence of the original of or from which it purports to be a copy or extract and shall be receivable in evidence to the same extent as the original.
Where prosecutions may be instituted.
A prosecution under section forty-five of the Sales Tax Assessment Act (No. 1) 1930-1934, as applied by section twenty-five of the Act, for any of the following offences, namely:—
(a) failing or neglecting duly to furnish the Commissioner with any information required by the Commissioner pursuant to section nineteen of the Act; or
(b) failing or neglecting duly to furnish a return; or
(c) making or delivering a return which is false in any particular or making any false answer whether verbally or in writing,
may, at the option of the prosecutor, be instituted either—
(d) in a Court of Summary Jurisdiction having jurisdiction at the place where under these Regulations the return or information is to be furnished; or
(e) in a Court of Summary Jurisdiction having jurisdiction at or nearest to the usual or last known place of business or abode of the defendant.
Expenses of persons required to attend and give evidence.
Where a person (other than the taxpayer or a representative of the taxpayer concerning whom the evidence is required) is required under section nineteen of the Act to attend and give evidence before the Commissioner or an officer authorized by him, or is required under regulation 28 of these Regulations to attend and give evidence before a Board of Review, there may be allowed to that person the sum (not exceeding in any case One pound per diem) actually and necessarily lost by him by reason of his attendance, and in addition (if he resides more than four miles from the place at which he is required to attend) such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable.
Declaration by officers and others.
The declaration to be made pursuant to section nine of the Act by a person executing any power or duty conferred or imposed on an officer or any other person by or under the Act or these Regulations shall be in accordance with Form 5.
Penalties not otherwise provided.
Any contravention of these Regulations for which no other penalty is provided shall be punishable on conviction by a penalty not less than One pound nor more than Twenty pounds.
Territories.
For the purposes of these Regulations—
(a) the Territory for the Seat of Government shall be deemed to be in the State of New South Wales; and
(b) the Northern Territory shall be deemed to be a separate State.
Flour Tax Regulations 1934.
<table cellspacing="0" cellpadding="0" style="margin-left:39.6pt; margin-bottom:0pt; border-collapse:collapse"><tbody><tr><td style="width:48.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif">Regn. No,</span></p></td><td style="width:88.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:right; line-height:normal"><span style="font-family:'Times New Roman', serif">Amount</span></p></td><td style="width:38.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:right; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif">Receipt No.</span></p></td><td style="width:67.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif">Date</span></p><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr><td style="width:48.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:88.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif">Received the above</span></p></td><td colspan="2" rowspan="3" style="width:130.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><img src="image.001.png" width="15" height="33" alt=""></p></td><td rowspan="3" style="width:67.2pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif">Receiver.</span></p><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif">Form 1.</span></p><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif">Regulation 4.</span></p><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:14.7pt"><td style="width:48.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:88.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif">mentioned amount</span></p></td></tr><tr style="height:14.7pt"><td colspan="2" style="width:148.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif; font-weight:bold; font-style:italic">Note.</span><span style="font-family:'Times New Roman', serif">—Fill in two Forms.</span></p><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif; font-style:italic">Keep one yourself.</span></p></td></tr></tbody></table>
COMMONWEALTH OF AUSTRALIA.
Registration No........
State of
To The Commissioner Of Taxation,
Office of the Deputy Commissioner of Taxation,
…………………………………
Flour Tax Assessment Act (No. 2) 1934.
Return of flour manufactured by a taxpayer and—
(a) sold by him during the month of........................; (b) sold by him before 7th January, 1935, and delivered by him during the month of.....................; and (c) used by him during the month of........................in the manufacture of goods.
Submitted by—
Name of Taxpayer (in full)....................................................................
I,........................................ of being the *the taxpayer/*the person in whose name this return is required by the Regulations to be signed, declare that the above information is true and correct in every particular and discloses without reservation or exception a true and complete statement of all flour manufactured by *me/* the taxpayer and sold by *me/*the taxpayer during the month of............................or sold by *me/* the taxpayer before 7th January, 1935, and delivered by *me/* the taxpayer during the month ………………………. or used by *me/*the taxpayer during the month of ………….., in the manufacture of goods.
Note.—A return on this form must be furnished by every manufacturer of flour, and the tax due in respect of the return must be paid to the Deputy Commissioner of Taxation, within 21 days after the close of the month during which the sales or deliveries were made or the flour was used in the manufacture of goods. If return is lodged late or if the tax is paid late, additional tax will be incurred.
Notes.
(1) “Ton” means two thousand (2,000) pounds weight.
(2) “Flour” means any substance produced—
(a) by gristing, crushing, grinding, milling, cutting, or otherwise processing wheat or, except as prescribed, by any one or more of those processes applied to wheat combined with any other commodity; or
(b) by the sifting or screening of, or any mechanical operation applied to, substances so produced; or
(c) by the combination of any of the operations specified in the last two preceding paragraphs,
and includes—
(d) any mixture of any such substances; and
(e) self-raising flour.
Examples of some of the substances covered by this definition are flour, sharps, semolina, wheatmeal, bran, pollard, &c, and mixtures of these substances.
(3) Exemptions: Section 14 of the Flour Tax Assessment Act (No. 2) 1934 reads as follows—
14 (1.) Notwithstanding anything contained in this Part, the flour tax imposed by the Flour Tax Act (No. 1) 1934, or the Flour Tax Act (No. 2) 1934, shall not be payable by any person in respect of—
(a) bran or pollard held or sold by him if the Commissioner is satisfied that it is unsuitable for use as food for human consumption;
(b) self-raising flour manufactured and sold by him if he has purchased the flour used in the manufacture of the self-raising flour at a price which includes the tax paid or payable in respect of the flour so used or if he has paid, or is liable to pay, tax on the flour so used;
(c) flour which is held by or sold to a person who manufactures cornflour and in respect of which the Commissioner is satisfied that the flour will be used in the manufacture of cornflour;
(d) semolina (in the granular form in which it is ordinarily used as a breakfast food) which is—
(i) sold;
(ii) held; or
(iii) held for sale,
for use as, or in the manufacture of, a breakfast food, and with which sharps or the ordinary white flour of commerce has not been mixed and in respect of which the Commissioner is satisfied that the semolina will be so used;
(e) meal which is made from wheat and with which sharps or the ordinary white flour of commerce has not been mixed and which is—
(i) sold;
(ii) held; or
(iii) held for sale,
for use as, or in the manufacture of, a breakfast food or a food for animals, poultry or birds, and being meal in respect of which the Commissioner is satisfied that it will be so used;
(f) flour sold by him for export by the purchaser from him or exported by him for sale after export, or held by him for export or for sale for export;
(g) flour sold or delivered by him to any person in the Northern Territory for consumption therein;
(h) flour held in stock by him in the Northern Territory for consumption therein;
(i) flour which is held or sold by him for use in the manufacture of goods (including meat products but not including other foods for human or animal consumption), or which is held by him for sale for such use and in respect of which the Commissioner is satisfied that the flour will be so used;
(j) flour held by a public charitable institution for its own use; or
(k) flour which is—
(i) sold;
(ii) held; or
(iii) held for sale,
for use as, or in the manufacture of, any food for infants or invalids (being a food specified in the Third Schedule of the Sales Tax Regulations as in force from time to time), and in respect of which the Commissioner is satisfied that the flour will be so used.
(2.) Where, pursuant to paragraph (c), (d), (e), (f), (i) or (k) of the last preceding sub-section, tax is not payable in respect of any flour sold or delivered to, or held by, any person the Commissioner may require that person, or the person who sold or delivered the flour, to give security, to the satisfaction of the Commissioner, that the flour will be used or exported as specified in that paragraph and the security may be in relation to any particular date or period, or transaction or series of transactions.
(4) For exempt flour fill in column (3) against each item under which exemption is claimed. The letters (a) to (k) are references to the paragraphs in note (3) above.
(5) Four delivered to a farmer or other person who supplies wheat to a miller for gristing, or delivered under a contract whereby the miller receives valuable consideration, is deemed to have been sold by the manufacturer thereof at the time it is delivered to that person.
Form 2.
Regulation 11 (1).
FLOUR TAX.
Weight of Flour in tons and pounds....................... ……………….
Flour Tax at £2 12s. 6d. per ton......................... ………………..
_____________
Form 3.
Regulation 11 (2).
FLOUR TAX.
Weight of Flour (in tons and pounds) used in the manufacture of the goods specified in this entry which are subject to Flour Tax …………………
Flour Tax at £2 12s. 6d. per ton.............................. …………………
4716.—18
TAXATION—
Form 4.
Regulation 21.
Commonwealth of Australia.
Flour Tax Assessment Act (No. 2) 1934.
NOTICE OF OBJECTION.
I hereby lodge notice of objection against the *assessment/determination dated......................whereby I have been required to pay *tax/further tax as follows:—
Description of goods .............................................. Quantity of *flour/*flour used in the manuacture of those goods (as notified)…………………………..
* Tax
* Further tax (as notified)........................................
I claim that the amount of *tax/further tax which should be paid in respect of the abovementioned goods is as follows:—
Quantity of *flour/*flour used in the manufacture of those goods (as claimed) ……………………………….
* Tax
* further tax (as claimed)..........................................
The full and detailed grounds on which my claim is based are as follows:—
………………………………………………………………………………………..
………………………………………………………………………………………..
………………………………………………………………………………………..
(Signature) ............................
(Address)............................
(Date)............................
Form 5.
Regulation 50.
FORM OF DECLARATION OF SECRECY.
Commonwealth or Australia.
Flour Tax Assessment Act (No. 2) 1934.
I………………………………….of…………………………………….. in the State of..................do solemnly and sincerely declare that, except in the performance of any duty under the Flour Tax Assessment Act (No. 2) 1934, or any Regulations thereunder, or any amendment thereof, or any Act or Regula-
tions substituted therefor, I shall not directly or indirectly divulge or communicate to any person any information relating to the affairs of any person acquired by me in the performance of my duty under the Act or Regulations.
Declared before me at.........in the State of...........
this.............day of ............193...
Police Magistrate..................
Justice of the Peace.....................................
Clerk of Petty Sessions..............
Commissioner for taking
Affidavits ......................
Commissioner for Declarations.................. ....................................
<table cellspacing="0" cellpadding="0" style="margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:49.3pt"><td colspan="3" style="width:208.1pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif">School Teacher</span><span style="width:132.88pt; font-family:'Lucida Console', monospace; display:inline-block">....................</span></p><p style="margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif">Minister of Religion</span><span style="width:111.77pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td style="width:98.9pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal"><span style="font-family:'Times New Roman', serif">Signature of person</span><br><span style="font-family:'Times New Roman', serif">making the Declaration.</span></p></td></tr><tr style="height:0.6pt"><td style="width:115.45pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:70.5pt; border-top:0.75pt solid #000000; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:22.15pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:98.9pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal"><span style="font-family:'Times New Roman', serif"></span></p></td></tr></tbody></table>