Income Tax Regulations 1936 (Repealed)

Pt 9 repealed by SLI No 334 of 2009, reg 3 and Sch 1 item 1, effective 1 March 2010.

Pt 9, formerly Pt VIIA, renumbered by SR No 192 of 1990.

Reg 168 repealed by SLI No 334 of 2009, reg 3 and Sch 1 item 1, effective 1 March 2010. Reg 168 formerly read:

REGULATION 168 EVIDENCE  
168(1)
For the purposes of Part VIIA of the Act, a Board:

(a) may take oral evidence on oath or affirmation, and for that purpose the Chairperson of the Board or, in the absence of the Chairperson, the person acting as Chairperson, must have power to administer oaths and affirmations;

(b) may permit evidence to be given by affidavit but may require the deponent to attend for the purpose of being cross-examined;

(c) may receive, without formal proof, a copy, duly certified as correct by any responsible officer of a bank, of any person's account with that bank, and may take into consideration any entry or particular contained therein;

(d) may receive, without formal proof, a copy, duly certified as correct by any responsible officer of any Government or of any public, municipal or other local body or authority within the Commonwealth, of any document in the possession of that Government, body or authority, as the case may be, and may take into consideration any statement or particular contained therein; and

(e) may receive, without formal proof, any other document containing any statement or particular which, in the opinion of the Board, is relevant to the application or other matter under consideration (not being a document which has been brought into existence solely for the purpose of the application or other matter under consideration), and may take into consideration the statement or particular.

168(2)
The Chairperson of a Board may, by notice in writing, require any person:

(a) to furnish the Board with such information as is specified in the notice relating to any application or other matter before the Board;

(b) to attend and give evidence before the Board, or before any member of the Board authorized by the Chairperson in that behalf, concerning any application or other matter before the Board, and may require him or her to produce all books, documents and other papers whatever in his or her custody or under his or her control which, in the opinion of the Board or member of the Board, are likely to contain information or particulars relating to the application or matter.

Penalty: 5 penalty units.

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History

Reg 168(2) amended by SR No 302 of 2002.

168(2A)
The person must comply with a notice issued under subregulation (2).

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History

Reg 168(2A) inserted by SR No 302 of 2002.

168(2B)
An offence under subregulation (2A) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .

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History

Reg 168(2B) inserted by SR No 302 of 2002.

168(3)
The Chairperson of the Board may require the information or evidence to be given on oath, and either orally or in writing, and for that purpose the Chairperson, or the member authorized by him or her, must have power to administer an oath or affirmation.

168(4)
A person who is required under subregulation (2) to attend and give evidence in relation to an application or other matter before the Board is entitled to be paid, in respect of his or her attendance, such amount in respect of expenses as the Board determines in accordance with the scale of expenses set out in Schedule 5 .

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History

Reg 168(4) (formerly reg 58R(4)) amended by SR No 416 of 1984.

168(5)
The fees and expenses payable to a person under subregulation (4) are payable:

(a) in the case of a person required to attend at the request of an applicant or a tax agent - by that applicant or tax agent; and

(b) in any other case - by the Commonwealth.

Reg 168, formerly reg 58R, renumbered by SR No 192 of 1990.

Regulation formally amended by SR No 123 of 1989 and SR No 262 of 1988.