Taxation Laws Amendment Regulations 2001 (No. 1)

(289 of 2001)

5 November 2001

Income Tax Assessment Act 1936, the Fringe Benefits Tax Assessment Act 1986, the Taxation Administration Act 1953, the Superannuation Guarantee (Administration) Act 1992 and the A New Tax System (Australian Business Number) Act 1999.

1 Name of Regulations

These Regulations are theTaxation Laws Amendment Regulations 2001 (No. 1).

2 Commencement

These Regulations commence on gazettal.

3 Amendment of Income Tax Regulations 1936

Schedule 1 amends theIncome Tax Regulations 1936.

4 Amendment of Fringe Benefits Tax Regulations 1992

Schedule 2 amends theFringe Benefits Tax Regulations 1992.

5 Amendment of Taxation Administration Regulations 1976

Schedule 3 amends theTaxation Administration Regulations 1976.

6 Amendment of Superannuation Guarantee (Administration) Regulations 1993

Schedule 4 amends theSuperannuation Guarantee (Administration) Regulations 1993.

7 Amendment of A New Tax System (Australian Business Number) Regulations 1999

Schedule 5 amends theA New Tax System (Australian Business Number) Regulations 1999.

Schedule 1 Amendments of Income Tax Regulations 1936

[1] Regulation 2, after definition of ABN

insert

effective , in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

preferred address for service has the meaning given by regulation 36.

[2] Regulations 15 to 18

omit

[3] Regulations 20 to 41

omit

[4] After Part 4

insert

Part 4A Preferred address for service and service of documents

35 References to Act include references to 1997 Act

In this Part, unless the contrary intention appears:

(a) a reference to the Act includes a reference to the Income Tax Assessment Act 1997; and

(b) a reference to these Regulations includes a reference to regulations made under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.

36 Preferred address for service

(1) An address in Australia used by or associated with a person is a preferred address for service of the person if:

(a) it is of one of the following kinds of address:

(i) a physical address;

(ii) a postal address;

(iii) an electronic address; and

Note1 An address may be both a physical address and a postal address (eg. a street address).

Note 2 The following are examples of an electronic address:

(a) an e-mail address;

(b) a secure website that the person can access to obtain a document.

(b) the person has given it to the Commissioner as an address for the service of documents by the Commissioner under the Act or these Regulations; and

(c) the designation of the address or other circumstances indicate that the person wishes the address to be used by the Commissioner in preference to other addresses of the person, whether generally or in specific circumstances.

(2) The designation of an address in a form or correspondence as an ‘address for service’, a ‘preferred address’, an ‘address for correspondence’ or similar term satisfies paragraph (1) (c).

37 Change or withdrawal of preferred address for service

(1) A person may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation.

(2) The notice must state whether or not the former address is still effective.

(3) The notice must be given to the Commissioner in one of the following ways:

(a) orally, including by telephone;

(b) in writing, including electronically;

(4) If the person is required to maintain a preferred address for service under the Act or these Regulations, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.

(5) If the person is required to maintain a preferred address for service under the Act or these Regulations, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days.

37A Requirement to maintain a preferred address for service

If a person is required to give the Commissioner a preferred address for service for a purpose (for example, by the approved form for a return), the person must subsequently maintain a preferred address for service for the purpose.

38 Substitute preferred address for service

(1) This regulation applies if:

(a) a person has not given the Commissioner a preferred address for service; or

(b) the Commissioner is satisfied that none of a person’s preferred addresses for service is effective.

(2) If the Commissioner has a record of another address relating to the person (whether or not a physical address), and it appears to the Commissioner that it is likely that the address is effective, the Commissioner may treat that address as the person’s preferred address for service for all purposes under the Act and these Regulations.

39 Failure to notify change of address

A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 37, may not plead the fact that the address was not effective as a defence in any proceedings instituted against the person under the Act or these Regulations.

40 Service of documents

(1) The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:

(a) if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or

(b) if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or

(c) if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address.

(2) This regulation also applies to the service of a notice:

(a) for the purposes of section 451 of the Act - by an attributable taxpayer upon a company that is a CFC within the meaning of Part X; and

(b) for the purposes of section 452 of the Act - by a company that is a CFC within the meaning of that Part upon a partnership;

in the same way as it applies to the Commissioner serving a document on a person.

(3) This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.

[5] Subregulation 56 (5)

substitute

(5) Subject to subregulation (5B), subregulation (1) does not apply to an investment in relation to a financial year if the total amount of income paid on the investment is less than $1.

[6] Subregulation 56 (8)

omit

[7] Regulation 170

omit

Schedule 2 Amendments of Fringe Benefits Tax Regulations 1992

[1] Regulation 3, after definition of branch of the Australian Taxation Office

insert

effective , in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

[2] Regulation 3, after definition of member of the Defence force

insert

preferred address for service has the meaning given by regulation 18.

[3] Regulations 4 to 7

omit

[4] Regulations 18 to 22

substitute

18 Preferred address for service

(1) An address in Australia used by or associated with a person is a preferred address for service of the person if:

(a) it is of one of the following kinds of address:

(i) a physical address;

(ii) a postal address;

(iii) an electronic address; and

Note1 An address may be both a physical address and a postal address (eg. a street address).

Note 2 The following are examples of an electronic address:

(a) an e-mail address;

(b) a secure website that the person can access to obtain a document.

(b) the person has given it to the Commissioner as an address for the service of documents by the Commissioner under the Act or these Regulations; and

19 Change or withdrawal of preferred address for service

(1) An employer may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation.

(2) The notice must state whether or not the former address is still effective.

(3) The notice must be given to the Commissioner in one of the following ways:

(a) orally, including by telephone;

(b) in writing, including electronically;

(4) If the employer is required to maintain a preferred address for service under the Act or these Regulations, the employer may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.

(5) If the employer is required to maintain a preferred address for service under the Act or these Regulations, and a preferred address for service becomes ineffective, the employer must change or withdraw the ineffective address within 28 days.

Penalty: 5 penalty units.

19A Requirement to maintain a preferred address for service

(1) An employer must maintain a preferred address for service during a financial year in which the employer provides a taxable fringe benefit.

(2) For subregulation 19 (3), if a preferred address for service becomes ineffective in a financial year at a time when the employer has not provided any taxable fringe benefit, the address is taken to become ineffective on the day when the first taxable fringe benefit is provided.

20 Substitute preferred address for service

(1) This regulation applies if:

(a) a person has not given the Commissioner a preferred address for service; or

(b) the Commissioner is satisfied that none of a person’s preferred addresses for service is effective.

21 Failure to notify change of address

An employer whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 19, may not plead the fact that the address was not effective as a defence in any proceedings instituted against the employer under the Act or these Regulations.

22 Service of documents

(1) The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:

(a) if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or

(b) if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or

(c) if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address.

(2) This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.

[5] Schedule 1, Form 1

omit

Schedule 3 Amendments of Taxation Administration Regulations 1976

[1] Regulation 2, after definition of deposit-taking institution

insert

effective , in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

[2] Regulation 2, after definition of Medicare levy surcharge

insert

preferred address for service has the meaning given by regulation 12A.

[3] Regulation 10

substitute

10 Address for service - tax clearance certificates

A person who applies to the Commissioner under section 14B of the Act for a tax clearance certificate must specify in or with the application a preferred address for service.

Penalty: 5 penalty units.

[4] After Part 2

insert

Part 2A Service of documents in general

12A Preferred address for service

(1) An address in Australia used by or associated with a person is a preferred address for service of the person if:

(a) it is of one of the following kinds of address:

(i) a physical address;

(ii) a postal address;

(iii) an electronic address; and

Note1 An address may be both a physical address and a postal address (eg. a street address).

Note 2 The following are examples of an electronic address:

(a) an e-mail address;

(b) a secure website that the person can access to obtain a document.

(b) the person has given it to the Commissioner as an address for the service of documents by the Commissioner under the Act or these Regulations; and

(2) Thedesignation of an address in a form or correspondence as an ‘address for service’, a ‘preferred address’, an ‘address for correspondence’ or similar term satisfies paragraph (1) (c).

12B Change or withdrawal of preferred address for service

(1) A person may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation.

(2) The notice must state whether or not the former address is still effective.

(3) The notice must be given to the Commissioner in one of the following ways:

(a) orally, including by telephone;

(b) in writing, including electronically;

12C Requirement to maintain a preferred address for service

If a person is required to give the Commissioner a preferred address for service for a purpose (for example, by regulation 10), the person must subsequently maintain a preferred address for service for the purpose.

12D Substitute preferred address for service

(1) This regulation applies if:

(a) a person has not given the Commissioner a preferred address for service; or

(b) the Commissioner is satisfied that none of a person’s preferred addresses for service is effective.

12E Failure to notify change of address

A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 12B, may not plead the fact that the address was not effective as a defence in any proceedings (whether civil or criminal) instituted against the person under the Act or these Regulations.

12F Service of documents

(1) The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:

(a) if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or

(b) if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or

(c) if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address.

(2) This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.

[5] Regulation 16

omit

[6] After Part 5

insert

Part 6 Miscellaneous

45 Presumption as to signatures

(1) Judicial notice must be taken of the names and signatures of the persons who are, or were at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner.

(2) A certificate, notice or other document bearing the written, printed or stamped name (including a facsimile of the signature) of a person who is, or was at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner in the place of the person’s signature is taken to have been duly signed by the person, unless it is proved that the document was issued without authority.

Schedule 4 Amendments of Superannuation Guarantee (Administration) Regulations 1993

[1] Regulation 2, after definition of charge

insert

effective , in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

[2] Regulation 2, after definition of minimum requisite benefit

insert

preferred address for service has the meaning given by regulation 13.

[3] Regulation 13

substitute

13 Preferred address for service

(1) An address in Australia used by or associated with a person is a preferred address for service of the person if:

(a) it is of one of the following kinds of address:

(i) a physical address;

(ii) a postal address;

(iii) an electronic address; and

Note1 An address may be both a physical address and a postal address (eg. a street address).

Note 2 The following are examples of an electronic address:

(a) an e-mail address;

(b) a secure website that the person can access to obtain a document.

(b) the person has given it to the Commissioner as an address for the service of documents by the Commissioner under the Act or these Regulations; and

13A Change or withdrawal of preferred address for service

(1) A person may change or withdraw a preferred address for service only by giving the Commissioner notice in accordance with this regulation.

(2) The notice must state whether or not the former address is still effective.

(3) The notice must be given to the Commissioner in one of the following ways:

(a) orally, including by telephone;

(b) in writing, including electronically;

13B Requirement to maintain a preferred address for service

If a person is required to give the Commissioner a preferred address for service for a purpose (for example, by section 33 of the Act), the person must subsequently maintain a preferred address for service for the purpose.

13C Substitute preferred address for service

(1) This regulation applies if:

(a) a person has not given the Commissioner a preferred address for service; or

(b) the Commissioner is satisfied that none of a person’s preferred addresses for service is effective.

13D Failure to notify change of address

A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 13A, may not plead the fact that the address was not effective as a defence in any proceedings instituted against the person under the Act or these Regulations.

13E Service of documents

(1) The Commissioner may serve a document on a person for the purposes of the Act and these Regulations by:

(a) if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or

(b) if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or

(c) if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address.

(2) This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

Note For an example of another law that deals with the service of documents, see sections 28A and 29 of the Acts Interpretation Act 1901.

[4] After regulation 14

insert

15 Presumption as to signatures

Schedule 5 Amendments of A New Tax System (Australian Business Number) Regulations 1999

[1] Regulation 7, heading

substitute

7 Fee for copies (Act s 26, s 27)

[2] Subregulation 7 (1)

substitute

(1) For subsections 26 (1) and 27 (4) of the Act, the fee payable for a copy of an entry in, or a certified copy of or extract from, the Australian Business Register is the sum of:

(a) $20 for the first page of the copy, certified copy or extract; and

(b) $0.10 per page for any subsequent page.

[3] After subregulation 7 (2)

insert

(3) In any particular case, the Registrar may reduce or waive the fee mentioned in subregulation (1) if the payment of the fee would impose financial hardship on the payer.