Child Support Reform (New Formula and Other Measures) Regulations 20071
Select Legislative Instrument 2007 No. 363
I, PHILIP MICHAEL JEFFERY, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Child Support Legislation Amendment (Reform of the Child Support Scheme—New Formula and Other Measures) Act 2006.
Dated 14 December 2007
P. M. JEFFERY
Governor‑General
By His Excellency’s Command
JENNY MACKLIN
Minister for Families, Housing, Community Services and Indigenous Affairs
Contents
Part 1 Preliminary
1 Name of Regulations 4
2 Commencement 4
3 Purpose 4
4 Definitions 4
Part 2 Scale of expenses
5 Scale of expenses (Act s 4 (2)) 7
6 Scale of expenses for attendance before SSAT 7
Part 3 Administrative assessments and departure determinations made before 1 July 2008
7 Making of administrative assessments 8
8 Response by liable parent or carer 8
9 Making of departure determinations 9
10 Internal review of administrative assessments and departure determinations 9
11 Review by SSAT of Registrar’s decision 10
12 Review by AAT in particular cases 10
13 Appeal against SSAT decision 11
14 Reference by SSAT to court on questions of law 11
15 Application to court for order 12
Part 4 Corresponding rights and obligations under determinations made before 1 July 2008
16 Application 13
17 Definition for Part 4 13
18 Corresponding rights and obligations for departure determinations 13
19 Determinations with no corresponding rights and obligations 14
Part 5 Transitional matters for child support agreements made before 1 July 2008
20 Registrar’s review of child support agreements made before 1 July 2008 16
21 Corresponding rights and obligations for transitional agreements 16
Part 6 Transitional arrangements for a single child support period
22 Multiple assessments for a child 18
Part 7 Transitional matters for court orders made before 1 July 2008
23 Purpose 19
24 Assessments for court orders 19
25 Corresponding rights and obligations for court orders 19
26 Court orders with no corresponding rights and obligations 20
Part 8 Miscellaneous
Division 1 Preliminary
27 Definitions for Part 8 22
Division 2 Prescriptions for applied Acts
28 Taxable income — prescribed provisions and circumstances 22
29 Adjusted taxable income — prescribed circumstances 23
30 Factor for making a determination 24
31 Overseas income — conversion of currency 24
32 Date of making of application etc 25
33 Application to have liability reduced to nil 25
34 Prescribed payments 26
35 Conversion of annual rates into daily rates 27
36 Limitation on powers of SSAT 27
Division 3 Administration
37 Application of Division 3 27
38 Service of notices etc 28
39 Address for service 28
40 Documents taken to be duly signed 29
Schedule 1 Expenses to be allowed to person required to attend under section 4 of the Act 30
Schedule 2 Provisions to which subsection 103T (1) of amended Registration and Collection Act does not apply 31
Part 1 Provisions of amended Registration and Collection Act 31
Part 2 Provisions of amended Assessment Act 32
Part 1 Preliminary
1 Name of Regulations
These Regulations are the Child Support Reform (New Formula and Other Measures) Regulations 2007.
2 Commencement
These Regulations commence on 1 January 2008.
3 Purpose
These Regulations are made for section 6 of the Act.
4 Definitions
In these Regulations:
Act means the Child Support Legislation Amendment (Reform of the Child Support Scheme—New Formula and Other Measures) Act 2006.
administrative assessment means an administrative assessment that is:
(a) made under subregulation 7 (1); or
(b) amended under subregulation 7 (1); or
(c) an existing assessment amended under subregulation 7 (1).
amended Assessment Act means the Assessment Act as amended by the Act and the Consolidation Act on, or immediately after, 1 July 2008.
amended Registration and Collection Act means the Registration and Collection Act as amended by the Act and the Consolidation Act on, or immediately after, 1 July 2008.
applicable formula, for a child, means the formula that would be applicable to working out the annual rate of child support payable for the child under Part 5 of the Assessment Act, as amended by the Act and the Consolidation Act, as if the amendments provided by those Acts to come into operation on 1 July 2008, or immediately after that day, had come into operation on, or immediately after, the commencement of these Regulations.
Assessment Act means the Child Support (Assessment) Act 1989.
carer means a carer entitled to child support.
carer entitled to child support has the same meaning as in the amended Assessment Act.
child support has the same meaning as in the amended Assessment Act.
child support agreement has the same meaning as in the Assessment Act.
Consolidation Act means the Families, Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Act 2007.
departure determination means a departure determination made under subregulation 9 (1).
existing assessment means an administrative assessment in force under the Assessment Act before 1 July 2008.
liable parent has the same meaning as in the amended Assessment Act.
payee has the same meaning as in the amended Registration and Collection Act.
payer has the same meaning as in the amended Registration and Collection Act.
Registrar has the same meaning as in the amended Assessment Act.
Registration and Collection Act means the Child Support (Registration and Collection) Act 1988.
SSAT means the Social Security Appeals Tribunal.
transition period means the period beginning on the commencement of these Regulations and ending at the end of 30 June 2008.
Part 2 Scale of expenses
5 Scale of expenses (Act s 4 (2))
(1) For subsection 4 (2) of the Act, the scale of expenses set out in Schedule 1 is prescribed.
(2) A reference in Schedule 1 to the High Court Rules is a reference to the High Court Rules as in force from time to time.
6 Scale of expenses for attendance before SSAT
If a person is required to attend under section 103K of the amended Registration and Collection Act, as applied by these Regulations, the person is allowed such expenses as are prescribed under regulation 5.
Part 3 Administrative assessments and departure determinations made before 1 July 2008
7 Making of administrative assessments
(1) The Registrar, during the transition period, may make or amend an administrative assessment of child support for a child.
(2) Part 5 of the amended Assessment Act (the relevant provisions) applies to the making or amendment of an administrative assessment.
(3) An administrative assessment made in accordance with the requirements of the relevant provisions has effect after 30 June 2008 as if it had been made under that Act.
(4) As soon as practicable after making or amending an administrative assessment for a child, the Registrar must give written notice of the assessment, or the amended assessment, as the case may be, to the liable parent and to the carer.
8 Response by liable parent or carer
(1) A liable parent, or a carer, to whom an administrative assessment applies, may apply to the Registrar for a departure determination for the administrative assessment.
(2) Part 6A of the amended Assessment Act (the relevant provisions) applies to an application for a departure determination as if an administrative assessment under the applicable formula were in force under Part 5 of that Act.
(3) An application made in accordance with the requirements of the relevant provisions, and anything done in accordance with those requirements as a result of that application has effect after 30 June 2008 as if it had been made or done under the amended Assessment Act.
Note Part 6A of the Assessment Act deals with the process for dealing with departures initiated by a liable parent, carer or the Registrar and determinations that may be made.
9 Making of departure determinations
(1) The Registrar, on an application under subregulation 8 (1) or on the Registrar’s own initiative, may make a determination that the applicable formula should be departed from for a child.
(2) Part 6A of the amended Assessment Act (the relevant provisions) applies to the making of a departure determination as if an administrative assessment under the applicable formula were in force for the child under Part 5 of that Act.
(3) A departure determination made in accordance with the requirements of the relevant provisions has effect after 30 June 2008 as if it had been made under the amended Assessment Act.
10 Internal review of administrative assessments and departure determinations
(1) A carer or a liable parent may, by writing to the Registrar, object to either of the following decisions:
(a) the particulars of an administrative assessment; or
(b) the making of, or the refusal to make, a departure determination.
(2) If an objection is lodged under subregulation (1), the Registrar must consider and make a decision on the objection.
(3) Divisions 3, 4 and 5 of Part VII of the amended Registration and Collection Act (the relevant provisions) apply to the making and consideration of the objection, as if the decision were a decision set out in an item in the table in section 80 of that Act.
(4) An objection made and considered in accordance with the requirements of the relevant provisions, and anything done in accordance with those requirements as a result of that consideration, has effect after 30 June 2008 as if it had been made, considered or done under the amended Registration and Collection Act.
Note The Registration and Collection Act, Part VII, Division 3 deals with time limits on lodging objections, Division 4 with requirements relating to objections and Division 5 with consideration of objections.
11 Review by SSAT of Registrar’s decision
(1) If a carer or a liable parent is dissatisfied with the Registrar’s decision under regulation 10, the carer or liable parent may apply to the SSAT for review of the decision.
(2) Part VIIA of the amended Registration and Collection Act (the relevant provisions) applies to the application for SSAT review and the consideration of the application, as if the decision of the Registrar were a decision set out in an item in the table in section 89 of that Act.
(3) An application made and considered in accordance with the requirements of the relevant provisions, and anything done in accordance with those requirements as a result of that consideration, has effect after 30 June 2008 as if it had been made, considered or done under the amended Registration and Collection Act.
Note Part VIIA of the Registration and Collection Act deals with various aspects of SSAT review of certain decisions. Section 89 of that Act limits SSAT review in some circumstances where the Registrar has refused to make a determination because the issues are too complex. See regulation 14 for application to a court in those circumstances.
12 Review by AAT in particular cases
(1) A carer or liable parent may apply to the Administrative Appeals Tribunal (the AAT) for review of a decision of the SSAT made, because of regulation 11, under the following provisions of the amended Registration and Collection Act:
(a) section 92 (refusing an extension application);
(b) section 103VA (relating to a percentage of care for a child).
(2) A decision of the AAT under section 92 or 103VA of the amended Registration and Collection Act has effect after 30 June 2008 as if it had been made under the amended Registration and Collection Act.
13 Appeal against SSAT decision
(1) A carer or a liable parent may appeal to a court about an error of law affecting a decision by the SSAT under Part VIIA of the Registration and Collection Act as applied by regulation 11.
(2) Part VIII of the amended Registration and Collection Act (the relevant provisions) applies to an appeal as if the appeal were an appeal that may be brought under that Part.
(3) An appeal made and considered in accordance with the requirements of the relevant provisions, and anything done in accordance with those requirements as a result of that consideration, has effect after 30 June 2008 as if it had been made, considered or done under the amended Registration and Collection Act.
Note Part VIII of the Registration and Collection Act deals with jurisdiction of courts and appeals and references of questions of law from the SSAT.
14 Reference by SSAT to court on questions of law
(1) The SSAT may refer to a court a question of law arising in a proceeding under regulation 11.
(2) Part VIII of the amended Registration and Collection Act (the relevant provisions) applies to a reference as if the reference were a reference made under that Part.
(3) A reference made and considered in accordance with the requirements of the relevant provisions, and anything done in accordance with those requirements as a result of that consideration, has effect after 30 June 2008 as if it had been made, considered or done under the amended Registration and Collection Act.
15 Application to court for order
(1) The carer, or the liable parent, may apply to a court having jurisdiction under the Assessment Act for an order that the applicable formula should be departed from in the special circumstances of the case.
(2) Division 4 of Part 7 of the amended Assessment Act (the relevant provisions) applies as if the application were an application under section 116 of that Act.
(3) An application made and considered in accordance with the requirements of the relevant provisions, and anything done in accordance with those requirements as a result of that consideration, has effect after 30 June 2008 as if it had been made, considered or done under the amended Assessment Act.
Part 4 Corresponding rights and obligations under determinations made before 1 July 2008
16 Application
This Part applies if the Registrar, using the applicable formula, makes or amends an administrative assessment of child support that is subject to an existing determination.
17 Definition for Part 4
In this Part, existing determination means a departure determination in force under the Assessment Act before 1 July 2008.
18 Corresponding rights and obligations for departure determinations
(1) A liable parent, or a carer, to whom a relevant determination mentioned in an item applies has the same rights and obligations as if the relevant determination were an amended Assessment Act determination mentioned in the item.
Item
Relevant determination
Corresponding amended Assessment Act determination
1
Paragraph 98S (1) (a): varying the rate of child support payable
Paragraph 98S (1) (a): varying the annual rate of child support payable
2
Paragraph 98S (1) (b): varying the adjusted income amount
Paragraph 98S (1) (c): varying a parent’s child support income
3
Paragraph 98S (1) (b) or (d): varying the child support income amount
Paragraph 98S (1) (g): varying a parent’s adjusted taxable income
4
Paragraph 98S (1) (b): varying the exempted income amount
Paragraph 98S (1) (i): varying a parent’s self‑support amount
(2) In this regulation:
amended Assessment Act determination, for an item, means a departure determination made under the provision of the amended Assessment Act, and having the effect, mentioned in column 3 of the item.
relevant determination, for an item, means an existing determination having the effect mentioned in column 2 of the item.
item means an item in the table in subregulation (1).
19 Determinations with no corresponding rights and obligations
(1) This regulation applies to an existing determination under any of the following provisions of the Assessment Act:
(a) paragraph 98S (1) (b) (varying the child support percentage);
(b) paragraph 98S (1) (d) (varying the disregarded income amount of the carer);
(c) paragraph 98S (1) (g) (varying a factor ascertained under paragraph 54 (1) (b) of the Assessment Act).
(2) The rights and obligations under the existing determination have effect after 30 June 2008 as if the determination were a departure determination under paragraph 98S (1) (a) of the amended Assessment Act varying the annual rate of child support to the rate payable on 30 June 2008.
(3) Section 153A of the amended Assessment Act applies to the existing determination as if the review of the administrative assessment by the Registrar were an assessment to which that section applies.
Note Section 153A of the amended Assessment Act provides for indexation of child support payments.
Part 5 Transitional matters for child support agreements made before 1 July 2008
20 Registrar’s review of child support agreements made before 1 July 2008
This Part applies if, under item 74 of Schedule 5 to the Act, the Registrar reviews a child support agreement in force during the transition period and determines that the agreement is to be taken to be a binding child support agreement.
21 Corresponding rights and obligations for transitional agreements
(1) A liable parent, or a carer, who is a party to a transitional agreement mentioned in an item has the same rights and obligations as if the agreement were an amended Assessment Act agreement mentioned in the item.
Item
Transitional agreement
Corresponding amended Assessment Act agreement
1
Varying the rate of child support payable
Varying the annual rate of child support payable
2
Varying the adjusted income amount
Varying a parent’s child support income
3
Varying the child support income amount
Varying a parent’s adjusted taxable income
4
Varying the exempted income amount
Varying a parent’s self‑support amount
(2) In this regulation:
amended Assessment Act agreement, for an item, means an agreement under the amended Assessment Act having the effect mentioned in column 3 of the item.
item means an item in the table in subregulation (1).
transitional agreement, for an item, means a binding child support agreement having the effect mentioned in column 2 of the item.
Part 6 Transitional arrangements for a single child support period
22 Multiple assessments for a child
(1) This regulation applies if, before 1 July 2008, there is more than one existing assessment of child support for a child.
(2) The existing assessments for a child have effect after 30 June 2008 under Part 5 of the amended Assessment Act, as if made in a single child support case calculated on the 2006–07 year of income.
(3) For a child support case mentioned in subregulation (2), a single child support period starts on 1 July 2008 and ends as provided for in subsection 7A (3) of the amended Assessment Act.
Part 7 Transitional matters for court orders made before 1 July 2008
23 Purpose
The regulations in this Part are made for item 1 of Schedule 9 to the Act.
24 Assessments for court orders
This Part applies if a court order is in force during the transition period and the Registrar, using the applicable formula, makes or amends an administrative assessment of child support.
Note A liable parent or carer may apply to a court under section 116 of the Assessment Act in relation to the Registrar’s notice of an administrative assessment of child support under the applicable formula: see item 1 (6) of Schedule 9 to the Act.
25 Corresponding rights and obligations for court orders
(1) This regulation applies to an administrative assessment made or amended under this Part for an Assessment Act order mentioned in an item.
(2) The Registrar must ensure, as far as practicable, that the administrative assessment confers on the liable parent or carer bound by the order the same rights and obligations as if there were a corresponding amended Assessment Act order mentioned in the item.
Item
Assessment Act order
Corresponding amended Assessment Act order
1
Paragraph 118 (1) (a): varying the rate of child support payable
Paragraph 118 (1) (a): varying the annual rate of child support payable
2
Paragraph 118 (1) (b): varying the adjusted income amount
Paragraph 118 (1) (c): varying a parent’s child support income
3
Paragraph 118 (1) (b) or (d): varying the child support income amount
Paragraph 118 (1) (g): varying a parent’s adjusted taxable income
4
Paragraph 118 (1) (b): varying the exempted income amount
Paragraph 118 (1) (i): varying a parent’s self‑support amount
(3) In this regulation:
amended Assessment Act order, for an item, means an order made under the provision of the amended Assessment Act, and having the effect, mentioned in column 3 of the item.
Assessment Act order, for an item, means an order made under the provision of the Assessment Act, and having the effect, mentioned in column 2 of the item.
item means an item in the table in subregulation (2).
26 Court orders with no corresponding rights and obligations
(1) This regulation applies to an administrative assessment made or amended under this Part for a relevant order.
(2) The Registrar must ensure, as far as practicable, that the administrative assessment confers on the liable parent or carer bound by the order the same rights and obligations as if there were an order under paragraph 118 (1) (a) of the amended Assessment Act varying the annual rate of child support to the rate payable on 30 June 2008.
(3) Section 153A of the amended Assessment Act applies to the administrative assessment as if the review of the assessment by the Registrar were an assessment to which that section applies.
Note Section 153A of the amended Assessment Act provides for indexation of child support payments.
(4) In this regulation:
relevant order means a court order under any of the following provisions of the Assessment Act:
(a) paragraph 118 (1) (b) (varying the child support percentage);
(b) paragraph 118 (1) (d) (varying the disregarded income amount of the carer);
(c) paragraph 118 (1) (g) (varying a factor ascertained under paragraph 54 (1) (b) of the Assessment Act).
Part 8 Miscellaneous
Division 1 Preliminary
27 Definitions for Part 8
In this Part:
applied Assessment Act means the amended Assessment Act, as applied by these Regulations.
applied Registration and Collection Act means the amended Registration and Collection Act, as applied by these Regulations.
Division 2 Prescriptions for applied Acts
28 Taxable income — prescribed provisions and circumstances
(1) For paragraphs 56 (2) (b) and (c) of the applied Assessment Act, the following provisions and circumstances are prescribed:
(a) sections 78A, 82KJ, 82KK, 82KL, 136AF and 177F of the Income Tax Assessment Act 1936 (the Tax Act);
(b) the circumstances in which subsection 170 (9B) of the Tax Act applies;
(c) a provision that is a prescribed provision within the meaning of subsection 170 (14) of the Tax Act.
(2) The following circumstance is also prescribed for paragraph 56 (2) (c) of the applied Assessment Act:
(a) the Commissioner has written to a person (the taxpayer):
(i) about an announcement by the Commissioner, on 14 February 2002, allowing taxpayers who were investors in schemes identified by the Commissioner as mass marketed tax effective schemes a deduction for certain actual cash outlays; and
(ii) proposing to amend the tax assessment of the taxpayer to the effect that the taxable income of the taxpayer for a particular year of income is reduced, taking into account that kind of cash outlay; and
(b) the taxpayer has responded, accepting the Commissioner’s proposal; and
(c) the Commissioner has later amended the tax assessment of the taxpayer, making a reduction in the taxable income of the taxpayer for the year of income in accordance with the Commissioner’s proposal.
(3) For paragraph 57 (7) (a) of the applied Assessment Act the following circumstances are prescribed:
(a) if a tax assessment in force under the Tax Act immediately before commencement of these Regulations could be amended to give effect to the provisions of the Tax Act; or
(b) the circumstances prescribed in subregulation (1) or (2).
29 Adjusted taxable income — prescribed circumstances
For paragraph 58A (2) (c) of the applied Assessment Act the following circumstances are prescribed:
(a) a parent is unable to provide information about taxable income to the Registrar at the time the administrative assessment was made because at that time:
(i) the parent did not know that the assessment was being made; or
(ii) the parent had a serious illness or injury; or
(iii) the parent was under detention or imprisonment; or
(iv) the parent resided in a remote location which made it difficult to contact the Registrar; or
(v) a natural disaster prevented the parent from being able to contact the Registrar; or
(vi) there was some other exceptional circumstance that prevented the parent from providing the information; and
(b) the Registrar confirms that the parent was unable to provide the information because of a circumstance in paragraph (a); and
(c) the parent later provides the information to the Registrar as soon as is practicable in the circumstances.
30 Factor for making a determination
(1) For subsection 58 (3A) of the applied Assessment Act, the factor for determining a parent’s adjusted taxable income for a year of income in relation to a child support period is the EAWE amount.
(2) In this regulation:
EAWE amount, means the change in the all employees average weekly total earnings amount for persons in Australia (trend estimate) for the relevant September quarter, from the corresponding quarter of the previous year, as published by the Australian Statistician before the calendar year in which the child support period started.
relevant September quarter has the same meaning as in subsection 5A (2) of the amended Assessment Act.
31 Overseas income — conversion of currency
(1) For determining, under Subdivision BA of Division 7 of Part 5 of the applied Assessment Act an amount of income expressed in foreign currency to be a person’s overseas income, the Registrar must convert the amount into an equivalent amount in Australian currency.
(2) The amount must be worked out using:
(a) the average exchange rate for the foreign currency for the financial year in which the income was derived; or
(b) if that rate is not available for the financial year — an exchange rate for the foreign currency that the Registrar considers appropriate.
(3) For paragraph (2) (a), an average exchange rate for a foreign currency for a year is the average of the telegraphic transfer rates published by the Commonwealth Bank of Australia for that currency for the financial year.
32 Date of making of application etc
(1) An application for administrative assessment or for the acceptance of a child support agreement is taken to have been made on the day on which the application is received in an office of:
(a) Commonwealth Services Delivery Agency (Centrelink); or
(b) the Child Support Agency; or
(c) the Australian Taxation Office.
(2) An election under section 60 of the applied Assessment Act, or a revocation under section 62, is taken to have been made on the day on which the form of election or revocation is received in any of the offices mentioned in subregulation (1).
(3) If any other matter is required by the applied Assessment Act to be done in an approved form, the form is taken to have been received on the day on which the form is received in any of the offices referred to in subregulation (1).
33 Application to have liability reduced to nil
An application under subsection 66A (1) of the applied Assessment Act to reduce an assessment to nil must be made before or within the child support period to which it relates, and in the manner required by the Registrar.
Note Section 150A of the amended Assessment Act provides that the Registrar may specify how an application must be made.
34 Prescribed payments
(1) For paragraph (b) of the definition of income in subsection 66A (4) of the applied Assessment Act, the following payments are prescribed:
(a) payments, in the nature of an amenity allowance or gratuity, authorised by the Governor of a prison, to a person serving a term of imprisonment in the prison, to the extent that the payment is not for:
(i) work done by the person inside or outside the prison; or
(ii) approved study undertaken by the person inside or outside the prison; or
(iii) participation by the person in any other program approved by the Governor;
(b) support pension payments of the following kind:
(i) disability support pension paid to a person under the social security law;
(ii) pension paid to a veteran who is totally and permanently incapacitated as mentioned in paragraph 24 (1) (b) of the Veterans’ Entitlements Act 1986;
(iii) Special Rate Disability Pension paid to a person under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004.
(2) For paragraph (1) (b), a support pension is a pension that, in the opinion of the Registrar, is substantially used for the support of the pension recipient.
(3) In this regulation:
amenity allowance or gratuity means periodical payments of an incidental nature to a person for one, or both, of the following:
(a) the purchase of personal items such as toiletries;
(b) other minor expenses.
Governor means the person in charge of a prison, however described.
social security law has the same meaning as in subsection 3 (3) of the Social Security (Administration) Act 1999.
35 Conversion of annual rates into daily rates
(1) For section 69 of the applied Assessment Act, an annual rate of child support is to be converted into a daily rate by using the formula:
where:
DR is the daily rate of payment; and
AR is the annual rate of payment.
(2) In working out a conversion, the calculation must be made to 6 decimal places and:
(a) if the final figure is greater than 4 — the second‑last figure must be increased by 1 and the final figure then disregarded; and
(b) if the final figure is 4 or less, it must be disregarded.
36 Limitation on powers of SSAT
For subsection 103T (3) of the applied Registration and Collection Act, subsection 103T (1) of that Act does not apply to:
(a) a provision of the amended Registration and Collection Act mentioned in Part 1 of Schedule 2;
(b) a provision of the amended Assessment Act mentioned in Part 2 of Schedule 2.
Division 3 Administration
37 Application of Division 3
This Division applies for:
(a) these Regulations; and
(b) the applied Assessment Act; and
(c) the applied Registration and Collection Act.
38 Service of notices etc
(1) A notice by or on behalf of the Registrar may be served on a person:
(a) if the person is a natural person:
(i) by serving it personally on the person; or
(ii) by leaving it at the person’s address for service; or
(iii) by sending it by pre‑paid post to the person’s address for service; or
(b) if the person is a corporation:
(i) by leaving it at the person’s address for service; or
(ii) by leaving it at, or sending it by pre‑paid post to, the head office, a registered office or a principal office of the corporation.
(2) If service has been attempted by pre‑paid post, unless the contrary is proved, service is taken to have been effected at the time when the notice would, in the ordinary course of the post, have arrived at the place to which it was addressed.
(3) For subparagraph (1) (a) (ii) or (b) (i), if the person has consented to receiving the notice, or notices of that kind, by electronic communication, the notice is taken to have been left at the address for service if it has been delivered by electronic communication.
(4) In this regulation:
consent has the meaning given by section 5 of the Electronic Transactions Act 1999.
electronic communication has the meaning given by section 5 of the Electronic Transactions Act 1999.
notice includes any kind of communication.
39 Address for service
(1) The address last notified by a person to the Registrar as the address for service of the person is taken to be the person’s address for service.
(2) If no address for service has been notified to the Registrar but the Registrar’s records contain an address attributed to the person, the latest address of that kind is the person’s address for service.
(3) For this regulation:
address for service, for a person, includes the person’s address for the electronic delivery of notices.
notice includes any kind of communication.
40 Documents taken to be duly signed
(1) A document bearing the written name of the Registrar in place of the Registrar’s signature must, unless it is proved that the document was issued without authority, be taken to have been duly signed by the Registrar.
(2) Judicial notice must be taken of the name and signature of the Registrar.
(3) In this regulation:
name, for a person, includes a facsimile of the person’s signature.
Registrar, includes a person who is, or was at any time, the Registrar or a delegate of the Registrar.
Note Section 25 of the Acts Interpretation Act 1901 defines document and writing in broad terms. See also section 18A of the Acts Interpretation Act 1901.
Schedule 1 Expenses to be allowed to person required to attend under section 4 of the Act
(regulation 5)
1. Expenses for income lost by a person because of the attendance are:
(a) if the person is remunerated by wages, salary or fees — the amount provided for in the High Court Rules for expenses of witnesses so remunerated; or
(b) in any other case — the amount provided for in the High Court Rules for expenses of witnesses generally.
2. Expenses for travel and accommodation for a person required to attend are the amount that is reasonable:
(a) for the person’s travel to and from the place at which that person so attends; and
(b) if the person is required to be absent overnight from his or her usual place of residence — for meals and accommodation.
3. Expenses for income lost or for travel and accommodation for a person required to attend who is a payer, payee or a personal representative of a payer or payee — nil.
Schedule 2 Provisions to which subsection 103T (1) of amended Registration and Collection Act does not apply
(regulation 36)
Part 1 Provisions of amended Registration and Collection Act
Item
Provision
1
subsection 13 (2)
2
subsections 15 (1), (1A) and (2)
3
subsections 16A (1), (2), (3), (4) and (5)
4
section 21
5
subsection 24 (2)
6
section 37A
7
subsections 38B (1) and (2)
8
subsection 45 (1), paragraph 45 (2) (b) and subsection 45 (2A)
9
subsection 61 (1)
10
paragraph 72 (1) (c)
11
subsection 72A (1) and paragraph 72A (3) (b)
12
subsections 72AA (1) and (2)
13
subsection 72AB (3)
14
subsection 72B (2)
15
subsection 72C (1)
16
Part VA
17
subsection 112 (2)
18
paragraph 113 (1) (b) and subsection 113 (2)
19
subsections 116 (1), (2) and (3)
20
subsection 117 (1)
21
subsection 120 (1)
Part 2 Provisions of amended Assessment Act
Item
Provision
1
subsection 145 (1)
2
subsections 149 (1), (1AA), (1A) and (2)
3
subsections 150A (1), (2), (3), (4) and (5)
4
section 153
5
subsection 157 (1)
6
subsection 160 (1)
7
subsection 161 (1)
Note
1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.
