House of Representatives

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon. P.J. Keating, M.P.)

NOTES ON SCHEDULE

MINOR AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Sub-sections 16(5BA) and (5C)

Amendments to alter references to a Commonwealth Department to reflect changes to the machinery of Government.

Sub-section 23AD(1)

Amendments of a drafting nature consequential upon the amendment of the Social Security Act 1947.

Sub-section 26AG(10)

Amendment to convert the incorrectly lettered second paragraph (c) of sub-section 26AG(10) to paragraph (d), and to re-letter subsequent paragraphs in the sub-section.

Sub-paragraph 78(1)(a)(lv), paragraphs 78(5)(a) and (b) and sub-sections 78(6DA), 78(6DB), 124K(1), 124K(1A) and 124ZAA(1)

Amendments to alter references to Ministers or Departments to reflect changes to the machinery of Government.

Section 179

Amendment to repeal provisions relating to the rights of Commonwealth and State public servants appointed to Taxation Boards of Review. These provisions have been rendered redundant by the repeal in 1981 of the Officers' Rights Declaration Act 1928 and by the insertion in Part IV of the Public Service Act 1922 of detailed provisions relating to the rights of officers holding public offices or employed by public authorities.

The provisions were originally enacted to preserve the rights of public servants who were appointed to Taxation Boards of Review. The rights of those officers are now preserved by section 87TA of the Public Service Act.