Senate

Taxation Laws Amendment Bill (No. 4) 1993

Supplementary Explanatory Memorandum

Amendments and requests for amendments to be moved by the Government

(Circulated by the authority of the Treasurer the Hon Ralph Willis, M.P.)

Chapter 3 Heritage conservation rebate

Overview

3.1 These two minor technical amendments to the Bill will change references to the Minister for and Department of the Arts and Administrative Services to the Minister for and Department of Communications and the Arts. These amendments are necessary because of the changes made to the Ministerial arrangements since the Bill was introduced into Parliament [Amendments 7 and 8] .

Explanation of the proposed amendments

3.2 Division 8 of the Bill (clauses 52 to 56) contains amendments that will provide a rebate of 20 cents in the dollar for expenditure on approved conservation work on buildings listed in Commonwealth, State or Territory heritage registers. The Bill provides that the scheme for allowing the rebate will be administered by the Minister for the Arts and Administrative Services (Subdivision AAD of Division 17 of Part III of the Act). The Bill also allows the Minister to delegate certain powers in relation to the administration of the scheme to the Secretary to the Department of the Arts and Administrative Services.

3.3 Since the Bill was introduced into Parliament changes have been made to the administrative arrangements. Under these changes the Arts portfolio has been transferred from the Minister for the Arts and Administrative Services to the Minister for Communications and the Arts. Hence, the Minister who will be responsible for the administration of the heritage conservation rebate scheme will be the Minister for Communications and the Arts.

3.4 The Bill provides for the Minister to delegate some of his powers under the proposed Subdivision AAD to officers of the Minister's Department who hold and office that has a classification declared by the Public Service Commissioner to be a Senior Executive classification. As a result of the changes to the administrative arrangements the Minister's Departments will be the Department of Communications and the Arts - not the Department of the Arts and Administrative Services as provided in the Bill.

3.5 The proposed amendments to the Bill will amend the definitions of "Minister" and "Secretary" in new section 159UB (clause 53) to change references to the Minister for and Department of the Arts and Administrative Services to the Minister for and Department of Communications and the Arts.


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