Senate

Statute Law (Miscellaneous Provisions) Bill (No.1) 1983

Statute Law (Miscellaneous Provisions) Act (No. 1) 1983

Explanatory Memorandum

Circulated by Authority of the Attorney-General, Senator The Honourable Gareth Evans.

Editorial Note

Only a selection of acts amended by this bill (those relating to taxation) have been included)

Statute Law (Miscellaneous Provisions) Bill (No. 1) 1983

General Outline

There are many purposes for the amendments made by this Bill. All such amendments deal with tidying up, correcting or up-dating of legislation or implement minor policy changes of a non-controversial nature or routine administrative changes. In particular, there are a number of amendments which -

·
impose an obligation on certain statutory authorities to furnish to the Parliament annual reports of their activities;
·
require subordinate legislation of the external territories to be laid before both Houses of the Parliament;
·
make provision for acting appointments to offices in certain statutory authorities; and
·
increase the rate of penalty for late payment of charges due under various pieces of primary industry legislation from 10% to 20%, thus bringing such provisions into line with the rates of penalty operating in respect of the income tax area as a result of passage of the Income Tax Assessment Amendment (Additional Tax) Act 1982.

Notes on Clauses

Clause 1: Short Title

Formal.

Clause 2: Commencement

Special provision for the commencement of amendments to specified Acts contained in the First Schedule is made by sub-clauses 2(2) to 2(22). These provisions are dealt with in the notes on the relevant provisions.

The remaining provisions of the Bill come into operation, in accordance with sub-clause 2(1), on the 28th day after the day on which the Act receives the Royal Assent.

Clause 3: Amendments of Acts

This clause provides that the Acts specified in Schedule 1 are amended as set out in that Schedule.

Amendments of Bank Account Debits Tax Administration Act 1982.

The first amendment of this Act omits sub-sections 6(1), (2) and (4) and substitutes proposed sub-sections 6(1) and (4) the effect of which is similar, mutatis mutandis, to that made by the amendments of the Australian Capital Territory Taxation (Administration) Act 1969.

The second amendment is to sub-section 29(1) to ensure that High Court Rules in force immediately before the commencement of the Act apply, mutatis mutandis, to proceedings on an objection under the Act that are commenced in a specified Supreme Court.

By virtue of sub-clause 2(3) the amendment to sub-section 29(1) shall be deemed to have come into operation on 31 December 1982.

Amendments of Income Tax Assessment Act 1936

Section 14 is repealed and replaced by a proposed new section 14 the effect of which is similar, mutatis mutandis, to that made by the amendments of the Australian Capital Territory Taxation (Administration) Act 1969.

The proposed amendment to sub-paragraph 78(1)(a)(xvi) replaces a reference to the now defunct Department of Productivity with a reference to the Commonwealth. The Duke of Edinburgh Study Conference Account is now maintained by the Department of Employment and Industrial Relations on behalf of the Commonwealth.

The proposed amendments of sub-paragraph 221zc (5)(b)(i) correct drafting errors. By virtue of sub-clause 2(11)(a) the amendments shall be deemed to have come into operation on 13 December 1982.

The proposed amendment to paragraph 251D(1)(a) replaces a reference to "Commonwealth Sub-Treasury" with a reference to "State Office of the Department" and reflects administrative re-arrangements of the Department of Finance.

Amendments of Taxation Administration Act 1953

Section 140 is repealed and replaced by a proposed new section 140 relating to annual reports the effect of which is similar, mutatis mutandis, to that made by the amendments of the Australian Capital Territory Taxation (Administration) Act 1969.