Scrutiny of Bills Alert Digest No. 6 of 1999

A New Tax System (Family Assistance) Bill 1999

This bill was introduced into the House of Representatives on 31 March 1999 by the Treasurer. [Portfolio responsibility: Family and Community Services]

The bill proposes to simplify the structure and administration of family assistance by replacing twelve existing forms of assistance with three and to move the maternity allowance and maternity immunisation allowance from the Social Security Act to the proposed A New Tax System (Family Assistance) Act.

The Committee has no comment on this bill.

A New Tax System (Family Assistance) (Consequential and Related Measures) Bill (No. 1) 1999

This bill was introduced into the House of Representatives on 31 March 1999 by the Treasurer. [Portfolio responsibility: Family and Community Services]

Consequent on the A New Tax System (Family Assistance) Bill 1999, the bill proposes to:

repeal the 12 current forms of family assistance;
repeal provisions in the Social Security Act 1991 that provide for the maternity allowance and maternity immunisation allowance;
introduce revised income test tapering arrangements for parenting payment recipients who are members of a couple; and
ensure that, for the purposes of the parental means test for youth allowance, the non-grossed up value of a person's fringe benefits is used in determining whether youth allowance is payable.

The Committee has no comment on this bill.

Aboriginal Land Rights (Northern Territory) Amendment Bill (No. 2) 1999

This bill was introduced into the House of Representatives on 30 March 1999 by the Minister representing the Minister for Aboriginal and Torres Strait Islander Affairs. [Portfolio responsibility: Aboriginal and Torres Strait Islander Affairs]

The bill proposes to amend the Aboriginal Land Rights (Northern Territory) Act 1976 to:

invalidate the deed of grant in favour of the Gurungu Land Trust made on 5 December 1991 to the extent that it included that area of land described as the Elliott stockyards land;
dispose of Aboriginal land claims where an Aboriginal Land Commissioner, in his report to the Minister relating to the claim, has stated he is unable to find any traditional Aboriginal owners of the land;
dispose of Aboriginal land claims over stock routes and stock reserves; and
dispose of Aboriginal land claims made after 5 June 1997.

Commencement

Subclause 2(3)

By virtue of subclause 2(3), Schedule 1 to the bill will commence up to 12 months after assent. Drafting Instruction No 2 of 1989, issued by the Office of Parliamentary Counsel, refers to the desirability of an explanation where a commencement period longer than 6 months after Royal Assent is chosen. The Explanatory Memorandum makes it clear that additional time is required because the amendments proposed in that Schedule depend on the passage of complementary legislation in the Northern Territory.

In these circumstances, the Committee makes no further comment

on this provision.

Retrospective application

Clause 3

Clause 3 of this bill is to apply retrospectively from 5 December 1991. However, the Explanatory Memorandum observes that this provision is intended to correct an administrative error which was made in 1991.

In these circumstances, the Committee makes no further comment

on this provision.

Retrospective application

Proposed new subparagraph 67A(6)(b)(i)

Item 4 of Schedule 1 to this bill proposes to insert new subparagraph 67A(6)(b)(i) in the Aboriginal Land Rights (Northern Territory) Act 1976. This provision will apply retrospectively from 5 June 1997. However, the Minister's Second Reading Speech indicates that this amendment is intended simply to correct some earlier drafting deficiencies, and has no substantive effect on the law.

In these circumstances, the Committee makes no further comment

on this provision.

Australia New Zealand Food Authority Amendment Bill 1999

This bill was introduced into the Senate on 31 March 1999 by the Parliamentary Secretary to the Minister for Communications, Information Technology and the Arts. [Portfolio responsibility: Health and Aged Care]

The bill proposes to amend the Australia New Zealand Food Authority Act 1991 to:

create objectives for the Act to clarify the role, functions and regulatory objectives of the Australia New Zealand Food Authority;
enable the Authority to tailor consultation processes, allocate more resources where there are significant concerns and streamline processes for minor issues;
allow effective implementation and enforceability of the new food safety standards and permit the restriction of sale and advertising of foods where necessary to protect public health;
enable the Authority to prioritise and direct resources to its agreed work program and to the food standards matters which are of major public interest; and
enable the Authority to charge for certain applications which are outside the work program.

Retrospective application

Subclause 2(2) and Schedule 1, item 13

Item 13 of Schedule 1 to the bill inserts a provision which “enables standards to relate to particular brands of food in addition to a type of food generally”. By virtue of subclause 2(2), this item is to commence retrospectively on 30 July 1998. The Explanatory Memorandum simply observes that this commencement date has been chosen to ensure that “existing standards are enforceable”. This would seem to suggest that there is doubt as to the enforceability of standards made by the Australia New Zealand Food Authority since that date. The Committee, therefore, seeks the Minister's advice on the status and enforceability of standards issued by the Food Authority since 30 July 1998, and on whether the retrospective commencement of this provision will adversely affect any person.

Pending the Minister's advice, the Committee draws Senators' attention to the provision, as it may be considered to trespass unduly on personal rights and liberties, in breach of principle 1(a)(i) of the Committee's terms of reference.

Commonwealth Grants Commission Amendment Bill 1999

This bill was introduced into the House of Representatives on 30 March 1999 by the Minister for Finance and Administration. [Portfolio responsibility: Finance and Administration]

The bill proposes to amend the Commonwealth Grants Commission Act 1973 to enable the Commission to inquire and report on the distribution of funding for meeting the needs of indigenous people.

The Committee has no comment on this bill.

Customs Amendment Bill (No. 1) 1999

The bill proposes to address the possible consequences of the recent decision of the Supreme Court of Queensland in the matter of Prechelt by amending the Customs Act 1901 to:

make it clear that duty must be paid on imported goods that do not require a formal entry for home consumption before those goods can be delivered into home consumption;
provide that the rate of duty is to be fixed at the time information in relation to those goods is given to Customs or the time when the goods were imported into Australia, whichever is the later; and
commence these amendments retrospectively from 1 September 1992.

Retrospective application

Subclause 2(2)

By virtue of subclause 2(2), items 4 and 5 of Schedule 1 to this bill are to commence retrospectively on 1 September 1992. As indicated in the Explanatory Memorandum, the reason for this retrospectivity is to correct a mistake in the drafting of earlier amendments to the Customs Act 1901. This mistake came to light in a recent court case in Queensland.

The Committee accepts that a failure to make the amendments retrospective could ultimately jeopardise a significant amount of revenue. However, some aspects of the operation of the bill are not immediately clear. For example, it is not clear whether the bill will affect the rights of the importer or other parties in the Prechelt case, and whether any other cases are pending following the decision in that case.

The Committee, therefore, seeks the Minister's advice on the implications of the bill's retrospective application for the litigants in the Prechelt case, and whether any other litigation is pending following the decision in that case.

Customs Amendment (Temporary Importation) Bill 1999

The bill proposes to amend the temporary importation provisions of the Customs Act 1901 to:

replace the general 12 months time limit for re-exportation of temporary import goods with an end date of 31 December 2000 for goods temporarily imported for use in the Sydney 2000 Olympic and Paralympic Games and specified related events; and
introduce a requirement for formal applications for temporary importation of goods that are not accompanied by temporary admission papers issued under an international agreement for temporary importation.

The Committee has no comment on this bill.

Defence Legislation Amendment Bill (No. 1) 1999

This bill was introduced into the House of Representatives on 30 March 1999 by the Minister assisting the Minister for Defence. [Portfolio responsibility: Defence]

The bill proposes to amend the following Acts:

Defence Act 1903 to introduce a urinalysis drug testing scheme that will apply to members of the Australian Defence Force;

Defence Act 1903 and Naval Defence Act 1910 to:

enable the Chief of the Defence Force, the Vice Chief of the Defence Force, the Chief of Army and the Chief of Navy to be transferred to the Reserves on the expiration of fixed term appointments;
enable officers to be transferred to the Reserves on the expiration of a limited-tenure promotion or relevant management initiated early retirement period;
enable the Chief of Army and Chief of Navy to delegate their powers to retire officers and terminate officer appointments to an officer not below the rank Brigadier/Commodore;

Defence Force Discipline Act 1982 to extend, from three to five years, the time limitation that applies to most charges under the Act, and to remove an obsolete provision;

Defence Force (Home Loans Assistance) Act 1990 and the Defence Legislation Amendment Act (No. 1) 1997 to make technical amendments; and

repeals the Supply and Development Act 1939 and makes consequential amendments to five other Acts.

Retrospective application

Subclause 2(5)

By virtue of subclause 2(5), the amendment proposed in item 2 of Schedule 6 to this bill is to commence retrospectively on 19 February 1997, on the commencement of earlier amending legislation. However, the amendment proposed is technical in nature, and makes no substantive change to the law.

In these circumstances, the Committee makes no further comment

on this provision.

Employment, Education and Training Amendment Bill 1999

This bill was introduced into the House of Representatives on 30 March 1999 by the Minister for Education, Training and Youth Affairs. [Portfolio responsibility: Education, Training and Youth Affairs]

The bill proposes to amend the Employment, Education and Training Act 1988 to:

provide for the abolition of the National Board of Employment, Education and Training, the Australian Language and Literacy Council, the Employment and Skills Council and the Schools Council and the Higher Education Council;
continue mechanisms for the appointment of committees and counsellors to assist the Australian Research Council;
include the University of the Sunshine Coast and the University of Notre Dame Australia within the definition of “higher education institution”; and
make technical and consequential amendments.

The Committee has no comment on this bill.

Employment Security Bill 1999

This bill was introduced into the House of Representatives on 29 March 1999 by Mr Bevis as a Private Member's bill.

The bill proposes to amend the following Acts:

Workplace Relations Act 1996 to:

enable the Court or Commission, where it has made an order for the reinstatement of an employee by an employer, to order that a “related body corporate” may be deemed to be the employer; and
hold liable a related body corporate for the payment of legal entitlements of employees; and

Corporations Law to:

provide that when a company is in receivership, the Court can make an order requiring a related body corporate to pay the company's debts, including debts such as accrued entitlements to employees; and
enable creditors to bring proceedings for the recovery of debts against directors of companies resulting from contravention of civil penalty provisions.

The Committee has no comment on this bill.

Environment and Heritage Legislation Amendment Bill 1999

The bill proposes to amend the following Acts:

Environment Protection (Sea Dumping) Act 1981 to:

implement the 1996 Protocol to the Convention on the Prevention of Marine Pollution by Dumping of Wastes and Other Matter, 1972;
clarify that the Commonwealth has responsibility for regulating the construction of artificial reefs, and to limit the potential liability of the Commonwealth and officers exercising a power under the Act in relation to artificial reefs;
make the Act applicable to the Exclusive Economic Zone;
revise offence and penalty provisions and apply chapter 2 of the Criminal Code to offences under the Act;
revise the defence force exemption and the exemption in relation to the naval, military or air forces of a foreign country;
simplify the rollback provision authorising the Minister to make a declaration regarding the application of the Act to a State or the Northern Territory;
include officers of the Australian Customs Service as ex officio inspectors for the purposes of the Act; and
make technical and drafting amendments; and

Sea Installations Act 1987 to remove the prohibitions on issuing, or varying, a permit that would authorise a sea installation to be located partly within and partly outside an adjacent area in respect of a State or an affected Territory.

Reversal of the onus of proof

Proposed new section 15

Item 26 of Schedule 1 to this bill proposes to repeal the existing section 15 of the Environment Protection (Sea Dumping) Act 1981, which contains defences to a charge of a specified offence under the Act, and to substitute a revised section. This revised section imposes an evidential burden on a person charged with an offence against proposed new sections 10A, 10B, 10C, 10E and 36 to prove one of the exceptions set out in the proposed new section.

For example, under one of the exceptions listed, an accused person must show, on the balance of probabilities, that he or she had been granted a permit to dump waste in non-Australian waters by a foreign country. To obtain a conviction, it would then be up to the prosecution to show, beyond reasonable doubt, that there was (for example) some defect in the permit.

If this evidential burden were not imposed on the person accused, it seems that the prosecution would, in every case, be required to prove that the accused could not establish one of the exceptions listed in the proposed new section.

While reversing the onus of proof in such circumstances may be seen as reasonable, some aspects of the operation of the bill are not immediately clear. For example, proposed section 10A, among other things, makes it an offence to dump controlled material into Australian waters, or into any waters from an Australian vessel. Proposed section 15 provides a `defence' in relation to dumping into non-Australian waters in accordance with a foreign permit. It is not clear whether this `defence' is available only to operators of Australian vessels who obtain foreign permits to dump in non-Australian waters, or whether it is to be more widely available. The relationship between the onus of proof under the new provision, and the onus of proof in relation to the existing defences, is also not clear. The Committee, therefore, seeks the Minister's advice on these matters.

Migration Legislation Amendment Bill (No. 2) 1999

The bill proposes to amend the Migration Act 1958 to:

provide powers to cancel approvals of business sponsorships;
introduce monitoring provisions in relation to business sponsorships;
enact regulations which prescribe the criteria and requirements that must be met for a visa application to be valid;
permit the authorisation of classes of persons as “officers” and “authorised officers” for the purposes of the Act;
enable the transfer of non-citizens, who are deportees or removees, from prison custody into immigration detention without effecting their release from custody;
provide for merits review of decisions to refuse an application that was made outside Australia for a permanent visa where the visa can be granted while the visa applicant is either in the migration zone or outside Australia;
exempt applicants from “capping” in certain circumstances;
extend the period applications for certain visa categories may remain in the “pool” from 12 months to 24 months;
remove the age limit affecting the appointment of full-time members to the Refugee Review Tribunal; and
ensure decisions made by the Migration Review Tribunal are treated in the same way as those made by the Immigration Review Tribunal.

Appointment of `a person'

Schedule 3

In general terms, section 5(1) of the Migration Act 1958 defines an “officer” for the purposes of that Act as an officer of the Department, or a customs officer, or a protective service officer, or a police officer, or any other person authorised by the Minister by notice published in the Gazette.

The amendments proposed by Schedule 3 to this bill will substitute a new definition. The effect of this change will be to define an officer as “a person who is authorised in writing by the Minister to be an officer” or “any person who is included in a class of persons authorised in writing by the Minister to be officers” for the purposes of the Act. In neither case does the bill refer to any qualifications or attributes which such persons must have as a condition of being authorised.

The Committee often draws attention to provisions which delegate power to anyone who fits the all-embracing description of `a person'. As a general rule, the Committee prefers to see some limits placed either on the powers which can be delegated or on the class of potential delegates. Similar considerations apply to the appointment of officers authorised for the purposes of an Act of Parliament. As a general rule, the Committee would prefer that potential appointees be required to have some qualifications or attributes before they are eligible for appointment. The Committee, therefore, seeks the Minister's advice on why the unfettered discretion to appoint authorised officers ought not be limited in some way, for example, by reference to qualifications or attributes which appointees should possess.

Pending the Minister's advice, the Committee draws Senators' attention to the provision, as it may be considered to make rights, liberties or obligations unduly dependent upon insufficiently defined administrative powers, in breach of principle 1(a)(ii) of the Committee's terms of reference.

Norfolk Island Amendment Bill 1999

The bill proposes to amend the Norfolk Island Act 1979 to:

allow Commonwealth oversight of firearms legislation on Norfolk Island;
provide for Deputy Administrators to be appointed by the Federal Minister responsible for Territories rather than the Governor-General;
extend the right to vote in Legislative Assembly elections to all Australian citizens ordinarily resident on the Island;
establish Australian citizenship as a qualification for enrolment and election to the Legislative Assembly; and
preserve the existing enrolment rights of enrolled non-Australian citizens.

The rights and liberties of electors

Schedule 1, items 5, 7 and 9

Items 5, 7 and 9 of Schedule 1 to this bill propose to insert new paragraphs 38(ba), 39(2)(da) and 39A(1)(b) in the Norfolk Island Act 1979. These new paragraphs will require those who wish to stand for election to the Norfolk Island Legislative Assembly (the Assembly), and those who wish to vote in elections for that Assembly, to be Australian citizens.

The Explanatory Memorandum notes that the Norfolk Island Act 1979 currently provides that a person may stand for election to the Assembly if he or she is at least 18 years of age, is entitled to vote at elections, and has been ordinarily resident on the Island for 5 years immediately preceding the date of nomination. The Legislative Assembly Act 1979 (Norfolk Island) provides that a person is qualified to enrol where that person is at least 18 years of age, and has been present on the Island for 900 days during the period of 4 years immediately preceding their application for enrolment.

The Explanatory Memorandum goes on to note that the 900 day qualifying period for enrolment on Norfolk Island far exceeds the one month period that applies to the Commonwealth and in all States and Territories on the mainland (with Tasmania having a qualifying period of 6 months). It also notes that the Assembly is the only Australian legislative body where non-Australian citizens are entitled to enrol and stand for election. Finally, on this issue, the Explanatory Memorandum notes that the enrolment rights of non-Australian citizens currently on the electoral roll will be preserved, but that the proposed amendments will apply to candidates and voters in the future.

This bill will effectively override subsection 6(1) of the Legislative Assembly Act 1979 (Norfolk Island). In Alert Digest No 7 of 1996, the Committee outlined a number of concerns raised by the Euthanasia Laws Bill 1996, which similarly proposed to overturn a law duly passed by a Territory Assembly. Specifically, the Committee noted that the Territory Assemblies are all elected democratically on a universal adult franchise. The Euthanasia Laws Bill seemed “to take away from the people living within those democracies an ability they now have to elect an assembly with power to legislate about a matter of great moment”.

The Committee has received representations from the Government of Norfolk Island which express similar views about this bill (copy appended to this Digest). Specifically, the Island's Chief Minister questions the urgency of the legislation, which is based on proposals first advanced in 1991, and observes that the proposals were rejected in a local referendum in August 1998. He goes on to state that requiring all residents of Norfolk Island to become Australian citizens in order to vote in local elections is “of utmost concern” to the people of the Island, and that “it is not proper for the Commonwealth of Australia to interfere in our local electoral laws”.

Norfolk Island enjoys an unusual status as an External Territory under the authority of Australia and attached to it only by historical accident and geographic proximity. The Commonwealth of Australia finds our status “an anomaly” given that we pay no taxes, are not represented in the Australian parliament, receive no medicare benefits, nor social security. We prefer it that way and regard it as unique. We have our own Parliament and Government. We are self-sufficient, relying largely on tourism for our income and levying local taxes to support social welfare, health, education, and a range of local government functions.

For the past twenty years we have been moving progressively toward full self government. This has been a successful transition and we anticipate a harmonious relationship with Australia during the final phases of transition.

It has, therefore, been both confrontational and provocative for the Commonwealth of Australia to pursue a course of action which few on the Island would support and which, in essence, achieves nothing of consequence for either Australia or Norfolk Island.

Our residency qualifications prior to voting are no more onerous than those of Australia. In Australia you must be resident for 2 of the previous 5 years (including 12 continual months in the past 24 months) in order to become a citizen and vote. On Norfolk you must be resident for 2 years and five months in order to vote. Our immigration laws are similar to Australia's but we have much stricter residency requirements.

We do not think transient Australians have any more real place or interest voting in our local elections than we do if temporarily resident in Australia for the purposes of business or study …

Approximately one-quarter of our residents are not Australian citizens, and do not choose to alter their citizenship status. Non-Australian citizens would no longer be able to be enrolled if the proposed amendments succeed.

The Committee, therefore, seeks the Minister's advice on the concerns expressed by the Chief Minister of the Government of Norfolk Island, which address the effect of the bill on the rights and liberties of electors on the Island, and also on the relationship between this bill and Norfolk Island's transition to self-government.

Pending the Minister's advice, the Committee draws Senators' attention to the provisions, as they may be considered to trespass unduly on personal rights and liberties, in breach of principle 1(a)(i) of the Committee's terms of reference.

Public Employment (Consequential and Transitional) Amendment Bill 1999

This bill was introduced into the House of Representatives on 30 March 1999 by the Minister Assisting the Prime Minister for the Public Service. [Portfolio responsibility: Prime Minister].

The bill is in the same in all respects as a bill of the same name which was introduced into the House of Representatives on 30 October 1997 and again on 5 March 1998, and on which the Committee commented in Alert Digest No 2 of 1998.

The bill proposes to deal with consequential and transitional matters arising from the repeal of the Public Service Act 1922 and the enactment of replacement legislation, the proposed Public Service Act 1999. Primarily, the bill proposes to:

set in place conversion arrangements for those who work in the Australian Public Service;
make transitional arrangements for some conditions covered by the Public Service Act 1922 because they will no longer be regulated in the same way;
provide for the continuation of processes already in progress, eg. appointments, promotions, suspensions, transfers and advancements, as well as appeals, grievances and other reviews of employment decisions;
deal with the consequences of devolving the arrangements for setting the salaries of the Senior Executive Service; and
make consequential amendments to amend or repeal numerous Acts.

Delegation of legislative power

Subclauses 14(4) and (5)

In Alert Digest No 2 of 1998, the Committee noted that subclauses 14(4) and 14(5), if enacted, would permit the making of regulations which may prevail over existing legislation or amend existing legislation, but that such regulations were authorised only for the purpose of providing for the transition from the present Public Service Act to the new one.

In these circumstances, the Committee makes no further comment

on these provisions.

Regulations with retrospective effect

Subclause 14(7)

In Alert Digest No 2 of 1998, the Committee also noted that subclause 14(7), if enacted, would permit the making of regulations which might have retrospective effect, in that it would be possible for the regulations to take effect from a date prior to that on which they were made. Such regulations, however, would be subject to the Acts Interpretation Act 1901. As such, any regulations made under this subclause which adversely affected any person (other than the Commonwealth) retrospectively would be invalid.

In these circumstances, the Committee makes no further comment

on this provision.

Public Service Bill 1999

This bill was introduced into the House of Representatives on 30 March 1999 by the Minister Assisting the Prime Minister for the Public Service. [Portfolio responsibility: Prime Minister]

The bill proposes to replace the current legislative framework for the establishment and management of the Australian Public Service.

The Committee has no comment on this bill.

Statute Stocktake Bill 1999

This bill was introduced into the House of Representatives on 30 March 1999 by the Minister representing the Minister for Justice and Customs. [Portfolio responsibility: Attorney-General]

The bill proposes to:

repeal 1 Imperial Act and 95 Acts that no longer have any operation;
make amendments to 28 other Acts consequential on the repeals; and
make transitional and savings amendments.

The Committee has no comment on this bill.

Superannuation Legislation Amendment Bill (No. 3) 1999

This bill was introduced into the House of Representatives on 31 March 1999 by the Minister for Financial Services and Regulation. [Portfolio responsibility: Treasury]

The bill proposes to amend the Superannuation Industry (Supervision) Act 1993 to:

establish a new category of small superannuation fund with fewer than five members to be called a self managed superannuation fund; and
provide for the transfer of the regulation of self managed superannuation funds from the Australian Prudential Regulation Authority to the Australian Taxation Office, effective from 1 July 1999; and

make consequential amendments to seven other Acts.

Strict liability offence and penalties

Proposed new subsection 252A(4)

Item 56 of Schedule 1 to this bill proposes to insert a new section 252A in the Superannuation Industry (Supervision) Act 1993. This new provision authorises the Australian Prudential Regulation Authority or the Commissioner of Taxation to request certain information from a regulated superannuation fund with fewer than 5 members.

Subsection 252A(3) makes it an offence to fail to provide this information, and subsection (4) makes it an offence of strict liability. Penalties on a conviction are noted in the Table appended to this Digest. Imposing strict liability would seem to absolve the prosecution from having to prove any intention, recklessness or lack of care on the part of an accused who failed to provide the information required within the time specified.

The Explanatory Memorandum provides no reason for departing from the normal practice, which requires the prosecution to prove that an accused person intended to act contrary to the law. The Committee, therefore, seeks the Treasurer's advice on the reasons for departing from this normal practice, and on whether the Committee's Eighth Report of 1998 (The Appropriate Basis for Penalty Provisions in Legislation Comparable to the Productivity Commission Bill 1996) was taken into consideration in developing the penalty provisions in this bill.

Pending the Treasurer's advice, the Committee draws Senators' attention to the provision, as it may be considered to trespass unduly on personal rights and liberties, in breach of principle 1(a)(i) of the Committee's terms of reference.

Taxation Laws Amendment Bill (No. 6) 1999

This bill was introduced into the House of Representatives on 31 March 1999 by the Minister for Financial Services and Regulation. [Portfolio responsibility: Treasury]

The bill proposes to amend the following Acts:

Income Tax Assessment Act 1997 to allow certain taxpayers to write off expenditure incurred in acquiring a domestic spectrum licence that is to be used for the purpose of producing assessable income over the effective life of the licence (up to 15 years);

Income Tax Assessment Act 1936, Income Tax Assessment Act 1997 and International Tax Agreements Act 1953 to make amendments consequent on the deduction allowed for expenditure incurred in acquiring a spectrum licence;

Income Tax Assessment Act 1936, Income Tax Assessment Act 1997, Airports (Transitional) Act 1996, Income Tax (Transitional Provisions) Act 1997 and Tax Law Improvement Act 1997 to make technical corrections consequent on the rewrite of the income tax laws;

Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 to:

rewrite provisions that exempt certain education and training payments as amended by the Taxation Laws Amendment Act (No. 1) 1997 and the Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998; and
ensure that both youth allowance and austudy payments to full-time students are included in assessable income but subject to the beneficiary rebate, as intended; and

Income Tax Assessment Act 1936 to enable the provisional tax uplift factor to be calculated by reference to the measure of gross domestic product which is currently calculated and published by the ABS.

Retrospective application

Schedules 1, 2, 3 and 4

The amendments proposed by Schedule 1 to this bill are to apply from 11 March 1998. However, these amendments are beneficial to taxpayers. In addition, the amendments proposed in Schedules 2, 3 and 4 are to apply from the 1997-98 year of income, and are therefore, to some extent, also retrospective. However, all of these amendments are technical in nature, and make no change to the substantive law.

In these circumstances, the Committee makes no further comment

on these provisions.

Tradesmen's Rights Regulation Repeal Bill 1999

This bill was introduced into the House of Representatives on 31 March 1999 by the Minister for Employment, Workplace Relations and Small Business. [Portfolio responsibility: Employment, Workplace Relations and Small Business]

The bill proposes to repeal the Tradesmen's Rights Regulations Act 1946 following the establishment of the Australian Recognition Framework to provide a national approach to the assessment and recognition of domestic skill competencies. The bill also proposes to make a consequential amendment to the Sea Installations Act 1987.

The Committee has no comment on this bill.

Wool International Privatisation Bill 1999

This bill was introduced into the House of Representatives on 30 March 1999 by the Minister for Agriculture, Fisheries and Forestry. [Portfolio responsibility: Agriculture, Fisheries and Forestry]

The bill proposes to provide for the:

corporatisation and privatisation of Wool International and the change of its name to WoolStock Australia Limited;
preservation of units of entitlement of registered equity holders;
removal of the Government from the management of the wool stockpile and the corresponding lifting of restrictions on the manner and timing of sales of stockpile wool; and
issue of shares to Wool International registered equity holders, with each registered equity holder receiving one share in WoolStock Australia Limited for each unit held by them.

The Committee has no comment on this bill.

Provisions imposing criminal sanctions for failure to provide information

The Committee's Eighth Report of 1998 dealt with the appropriate basis for penalty provisions for offences involving the giving or withholding of information. In that Report, the Committee recommended that the Attorney-General develop more detailed criteria to ensure that the penalties imposed for such offences were “more consistent, more appropriate, and make greater use of a wider range of non-custodial penalties”. The Committee also recommended that such criteria be made available to Ministers, drafters and to the Parliament.

The Government responded to that Report on 14 December 1998. In that response, the Minister for Justice referred to the ongoing development of the Commonwealth Criminal Code, which would include rationalising penalty provisions for “administration of justice offences”. The Minister undertook to provide further information when the review of penalty levels and applicable principles had taken place.

For information, the following Table sets out penalties for `information-related' offences in the legislation covered in this Digest. The Committee notes that imprisonment is still prescribed as a penalty for some such offences.

TABLE

*Bill/Act*	Section/Subsection	Offence	Penalty
Superannuation Industry (Supervision) Act 1993	252A(3)	Trustee of superannuation fund with fewer than 5 members failing to provide information requested by APRA or the Tax Commissioner.	50 penalty units