Agricultural and Veterinary Chemicals (Administration) Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 242

Agricultural and Veterinary Chemicals (Administration) Act 1992

Made

05/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provide for controls on information requirements, importation, manufacture, use, other dealings and exportation of chemicals relating to Australia's ratification of the Stockholm Convention on Persistant Organic Pollutants and the Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade.

Agricultural and Veterinary Chemicals Code Amendment Regulations 2004 (No. 3)

Statutory Rules 2004 No. 251

Agricultural and Veterinary Chemicals Code Act 1994

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations as a consequence of Schedule 2 to the US Free Trade Agreement Implementation Act 2004 by prescribing certain matters relevant to determining the period during which the Australian Pesticides and Veterinary Medicines Authority is prohibited from using certain information provided to it.

Australian Wine and Brandy Corporation Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 252

Australian Wine and Brandy Corporation Act 1980

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations as a consequence of Schedule 3 to the US Free Trade Agreement Implementation Act 2004 by specifying arrangements concerning the determination of geographical indications.

Dairy Produce Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 253

Dairy Produce Act 1986

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provide for the imposition of limitations in the export of dairy produce and for related matters as a consequence of the US Free Trade Agreement Implementation Act 2004.

Fisheries Management (Southern Bluefin Tuna Fishery) Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 254

Fisheries Management Act 1991

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations by removing provisions dealing with the nomination of boats in respect of statutory fishing rights, this being a matter dealt with under the Southern Bluefin Tuna Fishery Management Plan 1995.

Imported Food Control Amendment Order 2004 (No. 1) under regulations 7 and 8 of the Imported Food Control Regulations 1993

Imported Food Control Act 1992

Made

13/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amends the Principal order to change the classification of certain foods, amend the description of the item dealing with crustaceans and remove some items.

Primary Industries (Excise) Levies Amendment Regulations 2004 (No. 6)

Statutory Rules 2004 No. 255

Primary Industries (Excise) Levies Act 1999

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specify changes to components of the excise levy in respect of adult cattle without altering the overall rate of levy.

Bankruptcy Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 256

Bankruptcy Act 1966

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations as a consequence of the Bankruptcy Legislation Amendment Act 2004 by prescribing performance standards for a controlling trustee's or trustee's conduct of personal insolvency administrations and making related amendments.

CEO Directions No. 1 of 2004 under s. 219ZJE(1) of the Customs Act 1901

Customs Act 1901

Made

14/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specifies the standards required for a room that is used to detain a person in a designated place, standards to be met where such a room is not available, and requirements for personal privacy during a search of a person being detained.

CEO Directions No. 2 of 2004 under s. 219ZJE(1) of the Customs Act 1901

Customs Act 1901

Made

02/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Revokes and replaces CEO Directions No. 1 of 2004, due to a typographical error in the original Directions.

Copyright (International Protection) Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 257

Copyright Act 1968

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations as a consequence of Schedule 9 to the US Free Trade Agreement Implementation Act 2004 by extending copyright protection in Australia to foreign works and subject matter, and making related amendments.

Customs Administration Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 260

Customs Administration Act 1985

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Make amendments to Schedule 2 to the Principal Regulations with respect to Customs' current operational requirements concerning the disclosure of information relevant to other government agencies.

Customs Amendment Regulations 2004 (No. 3)

Statutory Rules 2004 No. 243

Customs Act 1901

Made

05/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations as a consequence of the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 concerning the commencement of the Integrated Cargo System.

Customs Amendment Regulations 2004 (No. 4)

Statutory Rules 2004 No. 258

Customs Act 1901

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribe the meaning of 'alcoholic beverage' for the purposes of s. 153AA of the Customs Act 1901.

Customs Amendment Regulations 2004 (No. 5)

Statutory Rules 2004 No. 259

Customs Act 1901

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations as a consequence of the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 by providing for various matters concerning the export of goods and departure of ships and aircraft.

Customs (Prohibited Exports) Amendment Regulations 2004 (No. 4)

Statutory Rules 2004 No. 244

Customs Act 1901

Made

05/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provide for the imposition of export controls on chemicals that are subject to the Stockholm Convention on Persistent Organic Pollutants and the Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade.

Customs (Prohibited Imports) Amendment Regulations 2004 (No. 5)

Statutory Rules 2004 No. 245

Customs Act 1901

Made

05/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provide for the imposition of import controls on chemicals that are subject to the Stockholm Convention on Persistent Organic Pollutants and the Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade.

Customs (Prohibited Imports) Amendment Regulations 2004 (No. 6)

Statutory Rules 2004 No. 261

Customs Act 1901

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the import restrictions on unmanufactured tobacco leaf in order to facilitate the administration of these restrictions by the Australian Taxation Office.

Statutory Declarations Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 262

Statutory Declarations Act 1959

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribe a new form for the making of a statutory declaration and update the list of persons before whom a statutory declaration may be made.

Determination under Clause 37EA(2) of Schedule 4 to the Broadcasting Services Act 1992 (No. 1) 2004

Broadcasting Services Act 1992

Made

30/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provides that commercial television broadcasting licences may, under specified circumstances, broadcast a television program in high definition digital mode without simulcasting the program in analog mode.

Telecommunications (Annual Carrier Licence Charge) Amendment Determination 2004 (No. 1) under s. 14(1) of the Telecommunications (Carrier Licence Charges) Act 1997

Telecommunications (Carrier Licence Charges) Act 1997

Made

12/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Corrects a clerical error in, and makes consequential amendments to, the Principal Determination.

Telecommunications Service Provider (Premium Services) Amendment Determination 2004 (No. 1) under s. 99(1) of the Telecommunications Act 1997

Telecommunications Act 1997

Made

12/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specifies the methods by which a carriage service provider may provide information to pre-paid customers.

Administration Guidelines pursuant to s. 238-10 of the Higher Education Support Act 2003

Higher Education Support Act 2003

Made

10/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Revises the Administration Guidelines by including new provisions concerning the reporting obligations of higher education providers and the requirements for provision of Commonwealth Assistance Notices to students.

Determination No. T19-2004 under s. 15 of the Higher Education Funding Act 1988

Higher Education Funding Act 1988

Made

04/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Makes an adjustment to the University of New England's operating grant for 2004.

OS-HELP Guidelines pursuant to s. 238-10 of the Higher Education Support Act 2003

Higher Education Support Act 2003

Made

23/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specify procedures to be followed by higher education providers in the selection of students for the receipt of OS-HELP assistance and in the administration of such assistance, and specify the method for determining the number of students who may be selected for such assistance.

Other Grants Guidelines pursuant to s. 238-10 of the Higher Education Support Act 2003

Higher Education Support Act 2003

Made

13/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specify the requirements for certain grants specified in s. 41-10(1) of the Act.

Australian Industrial Relations Commission Amendment Rules 2004 (No. 2)

Statutory Rules 2004 No. 280

Workplace Relations Act 1996

Made

20/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Make various amendments to the Principal Regulations as a consequence of the Workplace Relations Amendment (Transmission of Business) Act 2004.

Workplace Relations Amendment Regulations 2004 (No. 2)

Statutory Rules 2004 No. 263

Workplace Relations Act 1996

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribe the requirements for keeping and inspection of records for employees covered by Schedule 1A to the Workplace Relations Act 1996 and contract outworkers, and provide for related matters.

Amendment of List of Specimens Taken to be Suitable for Live Import under s. 303EC(1) of the Environment Protection and Biodiversity Conservation Act 1999

Environment Protection and Biodiversity Conservation Act 1999

Made

11/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Adds three species of snake to the list of specimens that are suitable for live import.

Minor Variation to the National Environment Protection (Used Packaging Materials) Measure under s. 22A of the National Environment Protection Council Act 1994

National Environment Protection Council Act 1994

Made

02/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provides for the extension of the National Environment Protection (Used Packaging Materials) Measure for a further twelve months to 14 July 2005.

Twenty-Third Amending Deed to the Trust Deed to Establish an Occupational Superannuation Scheme for Commonwealth Employees and Certain Other Persons pursuant to s. 5 of the Superannuation Act 1990

Superannuation Act 1990

Made

09/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amends the Trust Deed as a consequence of the commencement of the Military Rehabilitation and Compensation Scheme.

Determination No. PB 14 of 2004 under s. 99L(1) of the National Health Act 1953

National Health Act 1953

Made

12/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amends Determination No. PB 8 of 2000 to provide that pharmacies that are located in or adjacent to supermarkets cannot be approved to supply pharmaceutical benefits.

Determination No. PHB 06/2004 under paragraph (bj) of Schedule 1 to the National Health Act 1953

National Health Act 1953

Made

28/06/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Removes Schedule 9 from, and inserts a revised Schedule 6 into the Principal Determination, specifying second tier default benefits payable for overnight and day only treatment.

Determination No. PHB 07/2004 under paragraph (bj) of Schedule 1 to the National Health Act 1953

National Health Act 1953

Made

01/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Inserts a revised Schedule 1 into the Principal Determination, specifying benefits payable in respect of overnight accommodation in private hospitals in all States and Territories, and shared ward accommodation in recognised hospitals in Victoria and Tasmania.

Determination No. PHB 08/2004 under paragraph (bj) of Schedule 1 to the National Health Act 1953

National Health Act 1953

Made

01/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Inserts a revised Schedule 2 into the Principal Determination, specifying benefits payable in respect of shared ward accommodation in States and Territories other than Victoria and Tasmania.

Determination No. PHB 09/2004 under paragraph (bj) of Schedule 1 to the National Health Act 1953

National Health Act 1953

Made

01/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Inserts a revised Schedule 3 into the Principal Determination, specifying benefits payable in respect of same day accommodation in hospital and day hospital facilities in all States and Territories.

Determination No. PHB 10/2004 under paragraph (bj) of Schedule 1 to the National Health Act 1953

National Health Act 1953

Made

01/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Inserts a revised Schedule 4 into the Principal Determination, specifying benefits payable in respect of nursing home type patient accommodation in hospitals in all States and Territories.

Determination No. PHB 11/2004 under paragraph (bj) of Schedule 1 to the National Health Act 1953

National Health Act 1953

Made

01/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Inserts a revised Schedule 8 into the Principal Determination, specifying benefits payable in respect of outreach services in hospital and day hospital facilities in all States and Territories.

Determination No. PHB 12/2004 under paragraph (bj) of Schedule 1 to the National Health Act 1953

National Health Act 1953

Made

01/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amends Schedule 4 of the Principal Determination, specifying benefits payable in respect of nursing home type patient accommodation in hospitals in all States and Territories.

Determination No. PHB 14/2004 under paragraph (bj) of Schedule 1 to the National Health Act 1953

National Health Act 1953

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Inserts a revised Schedule 5 into the Principal Determination, specifying benefits payable in respect of surgically implanted prostheses, human tissue items and other medical devices.

Food Standards Australia New Zealand Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 265

Food Standards Australia New Zealand Act 1991

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribe charges to be paid in respect of services and facilities provided by Food Standards Australia New Zealand and make related amendments as a consequence of a review of the cost recovery procedures of that Authority.

Health Insurance (Diagnostic Imaging Services Table) Amendment Regulations 2004 (No. 5)

Statutory Rules 2004 No. 266

Health Insurance Act 1973

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specify those statistical sub-divisions in which the $7.50 bulk-billing incentive is available.

Health Insurance (General Medical Services Table) Amendment Regulations 2004 (No. 7)

Statutory Rules 2004 No. 267

Health Insurance Act 1973

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specify those statistical sub-divisions in which the $7.50 bulk-billing incentive is available.

Health Insurance (Pathology Services Table) Amendment Regulations 2004 (No. 4)

Statutory Rules 2004 No. 268

Health Insurance Act 1973

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specify those statistical sub-divisions in which the $7.50 bulk-billing incentive is available.

Industrial Chemicals (Notification and Assessment) Amendment Regulations 2004 (No. 3)

Statutory Rules 2004 No. 246

Industrial Chemicals (Notification and Assessment) Act 1989

Made

05/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations to prescribe the Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade for the purposes of s. 106(1) of the Industrial Chemicals (Notification and Assessment) Act 1989.

Therapeutic Goods (Emergency) Exemption 2004 (No. 3) under s. 18A(1) of the Therapeutic Goods Act 1989

Therapeutic Goods Act 1989

Made

10/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Permits the stockpiling of three specified therapeutic goods to be used for the treatment of radiological contaminants.

Migration Agents Registration Application Charge Amendment Regulations 2004 (No. 2)

Statutory Rules 2004 No. 247

Migration Agents Registration Application Charge Act 1997

Made

05/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specify a reduction of certain charges that were incorrectly increased by previous amendments to the Principal Regulations.

Migration Amendment Regulations 2004 (No. 6)

Statutory Rules 2004 No. 269

Migration Act 1958

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specify new visa arrangements for certain holders and former holders of temporary protection visas and temporary humanitarian visas.

Migration Amendment Regulations 2004 (No. 7)

Statutory Rules 2004 No. 270

Migration Act 1958

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribe various matters relating to the provision of personal identifiers by non-citizens for the purposes of visa application validity, immigration clearance and immigration detention, and provide for related matters.

Patents Amendment Regulations 2004 (No. 3)

Statutory Rules 2004 No. 250

Patents Act 1990

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations to provide a mechanism for amending existing statements of grounds of opposition to the grant of a standard patent, and the particulars relating to those grounds, as a consequence of the commencement of Schedule 8 to the US Free Trade Agreement Implementation Act 2004.

Petroleum (Submerged Lands) (Diving Safety) Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 271

Petroleum (Submerged Lands) Act 1967

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations to provide for matters consequential to the establishment of the National Offshore Petroleum Safety Authority.

Petroleum (Submerged Lands) (Management of Safety on Offshore Facilities) Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 272

Petroleum (Submerged Lands) Act 1967

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations to provide for matters consequential to the establishment of the National Offshore Petroleum Safety Authority.

Petroleum (Submerged Lands) (Occupational Health and Safety) Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 273

Petroleum (Submerged Lands) Act 1967

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations to provide for matters consequential to the establishment of the National Offshore Petroleum Safety Authority.

Petroleum (Submerged Lands) (Pipelines) Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 274

Petroleum (Submerged Lands) Act 1967

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations to provide for matters consequential to the establishment of the National Offshore Petroleum Safety Authority.

Airports Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 275

Airports Act 1996

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provide, as a consequence of the reduction of the Hoxton Park Airport lease, that the contents of a draft of the final master plan for Hoxton Park Airport apply only to the first five years of the twenty year planning period specified in s. 72 of the Airports Act 1996.

A New Tax System (Goods and Services Tax) Amendment Regulations 2004 (No. 2)

Statutory Rules 2004 No. 276

A New Tax System (Goods and Services Tax) Act 1999

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

List the military rehabilitation and compensation scheme as a statutory compensation scheme for the purposes of Division 78 of the A New Tax System (Goods and Services Tax) Act 1999.

Accounting Standard AASB 01 : First-time Adoption of Australian Equivalents to International Financial Reporting Standards

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the standard for a reporting entity's first Australian-equivalents-to-IFRSs financial report for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 02 : Share-based Payment

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the financial reporting requirements of a reporting entity when it undertakes a share-based payment transaction for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 03 : Business Combinations

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the financial reporting requirements of a reporting entity when it undertakes a business combination for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 04 : Insurance Contracts

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the financial reporting requirements for insurance contracts by any entity that issues such contracts for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 05 : Non-current Assets Held for Sale and Discontinued Operations

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting requirements for assets held for sale and the presentation and disclosure of discontinued operations for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 1004 : Contributions

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment for contributions received by not-for-profit entities for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 101 : Presentation of Financial Statements

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the basis for presentation of general purpose financial reports for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 102 : Inventories

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment for inventories for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 1023 : General Insurance Contracts

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the manner of accounting for general insurance contracts for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 1031 : Materiality

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Defines materiality and explains the role of materiality in making judgments in the preparation and presentation of financial reports for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 1038 : Life Insurance Contracts

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting methods to be used for reporting on life insurance contracts for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 1048 : Interpretation and Application of Standards

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provides an up-to-date list of Urgent Issue Group Interpretations for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 107 : Cash Flow Statements

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the requirements for provision of information in a cash flow statement for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 108 : Accounting Policies, Changes in Accounting Estimates and Errors

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the criteria for selecting and changing accounting policies for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 110 : Events after the Balance Sheet Date

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes when a reporting entity should adjust its financial statements for events after the reporting date for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 111 : Construction Contracts

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment of revenue and costs associated with construction contracts for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 112 : Income Taxes

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment for income taxes for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 114 : Segment Reporting

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the principles for reporting financial information by segment for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 116 : Property, Plant and Equipment

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment for property, plant and equipment for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 117 : Leases

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting policies and disclosure requirements for reporting entities that are lessees and lessors for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 118 : Revenue

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment of revenue arising from certain type of transactions and events for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 119 : Employee Benefits

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting disclosure requirements for employee benefits for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 120 : Accounting for Government Grants and Disclosure of Government Assistance

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment for government grants and assistance received by for-profit entities for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 121 : The Effects of Changes in Foreign Exchange Rates

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes how foreign currency transactions and foreign operations are to be included in the financial report of a reporting entity for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 123 : Borrowing Costs

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment for borrowing costs for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 124 : Related Party Disclosures

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the standards for reporting of related party disclosured in financial reports for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 127 : Consolidated and Separate Financial Statements

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the standards to be used in the preparation of consolidated financial statements for a group of entities for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 128 : Investments in Associates

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the standards to be used in the accounting of investments in associates for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 129 : Financial Reporting in Hyperinflationary Economies

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the standards to be used in the financial statements of an entity whose functional currency is the currency of a hyperinflationary economy for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 130 : Disclosures in the Financial Statements of Banks and Similar Financial Institutions

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes standards for financial reports of banks and similar financial institutions for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 131 : Interests in Joint Ventures

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment for interests in joint ventures and standards for the reporting of joint venture assets, liabilities, income and expenses in annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 132 : Financial Instruments: Disclosure and Presentation

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the standards for the presentation of and disclosure in financial instruments for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 133 : Earnings per Share

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes principles for the determination and presentation of earnings per share for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 134 : Interim Financial Reporting

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the minimum content of an interim financial report for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 136 : Impairment of Assets

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the procedures to be applied by a reporting entity to ensure that its assets are carried at no more than recoverable amount for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 137 : Provisions, Contingent Liabilities and Contingent Assets

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provides for the application of recognition criteria and measurement bases to provisions, contingent liabilities and contingent assets, and for the disclosure of information in notes to the financial statements of reporting entities for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 138 : Intangible Assets

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment for intangible assets for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 139 : Financial Instruments: Recognition and Measurement

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes principles for recognising and measuring financial assets, financial liabilities, and some contracts to buy or sell non-financial items for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 140 : Investment Property

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment for investment property and related disclosure requirements for annual reporting periods beginning on or after 01 January 2005.

Accounting Standard AASB 141 : Agriculture

Corporations Act 2001

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribes the accounting treatment, financial statement presentation, and disclosures related to agricultural activity for annual reporting periods beginning on or after 01 January 2005.

Australian Prudential Regulation Authority Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 277

Australian Prudential Regulation Authority Act 1998

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Add the Financial Reporting Council to the list of agencies with which the Australian Prudential Regulation Authority is able to share information.

Currency (Royal Australian Mint) Determination 2004 (No. 7) under s. 13A(1) of the Currency Act 1965

Currency Act 1965

Made

30/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specifies the design and characteristics of several coins that form part of the Mint's circulating issues and collector issues.

Declaration under paragraph 926A(2)(c) of the Corporations Act 2001

Corporations Act 2001

Made

19/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Permits agents who are engaged by an authorised deposit-taking institution to arrange for the issue of basic deposit products without the need to hold an Australian Financial Services Licence or to be formally appointed as an authorised representative.

Determination No. 1 of 2004 under s. 70A(4) of the Cheques Act 1986

Cheques Act 1986

Made

18/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provides that the Australian Paper Clearing System is a recognised settlement system for the purposes of the Act.

Determination of requirements for an approved guarantee under s. 11E(1) of the Superannuation Industry (Supervision) Act 1993

Superannuation Industry (Supervision) Act 1993

Made

15/07/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specifies the terms of an approved guarantee for the purposes of ss. 29DA(3) and 29DA(4) of the Act.

Income Tax Amendment Regulations 2004 (No. 5)

Statutory Rules 2004 No. 248

Income Tax Assessment Act 1936

Made

05/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the Principal Regulations as a consequence of the New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004.

Income Tax Assessment Amendment Regulations 2004 (No. 2)

Statutory Rules 2004 No. 278

Income Tax Assessment Act 1997

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend regulation 51-5.01 of the Principal Regulations to prescribe certain income tax exempt allowances that are available to members of the Australian Defence Force.

Superannuation (Government Co-contribution for Low Income Earners) Amendment Regulations 2004 (No. 2)

Statutory Rules 2004 No. 279

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Specify for the purposes of ss. 54(1) and 54(2) of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 the prescribed details about beneficiaries of, and amounts of, Government co-contributions, and prescribed ranges of total income and taxable income to be used in these  reports.

Superannuation Industry (Supervision) Amendment Regulations 2004 (No. 9)

Statutory Rules 2004 No. 249

Superannuation Industry (Supervision) Act 1993

Made

05/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Permit a 'complying' lifetime pension or a 'complying' lifetime annuity to be commuted in order to purchase a market linked income stream.

Trade Practices (Consumer Product Information Standards) (Tobacco) Regulations 2004

Statutory Rules 2004 No. 264

Trade Practices Act 1974

Made

19/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Prescribe revised consumer product information standards for tobacco.

Amendment of Statement of Principles under s. 196B(10) of the Veterans' Entitlements Act 1986

Instrument No. 25 of 2004

Veterans’ Entitlements Act 1986

Made

17/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amends the Statement of Principles concerning osteoporosis arising from operational service rendered by veterans, peacekeeping service rendered by members of Peacekeeping Forces, or hazardous service rendered by members of the Forces.

Military Rehabilitation and Compensation Act Education and Training Scheme 2004 pursuant to s. 258 of the Military Rehabilitation and Compensation Act 2004

Instrument 2004 No. M4

Military Rehabilitation and Compensation Act 2004

Made

04/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Provides details of a scheme for the provision of education and training for young dependants of former members and seriously impaired members of the Defence Force and of former members who have died as a result of a service-related condition.

Veterans' Entitlements (Special Assistance — Motorcycle Purchase) Amendment Regulations 2004 (No. 1)

Statutory Rules 2004 No. 241

Veterans’ Entitlements Act 1986

Made

05/08/04

Tabled

30/08/04 S

16/11/04 HR

Summary

Amend the definition of 'motorcycle' in the Principal Regulations to include four wheeled motorcycles.