A New Tax System (Goods
and Services Tax) Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 29
[F2009L00679]
|
A New Tax System (Goods and Services Tax) Act 1999
|
Made
|
25/02/09
|
Tabled
|
10/03/09 S
|
10/03/09 HR
|
Summary
|
Amend
the Principal Regulations to define the supply of certain automatic teller
machine services as a 'financial supply'.
|
|
A New Tax System (Goods
and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2009 (No. 1)
under s. 81-5 of the A New Tax System (Goods and Services Tax) Act 1999
[F2008L04667]
|
A New Tax System (Goods and Services Tax) Act 1999
|
Made
|
08/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Specifies
those taxes, fees and charges that are excluded from the scope of the goods
and services tax base.
|
|
A New Tax System (Goods
and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2009 (No.2)
under section 81-5 of A New Tax System (Goods and Services Tax) Act 1999
[F2009L02436]
|
A New Tax System (Goods and Services Tax) Act 1999
|
Made
|
15/06/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
those taxes, fees and charges that are excluded from the scope of the goods
and services tax base.
|
|
A New Tax System (Goods
and Services Tax) Margin Scheme Valuation Requirements Determination MSV
2009/1 under subsection 75-35(1) of the A New Tax System (Goods and
Services Tax) Act 1999
[F2009L03954]
|
A New Tax System (Goods and Services Tax) Act 1999
|
Made
|
14/10/09
|
Tabled
|
26/10/09 S
|
26/10/09 HR
|
Summary
|
Specifies
requirements for making valuations for the purposes of the margin scheme in
Division 75 of the Act.
|
|
A New Tax System (Wine
Equalisation Tax) Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 234
[F2009L03358]
|
A New Tax System (Wine Equalisation Tax) Act 1999
|
Made
|
07/09/09
|
Tabled
|
14/09/09 S
|
14/09/09 HR
|
Summary
|
Amend
the definition of ‘grape wine product’ in the principal Regulations.
|
|
Accounting Standard AASB
1: First-Time Adoption of Australian Accounting Standards
[F2009L02508]
|
Corporations Act 2001
|
Made
|
21/05/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Remakes
a previous Accounting Standard.
|
|
Accounting Standard AASB
1048 : Interpretation and Application of Standards
[F2009L01113]
|
Corporations Act 2001
|
Made
|
05/03/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Provides
a revised listing of Urgent Issues Group and AASB Interpretations that apply
to annual reporting periods ending on or after 31 March 2009.
|
|
Accounting Standard AASB
1048 : Interpretation and Application of Standards
[F2008L04547]
|
Corporations Act 2001
|
Made
|
24/09/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Provides
a revised listing of Urgent Issues Group and AASB Interpretations that apply
to annual reporting periods ending on or after 30 September 2008.
|
|
Accounting Standard AASB
2008-11 : Amendments to Australian Accounting Standard — Business
Combinations Among Not-for-Profit Entities
[AASB 3]
[F2008L04575]
|
Corporations Act 2001
|
Made
|
13/11/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Amends
AASB Accounting Standard AASB 3 so that it applies to business combinations
among not-for-profit entities.
|
|
Accounting Standard AASB
2008-12 : Amendments to Australian Accounting Standards — Reclassification of
Financial Assets — Effective Date and Transition
[AASB 7, AASB 139 and AASB 2008-10]
[F2009L01105]
|
Corporations Act 2001
|
Made
|
18/12/08
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Makes
clarifying amendments to three Accounting Standards concerning
reclassification of financial assets.
|
|
Accounting Standard AASB
2008-13 : Amendments to Australian Accounting Standards Arising from
Interpretation 17 — Distributions of Non-Cash Assets to Owners
[AASB 5 and AASB 110]
[F2009L01106]
|
Corporations Act 2001
|
Made
|
18/12/08
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Amends
two Accounting Standards concerning the distribution of non-cash assets to
owners.
|
|
Accounting Standard AASB
2009-1: Amendments to Australian Accounting Standards — Borrowing Costs of
Not-for-Profit Public Sector Entities
[F2009L01637]
|
Corporations Act 2001
|
Made
|
22/04/09
|
Tabled
|
13/05/09 S
|
13/05/09 HR
|
Summary
|
Makes
amendments to a number of Accounting Standards concerning borrowing costs of
not-for-profit public sector entities.
|
|
Accounting Standard AASB
2009-2: Amendments to Australian Accounting Standards — Improving Disclosures
about Financial Instruments
[F2009L01638]
|
Corporations Act 2001
|
Made
|
22/04/09
|
Tabled
|
13/05/09 S
|
13/05/09 HR
|
Summary
|
Makes
amendments to a number of Accounting Standards concerning improving
disclosures about financial instruments.
|
|
Accounting Standard AASB
2009-3: Amendments to Australian Accounting Standards — Embedded Derivatives
[F2009L01636]
|
Corporations Act 2001
|
Made
|
22/04/09
|
Tabled
|
13/05/09 S
|
13/05/09 HR
|
Summary
|
Makes
amendments to an Accounting Standard concerning embedded derivatives.
|
|
Accounting Standard AASB
2009-4 : Amendments to Australian Accounting Standards arising from the
Annual Improvements Project
[AASB2 and AASB 138 and AASB Interpretations 9 & 16]
[F2009L02366]
|
Corporations Act 2001
|
Made
|
21/05/09
|
Tabled
|
18/06/09 S
|
18/06/09 HR
|
Summary
|
Makes
amendments to a number of Accounting Standards as a consequence of the Annual
Improvements Project.
|
|
Accounting Standard AASB
2009-5 : Further Amendments to Australian Accounting Standards arising from
the Annual Improvements Project
[AASB 5, 6 101, 107, 117, 118, 136 & 139]
[F2009L02367]
|
Corporations Act 2001
|
Made
|
21/05/09
|
Tabled
|
18/06/09 S
|
18/06/09 HR
|
Summary
|
Makes
amendments to a number of Accounting Standards as a consequence of the Annual
Improvements Project.
|
|
Accounting Standard AASB
2009-6: Amendments to Australian Accounting Standards
[F2009L02729]
|
Corporations Act 2001
|
Made
|
25/06/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Makes
consequential amendments to a number of Accounting Standards as a result of
changes to AASB 101 Presentation of Financial Statements.
|
|
Accounting Standard AASB
2009-7: Amendments to Accounting Standards
[AASB 5, 7, 107, 112, 136 & 139 and Interpretation 17]
[F2009L02730]
|
Corporations Act 2001
|
Made
|
25/06/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Corrects
errors made by previously issued Accounting Standards.
|
|
Accounting Standard AASB
2009-8: Amendments to Australian Accounting Standards — Group Cash-settled
Share-based Payment Transactions [AASB 2]
[F2009L03332]
|
Corporations Act 1989
|
Made
|
24/07/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Amends
Accounting Standard AASB 2 Share-Based Payment.
|
|
Accounting Standard AASB
2009-9: Amendments to Australian Accounting Standards — Additional Exemptions
for First-time Adopters
[F2009L03966]
|
Corporations Act 2001
|
Made
|
24/09/09
|
Tabled
|
29/10/09 S
|
29/10/09 HR
|
Summary
|
Amends
the principal Standard as a consequence of changes made by the International
Accounting Standards Board.
|
|
Accounting Standard AASB
2009-10: Amendment to Australian Accounting Standards — Classification of
Rights Issues [AASB 132]
[F2009L04126]
|
Corporations Act 2001
|
Made
|
20/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Amends
provisions in the principal Accounting Standard concerning the classification
of rights issues.
|
|
ASIC Class Order [CO
09/27]
[F2009L00869]
|
Corporations Act 2001
|
Made
|
05/03/09
|
Tabled
|
10/03/09 S
|
10/03/09 HR
|
Summary
|
Amends
two Principal Class Orders with respect to the regulation and issuing of ASX
Quoted Assets products.
|
|
ASIC Class Order [CO
09/38]
[F2009L02080]
|
Corporations Act 2001
|
Made
|
22/05/09
|
Tabled
|
15/06/09 S
|
04/06/09 HR
|
Summary
|
Revokes
a previous Class Order.
|
|
ASIC Class Order [CO
09/39]
[F2009L02077]
|
Legislative Instruments Act 2003
|
Made
|
25/05/09
|
Tabled
|
15/06/09 S
|
28/05/09 HR
|
Summary
|
Removes
the ban on covered short selling.
|
|
ASIC Class Order [CO
09/68]
[F2009L02435]
|
Corporations Act 2001
|
Made
|
12/06/09
|
Tabled
|
22/06/09 S
|
22/06/09 HR
|
Summary
|
Provides
conditional prospectus and product disclosure statement relief for securities
and interests that are offered in certain foreign regulated takeovers.
|
|
ASIC Class Order [CO
09/69]
[F2009L02437]
|
Corporations Act 2001
|
Made
|
12/06/09
|
Tabled
|
22/06/09 S
|
22/06/09 HR
|
Summary
|
Provides
relief from Australian financial services licence and prospectus and product
disclosure statement requirements in relation to foreign regulated control
transactions.
|
|
ASIC Class Order [CO
09/210]
[F2009L02718]
|
Corporations Act 2001
|
Made
|
07/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
relief for superannuation fund trustees who provide personal advice to fund
members.
|
|
ASIC Class Order [CO
09/339]
[F2009L01831]
|
Corporations Act 2001
|
Made
|
13/05/09
|
Tabled
|
15/06/09 S
|
25/05/09 HR
|
Summary
|
Specifies
ASIC requirements for internal dispute resolution procedures in relation to
Australian financial service licensees and others.
|
|
ASIC Class Order [CO
09/340]
[F2009L01833]
|
Corporations Act 2001
|
Made
|
13/05/09
|
Tabled
|
15/06/09 S
|
25/05/09 HR
|
Summary
|
Approves
certain external dispute resolution schemes.
|
|
ASIC Class Order [CO
09/393]
[F2009L02048]
|
Corporations Act 2001
Legislative Instruments (Transitional Provisions and Consequential
Amendments) Act 2003
|
Made
|
19/05/09
|
Tabled
|
15/06/09 S
|
25/05/09 HR
|
Summary
|
Approves
an external dispute resolution scheme.
|
|
ASIC Class Order [CO
09/422]
[F2009L02160]
|
Corporations Act 2001
|
Made
|
28/05/09
|
Tabled
|
15/06/09 S
|
15/06/09 HR
|
Summary
|
Corrects
a typographical error in a ASIC Class Order [CO 07/429].
|
|
ASIC Class Order [CO
09/425]
[F2009L02440]
|
Corporations Act 2001
|
Made
|
15/06/09
|
Tabled
|
22/06/09 S
|
22/06/09 HR
|
Summary
|
Exempts
issuers of shares who offer a share purchase plan from the disclosure
provisions of Chapter 6D of the Act.
|
|
ASIC Class Order [CO
09/437]
[F2009L02695]
|
Corporations Act 2001
|
Made
|
02/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
relief for fund trustees from the requirement to provide exit statements in
certain circumstances.
|
|
ASIC Class Order [CO
09/459]
[F2009L02441]
|
Corporations Act 2001
|
Made
|
12/06/09
|
Tabled
|
22/06/09 S
|
22/06/09 HR
|
Summary
|
Amends
section 611 of the Act to specify an exemption from the takeovers provisions
for acquisitions in an accelerated rights issue.
|
|
ASIC Class Order [CO
09/462]
[F2009L02445]
|
Corporations Act 2001
|
Made
|
12/06/09
|
Tabled
|
22/06/09 S
|
22/06/09 HR
|
Summary
|
Amends
a previous Class Order which specifies relief for placements of interests in
registered schemes that are listed on the financial market of the ASX Limited
and certain foreign markets.
|
|
ASIC Class Order [CO
09/465]
[F2009L02438]
|
Corporations Act 2001
|
Made
|
15/06/09
|
Tabled
|
22/06/09 S
|
22/06/09 HR
|
Summary
|
Amends
cross-references in other Class Orders to reflect Class Order amendments.
|
|
ASIC Class Order [CO
09/532]
[F2009L02723]
|
Corporations Act 2001
|
Made
|
08/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Amends
the definition of Lead Regulator in Class Order [02/319].
|
|
ASIC Class Order [CO
09/552]
[F2009L03603]
|
Corporations Act 2001
|
Made
|
09/09/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Specifies
relief for registered schemes from requirements concerning amendment of a
scheme’s constitution.
|
|
ASIC Class Order [CO
09/626]
[F2009L03131]
|
Corporations Act 2001
|
Made
|
06/08/09
|
Tabled
|
11/08/09 S
|
12/08/09 HR
|
Summary
|
Amends
two principal Class Orders concerning the lodgement of opt-in or opt-out
notices by foreign-controlled small proprietary companies.
|
|
ASIC Class Order [CO
09/702]
[F2009L03604]
|
Corporations Act 2001
|
Made
|
09/09/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Amends
Class Order [CO 05/566] to ensure consistency with Class Order [CO 09/552].
|
|
ASIC Class Order [CO
09/728]
[F2009L03728]
|
Corporations Act 2001
|
Made
|
30/09/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Extends
the period of operation of Class Order [CO08/1] by four months.
|
|
ASIC Class Order [CO
09/774]
[F2009L03613]
|
Corporations Act 2001
|
Made
|
18/09/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Specifies
an exemption from subsection 1020B(2) of the Act which deals with short
selling to hedge risk.
|
|
ASIC Class Order [CO
09/01051]
[F2009L00021]
|
Corporations Act 2001
|
Made
|
05/01/09
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Provides
that certain types of financial transactions do not have to comply with the
prohibition on short selling.
|
|
ASIC Class Order [CO
09/01052]
[F2009L00020]
|
Corporations Act 2001
|
Made
|
05/01/09
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Amends
the Principal Order, which prohibits certain forms of short selling.
|
|
Auditing Standard ASA 101
: Preamble to Australian Auditing Standards
[F2009L04062]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
interpretive and other matters for use in conjunction with other Auditing
Standards.
|
|
Auditing Standard ASA
102: Compliance with Ethical Requirements when Performing Audits, Reviews and
Other Assurance Engagements
[F2009L04059]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to the ethical requirements of auditors.
|
|
Auditing Standard ASA
200: Overall Objectives of the Independent Auditor and the Conduct of an
Audit in Accordance with Australian Auditing Standards
[F2009L04064]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to the responsibilities of an independent auditor.
|
|
Auditing Standard ASA
210: Agreeing the Terms of Audit Engagements
[F2009L04078]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to agreements about an auditor’s terms of engagement.
|
|
Auditing Standard ASA
220: Quality Control for an Audit of a Financial Report and Other Historical
Financial Information
[F2009L04066]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to quality control procedures for an audit.
|
|
Auditing Standard ASA
230: Audit Documentation
[F2009L04074]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibility to prepare audit
documentation.
|
|
Auditing Standard ASA
240: The Auditor's Responsibilities Relating to Fraud in an Audit of a
Financial Report
[F2009L04075]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities relating to fraud in
an audit.
|
|
Auditing Standard ASA
250: Consideration of Laws and Regulations in an Audit of a Financial Report
[F2009L04105]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities to consider laws and
regulations in an audit.
|
|
Auditing Standard ASA
260: Communication with Those Charged with Governance
[F2009L04067]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities to communicate with
those charged with governance in an audit.
|
|
Auditing Standard ASA
265: Communicating Deficiencies in Internal Control to Those Charged with
Governance and Management
[F2009L04068]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities to communicate
deficiencies in internal control in an audit.
|
|
Auditing Standard ASA
300: Planning an Audit of a Financial Report
[F2009L04077]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities to plan an audit of a
financial report.
|
|
Auditing Standard ASA
315: Identifying and Assessing the Risks of Material Misstatement through
Understanding the Entity and Its Environment
[F2009L04079]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities to identify and assess
the risks of material misstatement in an audit.
|
|
Auditing Standard ASA
320: Materiality in Planning and Performing an Audit
[F2009L04080]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities to apply the concept
of materiality in planning and performing an audit.
|
|
Auditing Standard ASA
330: The Auditor's Responses to Assessed Risks
[F2009L04081]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities to design and
implement responses to the assessed risks of material misstatement in a
financial report.
|
|
Auditing Standard ASA
402: Audit Considerations Relating to an Entity Using a Service Organisation
[F2009L04082]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities to obtain appropriate
audit evidence when a user entity uses the services of a service
organisation.
|
|
Auditing Standard ASA
450: Evaluation of Misstatements Identified during the Audit
[F2009L04083]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities to evaluate the effect
of misstatements on an audit.
|
|
Auditing Standard ASA
500: Audit Evidence
[F2009L04084]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
17/11/09 S
|
17/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding the design
and performance of audit procedures.
|
|
Auditing Standard ASA
501: Audit Evidence—Specific Considerations for Inventory and Segment
Information
[F2009L04085]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
18/11/09 S
|
18/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding aspects of
inventory and segment information in an audit.
|
|
Auditing Standard ASA
502: Audit Evidence — Specific Considerations for Litigation and Claims
[F2009L04086]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to obtaining of audit evidence.
|
|
Auditing Standard ASA
505: External Confirmations
[F2009L04088]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding the use of
external confirmation procedures to obtain audit evidence.
|
|
Auditing Standard ASA
510: Initial Audit Engagements—Opening Balances
[F2009L04089]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
18/11/09 S
|
18/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding opening
balances in an initial audit engagement.
|
|
Auditing Standard ASA
520: Analytical Procedures
[F2009L04090]
|
Safety, Rehabilitation and Compensation Act 1988
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding the use of
analytical procedures in an audit.
|
|
Auditing Standard ASA
530: Audit Sampling
[F2009L04091]
|
Corporations Act 2001
|
Made
|
19/11/09
|
Tabled
|
19/11/09 S
|
19/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding audit
sampling.
|
|
Auditing Standard ASA
540: Auditing Accounting Estimates, Including Fair Value Accounting
Estimates, and Related Disclosures
[F2009L04092]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to accounting estimates in an audit.
|
|
Auditing Standard ASA
550: Related Parties
[F2009L04093]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to related party transactions and relationships in an
audit.
|
|
Auditing Standard ASA
560: Subsequent Events
[F2009L04094]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding subsequent
events in an audit.
|
|
Auditing Standard ASA
570: Going Concern
[F2009L04095]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
17/11/09 S
|
17/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding the use of
the going concern assumption in the preparation of a financial report.
|
|
Auditing Standard ASA
580: Written Representations
[F2009L04096]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
17/11/09 S
|
17/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities to obtain written
representations from management.
|
|
Auditing Standard ASA
600: Special Considerations—Audits of a Group Financial Report (Including the
Work of Component Auditors)
[F2009L04097]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
19/11/09 S
|
19/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding group
audits.
|
|
Auditing Standard ASA
610: Using the Work of Internal Auditors
[F2009L04098]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
17/11/09 S
|
17/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding the work of
internal auditors.
|
|
Auditing Standard ASA
620: Using the Work of an Auditor's Expert
[F2009L04099]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
19/11/09 S
|
19/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding the use of
the work of an expert.
|
|
Auditing Standard ASA
700: Forming an Opinion and Reporting on a Financial Report
[F2009L04100]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
17/11/09 S
|
17/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibility to form an opinion on
the financial report.
|
|
Auditing Standard ASA
705: Modifications to the Opinion in the Independent Auditor's Report
[F2009L04101]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
18/11/09 S
|
18/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibility to modify the auditor’s
opinion on the financial report.
|
|
Auditing Standard ASA
706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the
Independent Auditor's Report
[F2009L04102]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
18/11/09 S
|
18/11/09 HR
|
Summary
|
Specifies
requirements relating to an auditor’s responsibilities regarding the
preparation of the independent auditor’s report.
|
|
Auditing Standard ASA
710: Comparative Information—Corresponding Figures and Comparative Financial
Reports
[F2009L04103]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to comparative information in an audit.
|
|
Auditing Standard ASA
720: The Auditor's Responsibilities Relating to Other Information in
Documents Containing an Audited Financial Report
[F2009L04104]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to other information in documents containing an audited
financial report.
|
|
Auditing Standard ASA
800: Special Considerations—Audits of Financial Reports Prepared in
Accordance with Special Purpose Frameworks
[F2009L04106]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to special considerations in the application of the
Australian Auditing Standards to an audit of a financial report prepared in
accordance with a special purpose framework.
|
|
Auditing Standard ASQC 1:
Quality Control for Firms that Perform Audits and Reviews of Financial
Reports and Other Financial Information, and Other Assurance Engagements
[F2009L04063]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to an audit firm’s responsibilities for quality
control.
|
|
Auditing Standard ASRE
2410: Review of a Financial Report Performed by the Independent Auditor of
the Entity
[F2009L04107]
|
Corporations Act 2001
|
Made
|
27/10/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Specifies
requirements relating to responsibilities of an auditor when engaged to
undertake a review of a financial report.
|
|
Australian Prudential
Regulation Authority (Commonwealth Costs) Determination 2009 under paragraph
50(1)(b) of the Australian Prudential Regulation Authority Act 1998
[F2009L02649]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
01/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
the amount of levy revenue that is allocated to the Australian Securities and
Investments Commission and the Australian Taxation Office in 2009-10.
|
|
Australian Prudential
Regulation Authority (Confidentiality) Determination No. 14 of 2008 under s.
57 of the Australian Prudential Regulation Authority Act 1998
[F2008L04744]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
18/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit-taking institutions under Reporting Standard 320.0 (2005)
is non-confidential.
|
|
Australian Prudential
Regulation Authority (Confidentiality) Determination No. 1 of 2009 under s.
57 of the Australian Prudential Regulation Authority Act 1998
[F2009L00162]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
20/01/09
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit-taking institutions under Reporting Standard 320.0 (2005)
is non-confidential.
|
|
Australian Prudential
Regulation Authority (Confidentiality) Determination No. 2 of 2009 under s.
57 of the Australian Prudential Regulation Authority Act 1998
[F2009L00251]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
30/01/09
|
Tabled
|
10/02/09 S
|
09/02/09 HR
|
Summary
|
Provides
that information provided by general insurers under certain Reporting
Standards is non-confidential.
|
|
Australian Prudential
Regulation Authority (Confidentiality) Determination No. 3 of 2009 under s.
57 of the Australian Prudential Regulation Authority Act 1998
[F2009L00682]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
18/02/09
|
Tabled
|
10/03/09 S
|
26/02/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit-taking institutions under Reporting Standard 320.0 (2005)
is non-confidential.
|
|
Australian Prudential
Regulation Authority (Confidentiality) Determination No. 4 of 2009 under s.
57 of the Australian Prudential Regulation Authority Act 1998
[F2009L01171]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
20/03/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit taking institutions under Reporting Standard 320.0 is
non-confidential.
|
|
Australian Prudential
Regulation Authority (Confidentiality) Determination No. 5 of 2009 under s.
57 of the Australian Prudential Regulation Authority Act 1998
[F2009L01454]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
20/04/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit taking institutions under Reporting Standard 320.0 is
non-confidential.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No.6 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L02030]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
21/05/09
|
Tabled
|
15/06/09 S
|
01/06/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign authorised
deposit taking institutions under Reporting Standard 320.0 is
non-confidential.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 7 of 2009 under
section 57 of the Australian Prudential Authority Act 1998
[F2009L02386]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
15/06/09
|
Tabled
|
24/06/09 S
|
24/06/09 HR
|
Summary
|
Provides
that information provided in Level 2 reports by general insurers is
non-confidential.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 8 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L02487]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
23/06/09
|
Tabled
|
25/06/09 S
|
25/06/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit taking institutions under Reporting Standard 320.0 is
non-confidential.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 10 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L03000]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
30/07/09
|
Tabled
|
11/08/09 S
|
11/08/2209 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit taking institutions under Reporting Standard 320.0 is
non-confidential.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 11 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L03211]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
14/08/09
|
Tabled
|
18/08/09 S
|
18/08/09 HR
|
Summary
|
Provides
that information provided by certain superannuation funds, under certain
Reporting Standards, is non-confidential.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 12 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L03029]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
04/08/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Provides
that information provided by general insurers under certain reporting
standards is non-confidential.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 13 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L03233]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
19/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Permits
disclosure of information provided through the National Claims and Policies
Database.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 14 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L03286]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
24/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit taking institutions under Reporting Standard 320.0 is
non-confidential.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 15 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L03636]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
23/09/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit taking institutions under Reporting Standard 320.0 is
non-confidential.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 16 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L03841]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
07/10/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Corrects
a drafting error in a previous Determination.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 17 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L04021]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
26/10/09
|
Tabled
|
29/10/09 S
|
29/10/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit taking institutions under Reporting Standard 320.0 is
non-confidential.
|
|
Australian Prudential
Regulation Authority (confidentiality) determination No. 18 of 2009 under
section 57 of the Australian Prudential Regulation Authority Act 1998
[F2009L04333]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
23/11/09
|
Tabled
|
01/12/09 S
|
26/11/09 HR
|
Summary
|
Provides
that information provided by locally-incorporated banks and foreign
authorised deposit taking institutions under Reporting Standard 320.0 is
non-confidential.
|
|
Australian Prudential
Regulation Authority instrument fixing charges No. 1 of 2009 under paragraphs
51(1)(a) and (b) of the Australian Prudential Regulation Authority Act
1998
[F2009L02488]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
18/06/09
|
Tabled
|
23/06/09 S
|
23/06/09 HR
|
Summary
|
Specifies
certain charges for services provided by the Australian Prudential Regulation
Authority.
|
|
Australian Prudential
Regulation Authority instrument fixing charges No. 2 of 2009 under paragraphs
51(1)(1) and (b) of the Australian Prudential Regulation Authority Act
1998
[F2009L02467]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
15/06/09
|
Tabled
|
23/06/09 S
|
23/06/09 HR
|
Summary
|
Specifies
certain charges for services provided by the Australian Prudential Regulation
Authority.
|
|
Australian Prudential
Regulation Authority instrument fixing charges No. 3 of 2009 under paragraph
51(1)(a) of the Australian Prudential Regulation Authority Act 1998
[F2009L02311]
|
Australian Prudential Regulation Authority Act 1998
|
Made
|
10/06/09
|
Tabled
|
15/06/09 S
|
15/06/09 HR
|
Summary
|
Specifies
certain charges for services provided by the Australian Prudential Regulation
Authority.
|
|
Authorised Deposit-taking
Institutions Supervisory Levy Imposition Determination 2009 under subsection
7(3) of the Authorised Deposit-taking Institutions Supervisory Levy
Imposition Act 1998
[F2009L02651]
|
Authorised Deposit-taking Institutions Supervisory Levy Imposition
Act 1998
|
Made
|
01/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
the amount of levy to be imposed on authorised deposit-taking institutions
for 2008-09.
|
|
Authorised Non-operating
Holding Companies Supervisory Levy Imposition Determination 2009 under
subsection 7(1) of the Authorised Non-operating Holding Companies
Supervisory Levy Imposition Act 1998
[F2009L02653]
|
Authorised Non-operating Holding Companies Supervisory Levy
Imposition Act 1998
|
Made
|
01/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Provides
that the amount of levy payable by an authorised non-operating holding
company in relation to the 2009-10 financial year is $10,000.
|
|
Banking Amendment
Regulations 2008 (No. 2)
Select Legislative Instrument 2008 No. 280
[F2008L04660]
|
Banking Act 1959
|
Made
|
12/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Amend
the Principal Regulations to make provision for the Financial Claims Scheme.
|
|
Banking Exemption No. 1
of 2008 under s. 11(1) of the Banking Act 1959
[F2008L04687]
|
Banking Act 1959
|
Made
|
15/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Extends
a previous exemption from certain reporting requirements for authorised
deposit-taking institutions that hold Farm Management Deposits.
|
|
Banking (Prudential
Standard) Determination No. 3 of 2008 under ss. 11AF(1) and 11AF(3) of the Banking
Act 1959
[F2008L04782]
|
Banking Act 1959
|
Made
|
22/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Revokes
and replaces Prudential Standard APS 222 Associations with Related Entities
which applies to all authorised deposit-taking institutions.
|
|
Banking (Prudential
Standard) Determination No. 4 of 2008 under ss. 11AF(1) and 11AF(3) of the Banking
Act 1959
[F2008L04783]
|
Banking Act 1959
|
Made
|
22/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Revokes
and replaces Prudential Standard APS 310 Audit and Related Matters which
applies to all authorised deposit-taking institutions.
|
|
Banking (Prudential
Standard) Determination No. 5 of 2008 under ss. 11AF(1) and 11AF(3) of the Banking
Act 1959
[F2008L04784]
|
Banking Act 1959
|
Made
|
22/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Revokes
and replaces Prudential Standard APS 330 Capital Adequacy: Public Disclosure
of Prudential Information which applies to local authorised deposit-taking
institutions.
|
|
Census (2006) Amendment
Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 313
[F2009L04136]
|
Census and Statistics Act 1905
|
Made
|
12/11/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Make
minor amendments to the principal Regulations.
|
|
Class Exemption No. 4 of
2008 under s. 152AS(1) of the Trade Practices Act 1974
[F2008L04581]
|
Trade Practices Act 1974
|
Made
|
25/11/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Exempts
a class of telecommunications service providers from the standard access
obligations.
|
|
Consumer Protection
Notice No. 12 of 2008 under s. 65E of the Trade Practices Act 1974
[F2008L04579]
|
Trade Practices Act 1974
|
Made
|
25/11/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Declares
a safety standard for vehicle support stands.
|
|
Consumer Protection
Notice No. 1 of 2009 under s. 65E(1) of the Trade Practices Act 1974
[F2009L00223]
|
Trade Practices Act 1974
|
Made
|
22/01/09
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Declares
a consumer product safety standard for lead and certain elements in
children's toys.
|
|
Consumer Protection
Notice No. 2 of 2009 under s. 65E(1) of the Trade Practices Act 1974
[F2009L01474]
|
Trade Practices Act 1974
|
Made
|
08/04/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Specifies
consumer product safety standards for flotation toys and aquatic toys.
|
|
Consumer Protection
Notice No. 3 of 2009 under s. 65E(1) of the Trade Practices Act 1974
[F2009L01588]
|
Trade Practices Act 1974
|
Made
|
08/04/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Specifies
consumer product safety standards for swimming aids and flotation aids for
water familiarisation and swimming tuition.
|
|
Corporations Amendment
Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 12
[F2009L00288]
|
Corporations Act 2001
|
Made
|
05/02/09
|
Tabled
|
10/02/09 S
|
09/02/09 HR
|
Summary
|
Repeal
certain regulations in the Principal Regulations as a consequence of the Corporations
Amendment (Short Selling) Act 2008.
|
|
Corporations Amendment
Regulations 2009 (No. 2)
Select Legislative Instrument 2009 No. 51
[F2009L01178]
|
Corporations Act 2001
|
Made
|
27/03/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Prescribe
New Zealand as a foreign jurisdiction for the purposes of the mutual regime
for the disqualification of directors.
|
|
Corporations Amendment
Regulations 2009 (No. 3)
Select Legislative Instrument 2009 No. 52
[F2009L01169]
|
Corporations Act 2001
|
Made
|
27/03/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Amend
provisions in the principal Regulations concerning provision of information
to members of a superannuation fund (other than a self-managed fund).
|
|
Corporations Amendment
Regulations 2009 (No. 4)
Select Legislative Instrument 2009 No. 70
[F2009L01627]
|
Corporations Act 2001
|
Made
|
30/04/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Amend
provisions in the principal Regulations concerning the licensing of clearing
and settlement facilities, and the Ministerial approval of the removal of
money from a fidelity fund.
|
|
Corporations Amendment
Regulations 2009 (No. 5)
Select Legislative Instrument 2009 No. 103
[F2009L02167]
|
Corporations Act 2001
|
Made
|
04/06/09
|
Tabled
|
15/06/09 S
|
15/06/09 HR
|
Summary
|
Specify
disclosure requirements for offer documents where an unsolicited offer is
made to purchase a financial product off-market and payment is to be made by
instalments.
|
|
Corporations Amendment
Regulations 2009 (No. 6)
Select Legislative Instrument 2009 No. 175
[F2009L02719]
|
Corporations Act 2001
|
Made
|
09/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Add
‘restricted access insurer’ to the list of entities that may make use of the
mailing house established under Part 2C.3 of the principal Regulations.
|
|
Corporations Amendment
Regulations 2009 (No. 7)
Select Legislative Instrument 2009 No. 198
[F2009L02988]
|
Corporations Act 1989
|
Made
|
30/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Correct
typographical errors and omissions in certain Forms that are prescribed by
the principal Regulations.
|
|
Corporations Amendment
Regulations 2009 (No. 8)
Select Legislative Instrument 2009 No. 327
[F2009L04316]
|
Corporations Act 2001
|
Made
|
25/11/09
|
Tabled
|
01/12/09 S
|
26/11/09 HR
|
Summary
|
Amend
the principal Regulations to specify matters regarding disclosure of short-sale
transactions.
|
|
Corporations Amendment
Regulations 2009 (No. 9)
Select Legislative Instrument 2009 No. 328
[F2009L04307]
|
Corporations Act 2001
|
Made
|
25/11/09
|
Tabled
|
01/12/09 S
|
26/11/09 HR
|
Summary
|
Amend
the principal Regulations to define the terms 'base salary', 'benefit' and to
provide for related matters.
|
|
Currency (Perth Mint)
Amendment Determination 2009 (No. 1) under subsection 13A(1) of the Currency
Act 1965
[F2009L04327]
|
Currency Act 1965
|
Made
|
17/11/09
|
Tabled
|
26/11/09 S
|
25/11/09 HR
|
Summary
|
Amends
errors in the specifications listed in two previous Determinations.
|
|
Currency (Perth Mint)
Determination 2008 (No. 2) Amendment Determination 2008 (No. 1) under s.
13A(1) of the Currency Act 1965
[F2009L00248]
|
Currency Act 1965
|
Made
|
15/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Corrects
an error in the Principal Determination.
|
|
Currency (Perth Mint)
Determination 2009 (No. 1) under ss. 13(2)(b) and 13A(1) of the Currency
Act 1965
[F2009L01181]
|
Currency Act 1965
|
Made
|
18/03/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Specifies
the design and characteristics of four one-dollar coins.
|
|
Currency (Perth Mint)
Determination 2009 (No. 2) under paragraphs 13 (2) (a) and (b) and subsection
13A(1) of the Currency Act 1965
[F2009L01975]
|
Currency Act 1965
|
Made
|
08/05/09
|
Tabled
|
15/06/09 S
|
25/05/09 HR
|
Summary
|
Specifies
the design and characteristics of several coins of various denominations.
|
|
Currency (Royal
Australian Mint) Determination 2008 (No. 8) Amendment Determination 2009 (No.
1) under s. 13A(1) of the Currency Act 1965
[F2009L01450]
|
Currency Act 1965
|
Made
|
03/04/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Specifies
the design and characteristics of a one dollar uncirculated coin.
|
|
Currency (Royal
Australian Mint) Determination 2008 (No. 8) under ss. 13(2)(b) and 13A(1) of
the Currency Act 1965
[F2008L04781]
|
Currency Act 1965
|
Made
|
04/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Specifies
the design and characteristics of several coins.
|
|
Currency (Royal
Australian Mint) Determination 2008 (No. 9) under ss. 13(2)(b) and 13A(1) of
the Currency Act 1965
[F2009L00107]
|
Currency Act 1965
|
Made
|
19/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Specifies
the design and characteristics of three coins to be issued by the Mint.
|
|
Currency (Royal
Australian Mint) Determination 2008 (No. 10) under s. 13A(1) of the Currency
Act 1965
[F2009L00134]
|
Currency Act 1965
|
Made
|
19/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Specifies
the design and characteristics of a silver $1 proof coin and a silver $5
proof coin.
|
|
Currency (Royal
Australian Mint) Determination 2009 (No. 1) under s. 13A(1) of the Currency
Act 1965
[F2009L00842]
|
Currency Act 1965
|
Made
|
23/02/09
|
Tabled
|
11/03/09 S
|
11/03/09 HR
|
Summary
|
Specifies
the design and characteristics of a twenty cent coin issued in commemoration
of Australian Service Nurses.
|
|
Currency (Royal
Australian Mint) Determination 2009 (No. 2) made under s. 13A(1)of the Currency
Act 1965
[F2009L01305]
|
Currency Act 1965
|
Made
|
03/04/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Specifies
the design and characteristics of several one dollar coins which form part of
series or collections released by the Mint.
|
|
Currency (Royal
Australian Mint) Determination 2009 (No. 3) under subsection 13A(1) of the
Currency Act 1965
[F2009L02538]
|
Currency Act 1965
|
Made
|
22/06/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
the design and characteristics of two one dollar coins and one 50c coin.
|
|
Currency (Royal
Australian Mint) Determination 2009 (No. 4) under paragraph 13(2)(a) and
subsection 13A(1) of the Currency Act 1965
[F2009L02540]
|
Currency Act 1965
|
Made
|
22/06/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
the design and characteristics of several collector coins.
|
|
Currency (Royal
Australian Mint) Determination 2009 (No. 5) under subsection 13A(1) of the Currency
Act 1965
[F2009L02826]
|
Currency Act 1965
|
Made
|
10/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
the design and characteristics of several one dollar coins and a $10 coin.
|
|
Currency (Royal
Australian Mint) Determination 2009 (No. 6) under subsection 13A(1) of the Currency
Act 1965
[F2009L03468]
|
Currency Act 1965
|
Made
|
10/08/09
|
Tabled
|
09/09/09 S
|
09/09/09 HR
|
Summary
|
Specifies
the design and characteristics of a $1 uncirculated coin, a $1 proof coin and
a $10 proof coin.
|
|
Currency (Royal
Australian Mint) Determination 2009 (No. 7) under subsection 13A(1) of the Currency
Act 1965
[F2009L03858]
|
Currency Act 1965
|
Made
|
02/09/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Specifies
the design and characteristics of two coins released to commemorate the 150th
Anniversary of the Burke and Wills expedition.
|
|
Direction Relating to
Foreign Currency Transactions and to the Former Federal Republic of
Yugoslavia — Variation of Exemptions — Amendment to the Annexes under rr 5,
6(1), 8(1)(a) and 38(2) of the Banking (Foreign Exchange) Regulations 1959
[F2009L02269]
|
Banking Act 1959
|
Made
|
05/06/09
|
Tabled
|
15/06/09 S
|
15/06/09 HR
|
Summary
|
Specifies
a revised list of individuals who are subject to financial sanctions.
|
|
Direction Relating to
Foreign Currency Transactions and to Zimbabwe — Amendment to the Annex —
Variation of Exemptions — Amendment to the Annexes under rr. 5 and 38(2) of
the Banking (Foreign Exchange) Regulations 1959
[F2008L04786]
|
Banking Act 1959
|
Made
|
23/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Specifies
a revised list of individuals and entities associated with the Mugabe regime
in Zimbabwe who are subject to financial sanctions.
|
|
Employment Termination
Payments Redundancy Trusts (12 Month Rule) Determination 2009 under s.
82-130(7) of the Income Tax Assessment Act 1997
[F2009L00716]
|
Income Tax Assessment Act 1997
|
Made
|
23/02/09
|
Tabled
|
16/03/09 S
|
16/03/09 HR
|
Summary
|
Extends
the definition of employment termination payment to include certain payments from
redundancy trusts.
|
|
Environmental and Natural
Resource Management Guidelines in Relation to the Establishment of Trees for
the Purposes of Carbon Sequestration under s. 40-1010(3) of the Income Tax
Assessment Act 1997
[F2008L04546]
|
Income Tax Assessment Act 1997
|
Made
|
01/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Specify
guidelines in relation to the establishment of trees for the purposes of
carbon sequestration.
|
|
Excise (Alcoholic
Strength of Excisable Goods) Determination 2009 (No. 1) under s. 65 of the Excise
Act 1901
[F2009L00998]
|
Excise Act 1901
|
Made
|
04/03/09
|
Tabled
|
17/03/09 S
|
17/03/09 HR
|
Summary
|
Specifies
rules for determining the percentage of alcohol for all excisable goods
entered for home consumption.
|
|
Excise (Volume —
Alcoholic Excisable Goods) Determination 2009 (No. 1) under s. 65 of the Excise
Act 1901
[F2009L00992]
|
Excise Act 1901
|
Made
|
04/03/09
|
Tabled
|
17/03/09 S
|
17/03/09 HR
|
Summary
|
Specifies
rules for determining the excisable volume of alcoholic excisable goods that
are entered for home consumption.
|
|
Excise (Volume of Fuels —
Temperature Correction) Determination 2009 (No. 1) under section 65 of the Excise
Act 1901
[F2009L02547]
|
Excise Act 1901
|
Made
|
22/06/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
the methods for determining the volume of excisable fuel.
|
|
Financial Sector
(Collection of Data) (Reporting Standard) Determination No. 01 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L00706]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
16/02/09
|
Tabled
|
10/03/09 S
|
10/03/09 HR
|
Summary
|
Specifies
a reporting standard FRS 100.0 Reporting Requirements for First Home Saver
Accounts Providers that applies to all authorised deposit-taking
institutions, life insurance companies and registered superannuation entity
licensees that provide First Home Saver Accounts.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 03 of 2009 under
13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02951]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 100.0 Solvency that applies to all life
companies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 04 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02952]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 110.0 Capital Adequacy that applies to all
life companies.
|
|
Financial Sector (Collection
of Data) (reporting standard) determination No. 05 of 2009 under paragraph
13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02953]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 120.0 Management Capital that applies to all
life companies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 06 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02954]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 210.0 Derivatives, Commitments and
Off-Balance Sheet Items that applies to all life companies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 07 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02955]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 220.0 Large Exposures that applies to all
life companies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 08 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02956]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 300.0 Statement of Financial Position that
applies to all life companies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 09 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02957]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 310.0 Statement of Financial Performance
that applies to all life companies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 10 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02958]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 330.0 Summary of Revenue and Expenses that
applies to all life insurance companies which are not friendly societies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 11 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02959]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 340.0 Retained Profits that applies to all
life companies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 12 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02960]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS400.0 Statement of Policy Liabilities that
applies to all life companies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 13 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02961]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 410.0 Capital Measurement Statistics that
applies to all life companies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 14 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02962]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 420.0 Assets Backing Policy Liabilities that
applies to all life insurance companies which are not friendly societies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 15 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02963]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
17/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard LRS 430.0 Sources of Profit that applies to all
life companies.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 16 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L02980]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
24/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
a revised reporting standard ARS 117.1 Interest Rate Risk in the Banking Book
(IRRBB) that applies to certain authorised deposit-taking institutions.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 17 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03302]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 110.0_G (2009) Minimum Capital Requirement that
applies to all Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 18 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03303]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 120.0_G (2009) Determination of Capital Base that
applies to all Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 19 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03305]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 131.0_G (2009) Off Balance Sheet Exposure Risk
Charge that applies to all Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 20 of 2009 under paragraph
13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03307]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 141.0_G (2009) Listed Equity Holdings and Risk
Charge that applies to all Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 21 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03309]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 150.0_G (2009) Asset Exposure Concentrations and
Risk Charge that applies to all Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 22 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03311]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 210.0_G (2009) Outstanding Claims Liability –
Insurance Risk Charge that applies to all Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 23 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03312]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 210.1_G (2009) Premiums Liabilities – Insurance Risk
Charge that applies to all Level 2 insurance groups.
|
|
Financial Sector (Collection
of Data) (reporting standard) determination No. 24 of 2009 under paragraph
13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03314]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 300.0_G (2009) Statement of Financial Position that
applies to all Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 25 of 2009 under paragraph
13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03320]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 301.0_G (2009) Reinsurance Assets and Risk Charge
that applies to all Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 26 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03321]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 302.0_G (2009) Statement of Financial Position by
Region that applies to all Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 27 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03322]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 310.0_G (2009) Income Statement that applies to all
Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 28 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
[F2009L03323]
|
Financial Sector (Collection of Data) Act 2001
|
Made
|
21/08/09
|
Tabled
|
07/09/09 S
|
07/09/09 HR
|
Summary
|
Specifies
a reporting standard GRS 450.0_G (2009) Interest in Controlled Entities,
Associates, and Joint Ventures that applies to all Level 2 insurance groups.
|
|
Financial Sector
(Collection of Data) (reporting standard) determination No. 29 of 2009 under
paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001
and subsection 33(3) of the Acts Interpretation Act 1901
[F2009L04331]
|
Acts Interpretation Act 1901
Financial Sector (Collection of Data) Act 2001
|
Made
|
23/11/09
|
Tabled
|
01/12/09 S
|
26/11/09 HR
|
Summary
|
Specifies
a reporting standard FRS 100.0 Reporting Requirements for First Home Saver
Accounts Providers that applies to all authorised deposit-taking
institutions, life insurance companies and registered superannuation entity
licensees that provide First Home Saver Accounts.
|
|
First Home Saver Account
Providers Supervisory Levy Imposition Determination 2009 under subsection
7(5) of the First Home Saver Account Providers Supervisory Levy Imposition
Act 2008
[F2009L02654]
|
First Home Saver Account Providers Supervisory Levy Imposition Act
2008
|
Made
|
01/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Determines
the restricted component for the 2009-10 levy imposed on providers of first
home saver accounts.
|
|
Foreign Acquisitions and
Takeovers Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 245
[F2009L03549]
|
Foreign Acquisitions and Takeovers Act 1975
|
Made
|
17/09/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Increase
monetary thresholds for certain foreign investment proposals.
|
|
Foreign Acquisitions and
Takeovers Legislation Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 53
[F2009L011990]
|
Foreign Acquisitions and Takeovers Act 1975
|
Made
|
27/03/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Amend
the principal Regulations concerning acquisitions of real estate, and
corrects an error.
|
|
Foreign Acquisitions and
Takeovers Legislation Amendment Regulations 2009 (No. 2)
Select Legislative Instrument 2009 No.104
[F2009L02155]
|
Foreign Acquisitions and Takeovers Act 1975
|
Made
|
04/06/09
|
Tabled
|
15/06/09 S
|
15/06/09 HR
|
Summary
|
Amend
the principal Regulations to provide new and revised prescribed forms for
certain acquisitions of real estate and to amend the definition of ‘spouse’.
|
|
Fringe Benefits Tax
Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 246
[F2009L03532]
|
Fringe Benefits Tax Assessment Act 1986
|
Made
|
17/09/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Retrospectively
prescribe three funds as approved worker entitlement funds.
|
|
General Insurance
Supervisory Levy Imposition Determination 2009 under subsection 8(3) of the General
Insurance Supervisory Levy Imposition Act 1998
[F2009L02655]
|
General Insurance Supervisory Levy Imposition Act 1998
|
Made
|
01/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
the restricted and unrestricted components of the 2009-10 levy imposed on
companies registered under the Insurance Act 1973, and the special
levy amount levied on public/product liability insurers.
|
|
Income Tax Amendment
Regulations 2009 (No. 2)
Select Legislative Instrument 2009 No. 156
[F2009L02405]
|
Income Tax Assessment Act 1936
|
Made
|
24/06/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Amend
the principal Regulations to provide tax arrangements for overseas service,
and amend certain definitions.
|
|
Income Tax Amendment
Regulations 2009 (No. 3)
Select Legislative Instrument 2009 No. 334
[F2009L04313]
|
Income Tax Assessment Act 1936
|
Made
|
25/11/09
|
Tabled
|
01/12/09 S
|
26/11/09 HR
|
Summary
|
Repeal
the redundant Part 9 in the principal Regulations.
|
|
Income Tax Assessment
Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 13
[F2009L00235]
|
Income Tax Assessment Act 1997
|
Made
|
05/02/09
|
Tabled
|
10/02/09 S
|
09/02/09 HR
|
Summary
|
Amend
the list of prescribed private funds in the Principal Regulations.
|
|
Income Tax Assessment
Amendment Regulations 2009 (No. 2)
Select Legislative Instrument 2009 No. 54
[F2009L01191]
|
Income Tax Assessment Act 1997
|
Made
|
27/03/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Specify
the cents per kilometre rates for calculating deductions for car expenses for
the 2008-09 income year.
|
|
Income Tax Assessment
Amendment Regulations 2009 (No. 3)
Select Legislative Instrument 2009 No. 177
[F2009L02714]
|
Income Tax Assessment Act 1997
|
Made
|
09/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Amend
the principal Regulations to provide grandfathering arrangements for certain
members of defined benefit funds.
|
|
Income Tax Assessment
Amendment Regulations 2009 (No. 4)
Select Legislative Instrument 2009 No. 247
[F2009L03523]
|
Income Tax Assessment Act 1997
|
Made
|
17/09/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Prescribe
new funds for the purposes of the definition of ‘prescribed private fund’ in
subsection 995-1(1) of the Income Tax Assessment Act 1997.
|
|
Income Tax Assessment
Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 30
[F2009L00616]
|
Income Tax Assessment Act 1936
|
Made
|
25/02/09
|
Tabled
|
10/03/09 S
|
10/03/09 HR
|
Summary
|
Amend
the Principal Regulations to provide that annual investment income reports are
'approved forms'.
|
|
Income Tax (Effective
Life of Depreciating Assets) Amendment Determination 2009 (No 1) under
subsection 40-100(1) of the Income Tax Assessment Act 1997
[F2009L02095]
|
Income Tax Assessment Act 1997
|
Made
|
26/05/09
|
Tabled
|
15/06/09 S
|
04/06/09 HR
|
Summary
|
Specifies
the effective lives of depreciating assets for income tax purposes.
|
|
Insurance Amendment
Regulations 2008 (No. 2)
Select Legislative Instrument 2008 No. 281
[F2008L04646]
|
Insurance Act 1973
|
Made
|
12/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Amend
the Principal Regulations to make provision for the Financial Claims Scheme.
|
|
Insurance (prudential
standard) determination No. 1 of 2009 under subsection 32(1) and 32(4) of the
Insurance Act 1973
[F2009L01817]
|
Insurance Act 1973
|
Made
|
11/05/09
|
Tabled
|
15/06/09 S
|
25/05/09 HR
|
Summary
|
Makes
various amendments to Prudential Standard GPS 114 Capital Adequacy:
Investment Risk Capital Charge.
|
|
Insurance (Prudential
Standard) Determination No. 14 of 2008 under ss. 32(1) and 32(4) of the Insurance
Act 1973
[F2009L00009]
|
Insurance Act 1973
|
Made
|
17/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Revokes
and remakes the Prudential Standard GPS 001 Definitions which applies to all
general insurers and authorised non-operating holding companies.
|
|
Insurance (Prudential
Standard) Determination No. 15 of 2008 under s. 32(1) of the Insurance Act
1973
[F2009L00010]
|
Insurance Act 1973
|
Made
|
17/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Determines
the Prudential Standard GPS 111 Capital Adequacy: Level 2 Insurance Groups
which applies to all general insurers and authorised non-operating holding
companies.
|
|
Insurance (Prudential
Standard) Determination No. 16 of 2008 under s. 32(1) of the Insurance Act
1973
[F2009L00011]
|
Insurance Act 1973
|
Made
|
17/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Determines
the Prudential Standard GPS 221 Risk Management: Level 2 Insurance Groups
which applies to all general insurers and authorised non-operating holding
companies.
|
|
Insurance (Prudential
Standard) Determination No. 17 of 2008 under ss. 32(1) of the Insurance
Act 1973
[F2009L00012]
|
Insurance Act 1973
|
Made
|
17/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Determines
the Prudential Standard GPS 311 Audit and Actuarial Reporting and Valuation:
Level 2 Insurance Groups which applies to all general insurers and authorised
non-operating holding companies.
|
|
Insurance (Prudential
Standard) Determination No. 19 of 2008 under s. 32(1) of the Insurance Act
1973
[F2009L00019]
|
Insurance Act 1973
|
Made
|
19/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Determines
the Prudential Standard GPS 113 Capital Adequacy: Internal Model-Based Method
which applies to all general insurers and authorised non-operating holding
companies.
|
|
Life Insurance
Supervisory Levy Imposition Determination 2009 under subsection 7(3) of the Life
Insurance Supervisory Levy Imposition Act 1998
[F2009L02670]
|
Life Insurance Supervisory Levy Imposition Act 1998
|
Made
|
01/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
the restricted and unrestricted components of the 2009-10 levy imposed on
friendly societies and life insurance entities.
|
|
Lodgment of income tax
returns for the year of income ended 30 June 2009 in accordance with the
Income Tax Assessment Act 1936 and the Taxation Administration Act
1953 — Child Support Agency — parents with a child support assessment
[F2009L02503]
|
Income Tax Assessment Act 1936
Taxation Administration Act 1953
|
Made
|
19/06/09
|
Tabled
|
25/06/09 S
|
25/06/09 HR
|
Summary
|
Requires
liable and recipient parents under a child support assessment to lodge an
annual income tax return.
|
|
Lodgment of returns for
the year of income ended 30 June 2009 in accordance with the Income Tax
Assessment Act 1936, the Income Tax Assessment Act 1997, the Taxation
Administration Act 1953, the Superannuation Industry (Supervision) Act
1993 and the Income Tax (Transitional Provisions) Act 1997
[F2009L02500]
|
Income Tax (Transitional Provisions) Act 1997
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Superannuation Industry (Supervision) Act 1993
Taxation Administration Act 1953
|
Made
|
19/06/09
|
Tabled
|
25/06/09 S
|
25/06/09 HR
|
Summary
|
Specifies
who is to lodge an annual return and the due date for lodgment.
|
|
Lodgment of statements by
first home saver account providers for the year ended 30 June 2009 in
accordance with the Taxation Administration Act 1953
[F2009L02505]
|
Taxation Administration Act 1953
|
Made
|
19/06/09
|
Tabled
|
25/06/09 S
|
25/06/09 HR
|
Summary
|
Specifies
how First Home Saver Account providers are required to lodge First Home Saver
Account activity statements.
|
|
Occasional Payroll
Donations to Deductible Gift Recipients under s. 15-15 of Schedule 1 to the Taxation
Administration Act 1953
[F2009L01143]
|
Taxation Administration Act 1953
|
Made
|
18/03/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Varies
the amount that is required to be withheld by a payer who makes donations to
a deductible gift recipient at the direction of a payee.
|
|
Pay as you go withholding
Individuals engaged in foreign service — Legislative Instrument ID
2009/MEI/051
under section 15-15 of Schedule 1 to the Taxation
Administration Act 1953
[F2009L02794]
|
Taxation Administration Act 1953
|
Made
|
10/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Provides
for the withholding of amounts from payments made to individuals employed in
a foreign country.
|
|
Payment Systems
(Regulation) Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 44
[F2009L00895]
|
Payment Systems (Regulation) Act 1998
|
Made
|
13/03/09
|
Tabled
|
19/03/09 S
|
19/03/09 HR
|
Summary
|
Specify
an exemption from requirements of the Trade Practices Act 1974 with
regard to the access regime for the ATM system.
|
|
Private Ancillary Fund
Guidelines 2009 under section 426-110 in Schedule 1 to the Taxation
Administration Act 1953
[F2009L03700]
|
Taxation Administration Act 1953
|
Made
|
28/09/09
|
Tabled
|
26/10/09 S
|
19/10/09 HR
|
Summary
|
Specify
minimum standards for the governance of private ancillary funds and their
trustees.
|
|
Recipient Created Tax
Invoice-Embedded Agreement Amending Legislative Instrument 2009 under
subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act
1999
[F2009L01772]
|
A New Tax System (Goods and Services Tax) Act 1999
|
Made
|
07/05/09
|
Tabled
|
15/06/09 S
|
25/05/09 HR
|
Summary
|
Amends
several existing legislative instruments regarding recipient created tax
invoices.
|
|
Retirement Savings
Account Providers Supervisory Levy Imposition determination 2009 under
subsection 7(3) of the Retirement Savings Account Providers Supervisory
Levy Imposition Act 1998
[F2009L02652]
|
Retirement Savings Account Providers Supervisory Levy Imposition Act
1998
|
Made
|
01/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
the restricted component and the unrestricted component of the 2009-10 levy
imposed on providers of retirement savings accounts.
|
|
Retirement Savings
Accounts Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 14
[F2009L00257]
|
Retirement Savings Accounts Act 1997
|
Made
|
05/02/09
|
Tabled
|
10/02/09 S
|
09/02/09 HR
|
Summary
|
Amend
the Principal Regulations as a consequence of the Temporary Residents'
Superannuation Legislation Amendment Act 2008.
|
|
Retirement Savings
Accounts Amendment Regulations 2009 (No. 2)
Select Legislative Instrument 2009 No. 45
[F2009L00986]
|
Retirement Savings Accounts Act 1997
|
Made
|
13/03/09
|
Tabled
|
17/03/09 S
|
17/03/09 HR
|
Summary
|
Amend
the principal Regulations to provide for a reduction in the minimum annual
payment amounts for account-based pension products for the 2008-09 financial
year.
|
|
Retirement Savings
Accounts Amendment Regulations 2009 (No. 3)
Select Legislative Instrument 2009 No. 105
[F2009L02157]
|
Retirement Savings Accounts Act 1997
|
Made
|
04/06/09
|
Tabled
|
15/06/09 S
|
15/06/09 HR
|
Summary
|
Amend
provisions in the principal Regulations concerning account-based pensions./
|
|
Special Tax Table — Joint
Petroleum Development Area Withholding Schedules under s. 15-25 of Schedule 1
to the Taxation Administration Act 1953
[F2009L00304]
|
Taxation Administration Act 1953
|
Made
|
05/02/09
|
Tabled
|
12/02/09 S
|
12/02/09 HR
|
Summary
|
Specifies
the withholding schedule for the Joint Petroleum Development Area.
|
|
Superannuation Industry
(Supervision) Amendment Regulations 2008 (No. 4)
Select Legislative Instrument 2008 No. 282
[F2008L04665]
|
Superannuation Industry (Supervision) Act 1993
|
Made
|
12/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Make
various amendments to the Principal Regulations in relation to the Superannuation
(Unclaimed Money and Lost Members) Act 1999.
|
|
Superannuation Industry
(Supervision) Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 15
[F2009L00258]
|
Superannuation Industry (Supervision) Act 1993
|
Made
|
05/02/09
|
Tabled
|
10/02/09 S
|
09/02/09 HR
|
Summary
|
Amend
the Principal Regulations as a consequence of the Temporary Residents'
Superannuation Legislation Amendment Act 2008.
|
|
Superannuation Industry
(Supervision) Amendment Regulations 2009 (No. 2)
Select Legislative Instrument 2009 No. 46
[F2009L00983]
|
Superannuation Industry (Supervision) Act 1993
|
Made
|
13/03/09
|
Tabled
|
17/03/09 S
|
17/03/09 HR
|
Summary
|
Amend
the principal Regulations to provide for a reduction in the minimum annual
payment amounts for account-based pension products for the 2008-09 financial
year.
|
|
Superannuation Industry
(Supervision) Amendment Regulations 2009 (No. 3)
Select Legislative Instrument 2009 No. 71
[F2009L01485]
|
Superannuation Industry (Supervision) Act 1993
|
Made
|
30/04/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Specify
that certain administrative decisions by the Australian Prudential Regulation
Authority are subject to merits review by the Administrative Appeals
Tribunal.
|
|
Superannuation Industry
(Supervision) Amendment Regulations 2009 (No. 4)
Select Legislative Instrument 2009 No. 106
[F2009L02156]
|
Superannuation Industry (Supervision) Act 1993
|
Made
|
04/06/09
|
Tabled
|
15/06/09 S
|
15/06/09 HR
|
Summary
|
Reduce
the minimum annual payment amounts for account-based, allocated and
market-linked annuities and pensions, and for pensions payable from
Retirement Savings Accounts for the 2009-10 financial year.
|
|
Superannuation
Supervisory Levy Imposition Determination 2009 under subsection 7(3) of the Superannuation
Supervisory Levy Imposition Act 1998
[F2009L02650]
|
Superannuation Supervisory Levy Imposition Act 1998
|
Made
|
01/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Specifies
the restricted component and the unrestricted component of the 2009-10 levy
imposed on superannuation entities.
|
|
Superannuation (Unclaimed
Money and Lost Members) Amendment Regulations 2008 (No. 1)
Select Legislative Instrument 2008 No. 283
[F2008L04663]
|
Superannuation (Unclaimed Money and Lost Members) Act 1999
|
Made
|
12/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Specify
details which must be included in a notice from the Commissioner of Taxation
when recovering an overpayment under the Superannuation (Unclaimed Money
and Lost Members) Act 1999.
|
|
Superannuation (Unclaimed
Money and Lost Members) Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 16
[F2009L00255]
|
Superannuation (Unclaimed Money and Lost Members) Act 1999
|
Made
|
05/02/09
|
Tabled
|
10/02/09 S
|
09/02/09 HR
|
Summary
|
Amend
the Principal Regulations as a consequence of the Temporary Residents'
Superannuation Legislation Amendment Act 2008.
|
|
Tax Agent Services
Regulations 2009
Select Legislative Instrument 2009 No. 314
[F2009L04020]
|
Tax Agent Services Act 2009
|
Made
|
12/11/09
|
Tabled
|
16/11/09 S
|
16/11/09 HR
|
Summary
|
Prescribe
requirements for registration as a tax agent and a Business Activity
Statement agent, and provide for related matters.
|
|
Taxation Administration
Amendment Regulations 2008 (No. 4)
Select Legislative Instrument 2008 No. 284
[F2008L04664]
|
Taxation Administration Act 1953
|
Made
|
12/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Amend
the rate of tax an entity must withhold from a departing Australia
superannuation payment, and make other amendments to the Principal
Regulations.
|
|
Taxation Administration
Amendment Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 158
[F2009L02428]
|
Taxation Administration Act 1953
|
Made
|
24/06/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Remove
two provisions from the principal Regulations with the effect that
individuals cannot make a declaration in regard to their family tax benefit
entitlement.
|
|
Taxation Administraton
Act Withholding Schedules 2009 — Legislative Instrument — Pay as you go
withholding under section 15-25 of Schedule 1 to the Taxation
Administration Act 1953
[F2009L02075]
|
Taxation Administration Act 1953
|
Made
|
21/05/09
|
Tabled
|
15/06/09 S
|
01/06/09 HR
|
Summary
|
Specifies
the amounts, formulas and procedures to be used for determining the amount
required to be withheld by an entity in accordance with the pay as you go
system.
|
|
Thirty-Second Amendment
of the Public Sector Superannuation Scheme Trust Deed under s. 5 of the Superannuation
Act 1990
[F2008L04706]
|
Superannuation Act 1990
|
Made
|
16/12/08
|
Tabled
|
03/02/09 S
|
03/02/09 HR
|
Summary
|
Amends
the Public Sector Superannuation Scheme Trust Deed to address discrimination
against same-sex couples and children of same-sex relationships, and makes
other amendments to the Trust Deed.
|
|
Trade Practices Amendment
Regulations 2009 (No. 1)
Select Legislative Instrument 2009 No. 87
[F2009L01832]
|
Trade Practices Act 1974
|
Made
|
14/05/09
|
Tabled
|
15/06/09 S
|
25/05/09 HR
|
Summary
|
Amend
the principal Regulations to prescribe additional professional standards
schemes, and to re-prescribe other existing schemes.
|
|
Trade Practices Amendment
Regulations 2009 (No. 3)
Select Legislative Instrument 2009 No. 178
[F2009L02697]
|
Trade Practices Act 1974
|
Made
|
09/07/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Amend
notification and authorisation procedures in the principal Regulations as a
consequence of the Trade Practices Amendment (Cartel Conduct and Other
Measures) Act 2009.
|
|
Trade Practices (Consumer
Product Safety Standard) (Reduced Fire Risk Cigarettes) Amendment Regulations
2009 (No. 1)
Select Legislative Instrument 2009 No. 66
[F2009L01271]
|
Trade Practices Act 1974
|
Made
|
09/04/09
|
Tabled
|
12/05/09 S
|
12/05/09 HR
|
Summary
|
Reduce
the period of time during which suppliers of non-complying cigarettes can
dispose of their stock.
|
|
Trade Practices (Consumer
Product Safety Standard) (Treadmills) Regulations 2009
Select Legislative Instrument 2009 No. 107
[F2009L02165]
|
Trade Practices Act 1974
|
Made
|
04/06/09
|
Tabled
|
15/06/09 S
|
15/06/09 HR
|
Summary
|
Specify
a safety standard for treadmills.
|
|
Trade Practices (Industry
Codes — Unit Pricing) Regulations 2009
Select Legislative Instrument 2009 No. 152
[F2009L02457]
|
Trade Practices Act 1974
|
Made
|
24/06/09
|
Tabled
|
11/08/09 S
|
11/08/09 HR
|
Summary
|
Prescribe
and declare a mandatory code for the retail grocery industry concerning unit
pricing.
|
|
Variation of Financial
Stability Standard for Central Counterparties (FSS 2009.1) under s. 827D(6)
of the Corporations Act 2001
[F2009L00714]
|
Corporations Act 2001
|
Made
|
23/02/09
|
Tabled
|
19/03/09 S
|
19/03/09 HR
|
Summary
|
Specifies
an exemption from the Financial Stability Standard for overseas central
counterparties.
|
|
Variation of Financial
Stability Standard for Securities Settlement Facilities (FSS 2009.2) under s.
827D(6) of the Corporations Act 2001
[F2009L00713]
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Corporations Act 2001
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Made
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23/02/09
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Tabled
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19/03/09 S
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19/03/09 HR
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Summary
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Amends
the principal Standard to require the Australian Securities Exchange to
publish information on equities securities lending.
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