Commonwealth Consolidated Acts Commonwealth Consolidated ActsPart 1 -- References to Ministers, Departments and Secretaries
Division 1--Amendments commencing on Royal Assent
1 Subsection 4(1)
Insert:
"Finance Minister" has the meaning given by the Income Tax Assessment Act 1997 .
2 Subsection 4(1) (definition of Industry Minister )
Repeal the definition.
3 Subsection 4(1)
Insert:
"Resources Minister" has the meaning given by the Petroleum Resource Rent Tax Assessment Act 1987 .
4 At the end of paragraphs 162B(5)(a) and (b)
Add "and".
5 Subsection 162B(5)
Omit "Minister for Finance", substitute "Finance Minister".
6 Paragraph 165A(1)(b)
Omit "Industry Minister", substitute "Resources Minister".
7 Paragraph 165A(2)(b)
Omit "Industry Minister", substitute "Resources Minister".
8 Subsection 165A(3)
Omit "Industry Minister", substitute "Resources Minister".
9 Subsection 165A(4)
Omit "Industry Minister", substitute "Resources Minister".
10 Subsection 165A(11)
Omit "Minister for Finance", substitute "Finance Minister".
11 Subsection 165A(12)
Omit "Minister for Finance", substitute "Finance Minister".
12 Subsection 3(1) (definition of intermediate area )
Omit "Minister for Industry, Science and Resources", substitute "Resources Minister".
13 Subsection 3A(1)
Omit "Minister for Industry, Science and Resources", substitute "Resources Minister".
Fringe Benefits Tax (Application to the Commonwealth) Act 1986
14 Subsection 3(1)
Insert:
"Finance Department" means the Department that:
(a) deals with matters arising under section 1 of the Financial Management and Accountability Act 1997 ; and
(b) is administered by the Finance Minister.
15 Subsection 3(1)
Insert:
"Finance Minister" has the meaning given by the Income Tax Assessment Act 1997 .
16 Subsection 3(1) (at the end of paragraph (a) of the definition of responsible Department )
Add "and".
17 Subsection 3(1) (paragraph (c) of the definition of responsible Department )
Omit "Department of the Special Minister of State", substitute "Finance Department".
18 Subsection 7(1)
Omit "Minister for Finance", substitute "Finance Minister".
Note: The heading to section 7 is altered by omitting " Minister for Finance " and substituting " Finance Minister ".
Fringe Benefits Tax Assessment Act 1986
19 Paragraph 47(8)(b)
Omit "Department of Health, Housing, Local Government and Community Services", substitute "Families Department".
20 Subsection 136(1)
Insert:
"Families Department" has the meaning given by the Income Tax Assessment Act 1997 .
Income Tax Assessment Act 1936
21 Subsection 6(1)
Insert:
"Agriculture Secretary" has the meaning given by the Income Tax Assessment Act 1997 .
22 Subsection 6(1)
Insert:
"Arts Department" has the meaning given by the Income Tax Assessment Act 1997 .
23 Subsection 6(1)
Insert:
"Arts Minister" has the meaning given by the Income Tax Assessment Act 1997 .
24 Subsection 6(1)
Insert:
"Arts Secretary" has the meaning given by the Income Tax Assessment Act 1997 .
25 Subsection 6(1)
Insert:
"Defence Department" means the Department that:
(a) deals with matters arising under section 1 of the Defence Act 1903 ; and
(b) is administered by the Defence Minister.
26 Subsection 6(1)
Insert:
"Defence Minister" has the meaning given by the Income Tax Assessment Act 1997 .
27 Subsection 6(1)
Insert:
"Defence Secretary" means the Secretary of the Defence Department.
28 Subsection 6(1)
Insert:
"Education Department" has the meaning given by the Income Tax Assessment Act 1997 .
29 Subsection 6(1)
Insert:
"Education Secretary" means the Secretary of the Education Department.
30 Subsection 6(1)
Insert:
"Employment Department" means the Department that:
(a) deals with matters arising under section 1 of the Fair Work Act 2009 ; and
(b) is administered by the Employment Minister.
31 Subsection 6(1)
Insert:
"Employment Minister" means the Minister administering section 1 of the Fair Work Act 2009 .
32 Subsection 6(1)
Insert:
"Employment Secretary" means the Secretary of the Employment Department.
33 Subsection 6(1)
Insert:
"Families Secretary" has the meaning given by the Income Tax Assessment Act 1997 .
34 Subsection 6(1)
Insert:
"Health Department" means the Department that:
(a) deals with matters arising under section 1 of the National Health Act 1953 ; and
(b) is administered by the Health Minister.
35 Subsection 6(1)
Insert:
"Health Minister" means the Minister administering section 1 of the National Health Act 1953 .
36 Subsection 6(1)
Insert:
"Health Secretary" means the Secretary of the Health Department.
37 Subsection 6(1)
Insert:
"Housing Secretary" has the meaning given by the Income Tax Assessment Act 1997 .
38 Subsection 6(1)
Insert:
"Immigration Department" means the Department that:
(a) deals with matters arising under section 1 of the Migration Act 1958 ; and
(b) is administered by the Immigration Minister.
39 Subsection 6(1)
Insert:
"Immigration Minister" means the Minister administering section 1 of the Migration Act 1958 .
40 Subsection 6(1)
Insert:
"Immigration Secretary" means the Secretary of the Immigration Department.
41 Subsection 6(1)
Insert:
"Research Department" means the Department that:
(a) deals with matters arising under section 1 of the Australian Research Council Act 2001 ; and
(b) is administered by the Research Minister.
42 Subsection 6(1)
Insert:
"Research Minister" means the Minister administering section 1 of the Australian Research Council Act 2001 .
43 Subsection 6(1)
Insert:
"Research Secretary" means the Secretary of the Research Department.
44 Subsection 6(1)
Insert:
"social security law" has the meaning given by the Social Security Act 1991 .
45 Subsection 6(1)
Insert:
"Trade Department" means the Department that:
(a) deals with matters arising under section 1 of the Export Market Development Grants Act 1997 ; and
(b) is administered by the Trade Minister.
46 Subsection 6(1)
Insert:
"Trade Minister" means the Minister administering section 1 of the Export Market Development Grants Act 1997 .
47 Subsection 6(1)
Insert:
"Trade Secretary" means the Secretary of the Trade Department.
48 Subsection 6(1)
Insert:
"Veterans' Affairs Department" means the Department that:
(a) deals with matters arising under section 1 of the Veterans' Entitlements Act 1986 ; and
(b) is administered by the Veterans' Affairs Minister.
49 Subsection 6(1)
Insert:
"Veterans' Affairs Minister" means the Minister administering section 1 of the Veterans' Entitlements Act 1986 .
50 Subsection 6(1)
Insert:
"Veterans' Affairs Secretary" means the Secretary of the Veterans' Affairs Department.
51 At the end of paragraphs 16(4)(a), (b), (c) and (d)
Add "or".
52 Paragraph 16(4)(e)
Repeal the paragraph, substitute:
(e) the Employment Secretary, or the Families Secretary, for the purpose of the administration of the social security law; or
53 Paragraph 16(4)(ea)
Omit "Secretary to the Department of Employment, Education and Training", substitute "Employment Secretary".
54 At the end of paragraph 16(4)(ea)
Add "or".
55 Paragraph 16(4)(eb)
Omit "(within the meaning of the Social Security Act 1991 );", substitute "; or".
56 Paragraph 16(4)(f)
Omit "Secretary to the Department of Health", substitute "Health Secretary".
57 Paragraph 16(4)(f)
Omit "Minister of State for Health", substitute "Health Minister".
58 At the end of paragraphs 16(4)(f), (fa) and (fb)
Add "or".
59 Paragraph 16(4)(fc)
Omit "Secretary to the Department of Family and Community Services", substitute "Families Secretary".
60 At the end of paragraphs 16(4)(fc), (fd), (g), (gaa), (ga) and (gb)
Add "or".
61 Paragraph 16(4)(h)
Omit "Secretary, Department of Defence,", substitute "Defence Secretary".
62 At the end of paragraphs 16(4)(h) and (ha)
Add "or".
63 Paragraph 16(4)(hb)
Omit "Secretary to the Department of Education and the Secretary to the Department of Social Security", substitute "Education Secretary or the Secretary of the Department of Human Services,".
64 At the end of paragraphs 16(4)(hb), (hba), (hc), (hca), (hcaa) and (hcb)
Add "or".
65 Paragraph 16(4)(hd)
Omit "Secretary to the Department of Immigration and Ethnic Affairs", substitute "Immigration Secretary".
66 At the end of paragraph 16(4)(hd)
Add "or".
67 Paragraph 16(4)(j)
Omit "Secretary to the Department of Housing and Construction", substitute "Housing Secretary or the Secretary of the Department of the Treasury".
68 At the end of paragraphs 16(4)(j) and (ja)
Add "or".
69 Subsection 16(5B)
Omit "Secretary to the Department of Trade", substitute "Trade Secretary".
70 Subsection 16(5C)
Omit "Secretary to the Department of Trade", substitute "Trade Secretary".
71 Subsections 23AF(11) to (14)
Omit "Minister for Trade", substitute "Trade Minister".
72 Subsection 23AF(18) (at the end of paragraphs (a) to (d) of the definition of eligible project )
Add "or".
73 Subsection 23AF(18) (paragraph (f) of the definition of eligible project )
Omit "Minister for Trade", substitute "Trade Minister".
74 Subsection 73A(6) (definition of Research Secretary )
Repeal the definition.
75 Subsection 124K(1) (definition of Australian film )
Omit "Minister", substitute "Arts Minister".
76 Subsection 124K(1) (definition of Minister )
Repeal the definition.
77 Subsections 124K(1A) and (1B)
Omit "Minister", substitute "Arts Minister".
78 Subsection 124K(1B)
Omit "Secretary to the Minister's Department", substitute "Arts Secretary".
79 Subsection 124K(1B)
Omit "Minister's Department" (second occurring), substitute "Arts Department".
80 Subsection 124K(1D)
Omit "Minister", substitute "Arts Minister".
81 Subsection 124ZAA(1) (definition of Minister )
Repeal the definition.
82 Subsection 124ZAA(11)
Omit "Minister" (first occurring), substitute "Arts Minister".
83 Subsection 124ZAB(1)
Omit "Minister", substitute "Arts Minister".
84 At the end of paragraph 124ZAB(2)(a)
Add "and".
85 Paragraph 124ZAB(2)(c)
Omit "Minister", substitute "Arts Minister".
86 Subsections 124ZAB(3) to (4)
Omit "Minister" (first occurring), substitute "Arts Minister".
87 Subsection 124ZAB(5)
Omit "Minister", substitute "Arts Minister".
88 Paragraph 124ZAB(6)(a)
Omit "Minister", substitute "Arts Minister".
89 Subsections 124ZAB(6A) and (7)
Omit "Minister" (first occurring), substitute "Arts Minister".
90 Subsection 124ZAC(1)
Omit "Minister", substitute "Arts Minister".
91 At the end of paragraph 124ZAC(2)(a)
Add "and".
92 Paragraph 124ZAC(2)(c)
Omit "Minister", substitute "Arts Minister".
93 Subsections 124ZAC(3) and (5)
Omit "Minister" (first occurring), substitute "Arts Minister".
94 Section 124ZAD
Omit "Minister" (first occurring), substitute "Arts Minister".
95 At the end of paragraphs 124ZAD(a) and (b)
Add "and".
96 At the end of subparagraph 124ZAD(c)(i)
Add "and".
97 At the end of paragraphs 124ZAD(c) and (d)
Add "and".
98 Subsection 124ZADAA(1)
Omit "(1) The Minister", substitute "The Arts Minister".
Note: The heading to section 124ZADAA is altered by omitting " Minister " and substituting " Arts Minister ".
99 Subsection 124ZADAA(1)
Omit "Secretary to the Minister's Department", substitute "Arts Secretary".
100 Subsection 124ZADAA(1)
Omit "Minister's Department" (second occurring), substitute "Arts Department".
101 Subsections 124ZADAB(1) and (2)
Omit "Minister", substitute "Arts Minister".
Note: The heading to section 124ZADAB is altered by omitting " Minister " and substituting " Arts Minister ".
102 Subsection 159J(6) (paragraph (c) of the definition of invalid relative )
Omit "Department of Health", substitute "Health Department".
103 Subsection 159J(6) (paragraph (c) of the definition of invalid relative )
Omit "Secretary to the Department of Social Security", substitute "Families Secretary".
104 Subsection 202CB(6)
Omit "Secretary to the Department of Social Security", substitute "Education Secretary, to the Employment Secretary".
105 Subsection 202CB(7)
Omit "Secretary to the Department of Veterans' Affairs", substitute "Veterans' Affairs Secretary".
106 Subsection 202CE(7)
Omit "Secretary to the Department of Social Security", substitute "Employment Secretary".
107 Subsection 202CE(8)
Omit "Secretary to the Department of Veterans' Affairs", substitute "Veterans' Affairs Secretary".
108 Paragraph 251R(5)(d)
Omit "Secretary of the Department whose Minister administers that Act", substitute "Families Secretary".
109 At the end of paragraphs 251U(1)(a), (b), (c), (ca), (caa), (cb), (cc) and (d)
Add "or".
110 At the end of subparagraph 251U(1)(e)(i)
Add "or".
111 Paragraph 251U(1)(f)
Omit "Minister for Health", substitute "Health Minister".
112 Subsection 264AA(1)
Omit "Secretary to the Department of Primary Industries and Energy", substitute "Agriculture Secretary".
Note: The heading to section 264AA is altered by omitting " Department of Primary Industries and Energy " and substituting " Agriculture Secretary ".
Income Tax Assessment Act 1997
113 Section 25 - 7 (note)
Omit "Secretary to the Department of Family and Community Services", substitute "Families Secretary".
114 Subsection 30 - 25(1) (table item 2.1.7)
Omit "Minister for Employment, Education, Training and Youth Affairs", substitute " * Education Minister".
115 Paragraph 30 - 30(1)(c)
Omit "Minister for Employment, Education, Training and Youth Affairs", substitute " * Education Minister".
116 Paragraph 30 - 30(1)(d)
Omit "Minister", substitute "Education Minister".
117 Section 30 - 75
Before "Minister", insert " * Families".
118 Subsection 30 - 80(1) (table item 9.1.2)
Omit "Minister for Foreign Affairs", substitute " * Foreign Affairs Minister".
119 Paragraph 30 - 85(2)(a)
Omit "Minister for Foreign Affairs", substitute " * Foreign Affairs Minister".
120 Paragraph 30 - 85(2)(b)
Omit "Minister for Foreign Affairs", substitute "Foreign Affairs Minister".
121 Subsection 30 - 85(5)
Omit "Minister for Foreign Affairs", substitute " * Foreign Affairs Minister".
122 Subsection 30 - 210(1)
Omit "Secretary to the Department of Communications and the Arts", substitute " * Arts Secretary".
123 Subsections 30 - 230(5) and 30 - 235(1)
Omit "Minister for Communications and the Arts", substitute " * Arts Minister".
124 Section 30 - 240
Omit "Minister for Communications and the Arts", substitute " * Arts Minister".
125 Section 30 - 287
Omit "Secretary of the Department of Family and Community Services", substitute " * Families Secretary".
126 Subsection 30 - 289(4)
Omit "Minister for Family and Community Services", substitute " * Families Minister".
127 Subsections 30 - 289A(3) and 30 - 289B(1)
Omit "Secretary of the Department of Family and Community Services", substitute " * Families Secretary".
128 Subsections 30 - 289B(1) and (4) and 30 - 289C(1)
Omit "Minister for Family and Community Services", substitute " * Families Minister".
129 Subsection 30 - 289C(1)
Omit "Secretary of the Department of Family and Community Services", substitute " * Families Secretary".
130 Section 30 - 295
Omit "Secretary to the Department of Communications and the Arts", substitute " * Arts Secretary".
131 Subsection 30 - 300(6)
Omit "Minister for Communications and the Arts", substitute " * Arts Minister".
132 Subsection 30 - 300(7)
Omit "Secretary to the Department of Communications and Arts ", substitute " * Arts Secretary".
133 Subsection 30 - 305(1)
Omit "Secretary to the Department of Communications and the Arts ", substitute " * Arts Secretary".
134 Subsections 30 - 305(1) and (4) and 30 - 310(1)
Omit "Minister for Communications and the Arts", substitute " * Arts Minister".
135 Subsection 30 - 310(1)
Omit "Secretary to the Department of Communications and the Arts", substitute " * Arts Secretary".
136 Subsection 34 - 25(1)
Omit "Secretary to the Department of Industry, Science and Tourism (the Industry Secretary )", substitute " * Industry Secretary".
137 Section 34 - 65
Omit "Department of Industry, Science and Tourism", substitute " * Industry Department".
138 Subsection 40 - 180(2) (table item 10)
Omit "Minister for Finance", substitute " * Finance Minister".
139 Subsection 40 - 300(2) (table item 11)
Omit "Minister for Finance", substitute " * Finance Minister".
140 Paragraph 40 - 670(1)(a)
Omit "Secretary of the Department of Agriculture, Fisheries and Forestry", substitute " * Agriculture Secretary".
141 Paragraph 40 - 670(1)(b)
Omit "that Department", substitute "the * Agriculture Department".
142 Paragraph 40 - 670(1)(b)
Omit "that Secretary", substitute "the Agriculture Secretary".
143 Paragraph 51 - 32(3)(b)
Omit "Minister administering section 1 of the Defence Act 1903 ", substitute " * Defence Minister".
144 Subsection 51 - 32(3)
Omit "that Act", substitute "the Defence Act 1903 ".
145 Subsection 52 - 131(9) (note)
Repeal the note, substitute:
Note: In 2009, the ABSTUDY Policy Manual was accessible through the website of the Education Department.
146 Subsection 61 - 630(3)
Omit "Minister administering the Student Assistance Act 1973 (the Education Minister )", substitute " * Education Minister".
147 Subsection 61 - 630(5)
Omit "Education Minister", substitute " * Education Minister".
148 Paragraph 375 - 865(2)(b)
Omit "Arts Minister", substitute " * Arts Minister".
149 Paragraphs 376 - 10(1)(b) and (c), 376 - 230(1)(a) and (b) and 376 - 240(3)(d)
Omit " * Arts Minister", substitute "Arts Minister".
150 Section 396 - 5
Omit "Minister for Transport and Regional Development", substitute "Transport Minister".
151 Section 396 - 40
Omit "Minister for Transport and Regional Development", substitute " * Transport Minister".
152 Subsections 396 - 65(1) and (2)
Omit "Minister for Transport and Regional Development", substitute " * Transport Minister".
153 Section 396 - 70 (heading)
Repeal the heading, substitute:
396 - 70 Transport Minister to consider applications
154 Subsections 396 - 70(1), (5) and (6)
Omit "Minister for Transport and Regional Development", substitute " * Transport Minister".
155 Subsection 396 - 70(7)
Omit "Minister for Transport and Regional Development" (first occurring), substitute " * Transport Minister".
156 Subsection 396 - 70(7)
Omit "for Transport and Regional Development" (second occurring).
157 Subsection 396 - 75(1)
Omit "Minister for Transport and Regional Development" (first occurring), substitute " * Transport Minister".
158 Paragraph 396 - 75(1)(g)
Omit "for Transport and Regional Development".
159 Subsection 396 - 75(2)
Omit "Minister for Transport and Regional Development", substitute " * Transport Minister".
160 Subsection 396 - 80(1)
Omit "Minister for Transport and Regional Development" (first occurring), substitute " * Transport Minister".
161 Subsection 396 - 80(1)
Omit "for Transport and Regional Development" (second occurring).
162 Subsection 396 - 80(4)
Omit "Minister for Transport and Regional Development", substitute " * Transport Minister".
163 Paragraph 396 - 80(5)(b)
Omit "Minister for Transport and Regional Development", substitute " * Transport Minister".
164 Subsection 396 - 80(5)
Omit "for Transport and Regional Development" (last occurring).
165 Subsection 396 - 90(2)
Omit "Minister for Transport and Regional Development", substitute " * Transport Minister".
166 Section 396 - 100
Omit "Minister for Transport and Regional Development", substitute " * Transport Minister".
167 Section 396 - 105 (heading)
Repeal the heading, substitute:
396 - 105 Delegation by Transport Minister
168 Section 396 - 105
Omit "Minister for Transport and Regional Development", substitute " * Transport Minister".
169 Section 396 - 105
Omit "Secretary to that Minister's Department", substitute " * Transport Secretary".
170 Section 396 - 105
Omit "that Minister's Department" (second occurring), substitute "the * Transport Department".
171 Section 396 - 110 (heading)
Repeal the heading, substitute:
396 - 110 Decision by Transport Minister not reviewable by AAT
172 Section 396 - 110
Omit "Minister for Transport and Regional Development", substitute " * Transport Minister".
173 Subsection 995 - 1(1)
Insert:
"Agriculture Department" means the Department that:
(a) deals with matters arising under section 1 of the Farm Household Support Act 1992 ; and
(b) is administered by the * Agriculture Minister.
174 Subsection 995 - 1(1)
Insert:
"Agriculture Minister" means the Minister administering section 1 of the Farm Household Support Act 1992 .
175 Subsection 995 - 1(1)
Insert:
"Agriculture Secretary" means the Secretary of the * Agriculture Department.
176 Subsection 995 - 1(1)
Insert:
"Arts Department" means the Department that:
(a) deals with matters arising under section 1 of the National Gallery Act 1975 ; and
(b) is administered by the * Arts Minister.
177 Subsection 995 - 1(1) (definition of Arts Minister )
Repeal the definition, substitute:
"Arts Minister" means the Minister administering section 1 of the National Gallery Act 1975 .
178 Subsection 995 - 1(1) (definition of Arts Secretary )
Repeal the definition, substitute:
"Arts Secretary" means the Secretary of the * Arts Department.
179 Subsection 995 - 1(1)
Insert:
"Climate Change Department" means the Department that:
(a) deals with matters arising under section 1 of the National Greenhouse and Energy Reporting Act 2007 ; and
(b) is administered by the * Climate Change Minister.
180 Subsection 995 - 1(1) (definition of Climate Change Minister )
After "administering", insert "section 1 of".
181 Subsection 995 - 1(1) (definition of Climate Change Secretary )
Repeal the definition, substitute:
"Climate Change Secretary" means the Secretary of the * Climate Change Department.
182 Subsection 995 - 1(1) (definition of Defence Minister )
After "administering", insert "section 1 of".
183 Subsection 995 - 1(1)
Insert:
"Education Department" means the Department that:
(a) deals with matters arising under section 1 of the Student Assistance Act 1973 ; and
(b) is administered by the * Education Minister.
184 Subsection 995 - 1(1)
Insert:
"Education Minister" means the Minister administering section 1 of the Student Assistance Act 1973 .
185 Subsection 995 - 1(1)
Insert:
"Environment Department" means the Department that:
(a) deals with matters arising under section 1 of the Environment Protection and Biodiversity Conservation Act 1999 ; and
(b) is administered by the * Environment Minister.
186 Subsection 995 - 1(1) (definition of Environment Minister )
After "administering", insert "section 1 of".
187 Subsection 995 - 1(1) (definition of Environment Secretary )
Repeal the definition, substitute:
"Environment Secretary" means the Secretary of the * Environment Department.
188 Subsection 995 - 1(1)
Insert:
"Families Department" means the Department that:
(a) deals with matters arising under section 1 of the A New Tax System (Family Assistance) (Administration) Act 1999 ; and
(b) is administered by the * Families Minister.
189 Subsection 995 - 1(1)
Insert:
"Families Minister" means the Minister administering section 1 of the A New Tax System (Family Assistance) (Administration) Act 1999 .
190 Subsection 995 - 1(1)
Insert:
"Families Secretary" means the Secretary of the * Families Department.
191 Subsection 995 - 1(1)
Insert:
"Finance Minister" means the Minister administering section 1 of the Financial Management and Accountability Act 1997 .
192 Subsection 995 - 1(1)
Insert:
"Foreign Affairs Minister" means the Minister administering section 1 of the International Development Association Act 1960 .
193 Subsection 995 - 1(1)
Insert:
"Heritage Department" means the Department that:
(a) deals with matters arising under section 1 of the Australian Heritage Council Act 2003 ; and
(b) is administered by the * Heritage Minister.
194 Subsection 995 - 1(1)
Insert:
"Heritage Minister" means the Minister administering section 1 of the Australian Heritage Council Act 2003 .
195 Subsection 995 - 1(1) (definition of Heritage Secretary )
Repeal the definition, substitute:
"Heritage Secretary" means the Secretary of the * Heritage Department.
196 Subsection 995 - 1(1)
Insert:
"Housing Department" means the Department that:
(a) deals with matters arising under section 1 of the National Rental Affordability Scheme Act 2008 ; and
(b) is administered by the * Housing Minister.
197 Subsection 995 - 1(1)
Insert:
"Housing Minister" means the Minister administering section 1 of the National Rental Affordability Scheme Act 2008 .
198 Subsection 995 - 1(1) (definition of Housing Secretary )
Repeal the definition, substitute:
"Housing Secretary" means the Secretary of the * Housing Department.
199 Subsection 995 - 1(1)
Insert:
"Industry Department" means the Department that:
(a) deals with matters arising under section 1 of the Industry Research and Development Act 1986 ; and
(b) is administered by the * Industry Minister.
200 Subsection 995 - 1(1)
Insert:
"Industry Minister" means the Minister administering section 1 of the Industry Research and Development Act 1986 .
201 Subsection 995 - 1(1) (definition of Industry Secretary )
Repeal the definition, substitute:
"Industry Secretary" means the Secretary of the * Industry Department.
202 Subsection 995 - 1(1)
Insert:
"Transport Department" means the Department that:
(a) deals with matters arising under section 1 of the AusLink (National Land Transport) Act 2005 ; and
(b) is administered by the * Transport Minister.
203 Subsection 995 - 1(1)
Insert:
"Transport Minister" means the Minister administering section 1 of the AusLink (National Land Transport) Act 2005 .
204 Subsection 995 - 1(1)
Insert:
"Transport Secretary" means the Secretary of the * Transport Department.
Income Tax (Transitional Provisions) Act 1997
205 Section 30 - 10
Before "Minister" (second occurring), insert "Arts".
206 Subsection 30 - 15(1)
Before "Minister" (second occurring), insert "Arts".
207 Subsection 30 - 15(1) (note)
Before "Minister", insert "Arts".
208 Section 30 - 20
Before "Minister" (second occurring), insert "Arts".
Petroleum Resource Rent Tax Assessment Act 1987
209 Section 2 (definition of certifying Minister )
Repeal the definition.
210 Section 2
Insert:
"Resources Department" means the Department that:
(a) deals with matters arising under section 1 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ; and
(b) is administered by the Resources Minister.
211 Section 2
Insert:
"Resources Minister" means the Minister administering section 1 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 .
212 Subsection 18(2)
Omit "certifying Minister or an officer of the Department of Primary Industries and Energy authorised by the certifying", substitute "Resources Minister or an officer of the Resources Department authorised by the".
213 Subsection 18(3)
Omit "certifying Minister", substitute "Resources Minister".
214 Subsection 20(1)
Omit "certifying Minister" (first occurring), substitute "Resources Minister".
215 At the end of paragraph 20(1)(a)
Add "and".
216 Subsection 20(1)
Omit "certifying Minister shall", substitute "Minister must".
217 Paragraph 20(2)(b)
Omit "certifying Minister" (first occurring), substitute "Resources Minister".
218 Paragraph 20(2)(b)
Omit "certifying" (second and third occurring).
219 Subsection 20(7)
Omit "certifying Minister" (first occurring), substitute "Resources Minister".
220 Subsection 20(7)
Omit "certifying Minister shall", substitute "Minister must".
221 Subsection 20(8)
Omit "certifying Minister" (first occurring), substitute "Resources Minister".
222 Subsection 20(8)
Omit "certifying" (second and third occurring).
223 Subsections 20(8) and (9)
Omit "certifying Minister shall", substitute "Minister must".
224 Paragraph 20(12)(a)
Omit "certifying Minister", substitute "Resources Minister".
225 At the end of paragraph 20(12)(a)
Add "or".
226 Paragraphs 20(12)(b) and (c)
Omit "certifying".
227 Subsection 36B(1)
Omit "Minister administering the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ", substitute "Resources Minister".
228 Subsections 36B(2), (3) and (5)
Omit "Minister", substitute "Resources Minister".
229 Subsection 36B(5)
Omit "Minister's Department", substitute "Resources Department".
230 Subsection 108(5)
Omit "certifying Minister", substitute "Resources Minister".
Superannuation Contributions Tax (Application to the Commonwealth) Act 1997
231 At the end of section 3
Add:
(3) In this Act:
"Finance Minister" has the meaning given by the Income Tax Assessment Act 1997 .
232 Subsection 6(1)
Omit "Minister for Finance", substitute "Finance Minister".
Note: The heading to section 6 is altered by omitting " Minister for Finance " and substituting " Finance Minister ".
Taxation Administration Act 1953
233 Subsection 2(1)
Insert:
"Immigration Secretary" has the meaning given by the Income Tax Assessment Act 1936 .
234 Subsection 14Q(1) (definition of Immigration Department )
Repeal the definition.
235 Subparagraph 14S(4)(b)(i)
Omit "Secretary to the Immigration Department", substitute "Immigration Secretary".
236 Subsection 14S(5)
Omit "Secretary to the Immigration Department", substitute "Immigration Secretary".
Income Tax Assessment Act 1997
237 Subsection 995 - 1(1) (paragraph (a) of the definition of Transport Department )
Omit " AusLink (National Land Transport) Act 2005 ", substitute " Nation Building Program (National Land Transport) Act 2009 ".
238 Subsection 995 - 1(1) (definition of Transport Minister )
Omit " AusLink (National Land Transport) Act 2005 ", substitute " Nation Building Program (National Land Transport) Act 2009 ".
Taxation Administration Act 1953
239 Subsection 2(1)
Insert:
"Immigration Department" has the meaning given by the Income Tax Assessment Act 1936 .
240 Subsection 2(1)
Insert:
"Immigration Minister" has the meaning given by the Income Tax Assessment Act 1936 .
241 Subsection 2(1)
Insert:
"migration officer" means:
(a) the Immigration Secretary; or
(b) an employee of the Immigration Department.
242 Subparagraphs 3ED(1)(b)(i) and (ii) and (3)(a)(i) and (ii) and (b)(i)
Omit "Minister's", substitute "Immigration Minister's".
243 Section 3ED(5) (definition of migration officer )
Repeal the definition.
Part 2 -- Repeal of Part IV of the Taxation Administration Act 1953
Administrative Decisions (Judicial Review) Act 1977
244 Paragraph (g) of Schedule 1
Repeal the paragraph.
245 Section 39B
Repeal the section.
Taxation Administration Act 1953
246 Subsection 3(1)
Omit "(1) Subject to subsection (2), this", substitute "This".
247 Subsection 3(2)
Repeal the subsection.
248 Paragraph 3B(1AA)(a)
Repeal the paragraph, substitute:
(a) include information concerning any breaches, of which the Commissioner has notice, of undertakings given for the purposes of subsection 14C(2); and
249 Subsection 3B(4) (definition of this Act )
Omit "except insofar as it relates to Part IV".
250 Subsection 3C(9) (definition of this Act )
Omit "except insofar as it relates to Part IV".
251 Paragraph 8J(2)(p)
Omit "or 14I(1)(c)".
252 Part IV
Repeal the Part.
253 Section 14ZQ (definition of appealable objection decision )
Repeal the definition.
254 Paragraph 14ZR(1)(a)
Omit ", but not including section 14E of this Act".
255 Paragraphs 14ZZ(a) to (c)
Repeal the paragraphs, substitute:
(a) if the decision is a reviewable objection decision--either:
(i) apply to the Tribunal for review of the decision; or
(ii) appeal to the Federal Court against the decision; or
(b) otherwise--appeal to the Federal Court against the decision.
256 Sections 14ZZN, 14ZZO and 14ZZP
Omit "appealable".
Note 1: The heading to section 14ZZP is altered by omitting " appealable ".
Note 2: The heading to section 14ZZQ is altered by omitting " appealable ".
257 Paragraphs 14ZZS(1)(a) and (b)
Omit "appealable".
Part 3 -- Amendments relating to foreign income tax offsets and foreign losses
Income Tax Assessment Act 1997
258 Subsection 770 - 135(1)
After "entity", insert "(other than a * CFC or a * FIF)".
Income Tax (Transitional Provisions) Act 1997
259 Subsection 770 - 1(1)
Omit "The Income Tax Assessment Act 1936 ", substitute "Subject to subsection (4), the Income Tax Assessment Act 1936 ".
260 At the end of section 770 - 1
Add:
(4) A reference in section 90 of the 1936 Act to deductions allowable under Division 36 of the 1997 Act does not include a reference to deductions in respect of the foreign loss component of the tax loss.
Note: For foreign loss component , see section 770 - 25.
261 Paragraphs 770 - 5(1)(a) and (b)
Repeal the paragraphs, substitute:
(a) the entity has incurred an overall foreign loss in respect of a class of assessable foreign income (within the meaning of former section 160AFD of the 1936 Act) for the earlier income year; and
(b) a positive amount (an unutilised overall foreign loss amount ) remains after reducing the overall foreign loss to the extent that it has been taken into account under that former section in reducing the entity's assessable foreign income of the relevant class for an income year before the commencement year; and
(c) a positive amount (a reduced unutilised overall foreign loss amount ) remains after reducing the unutilised overall foreign loss amount under section 770 - 10.
262 Subsection 770 - 5(3)
Omit all the words after "sum of the", substitute "reduced unutilised overall foreign loss amounts for all classes of assessable foreign income for the earlier year".
263 Section 770 - 10 (heading)
Repeal the heading, substitute:
770 - 10 Reducing an unutilised overall foreign loss amount
264 Section 770 - 10
Omit "overall foreign loss", substitute "unutilised overall foreign loss amount".
265 Section 770 - 10 (method statement, step 1)
Omit "amount applicable under paragraph 770 - 5(1)(a) to the extent (if any) that the loss", substitute "unutilised overall foreign loss amount to the extent (if any) that the relevant overall foreign loss".
266 Section 770 - 10 (method statement, at the end of step 1)
Add:
Otherwise--do not reduce the unutilised overall foreign loss amount under this step.
267 Section 770 - 10 (method statement, note to step 1)
Repeal the note.
268 Subsection 770 - 30(1)
Omit "any", substitute "an".
269 At the end of section 770 - 30
Add:
(3) To avoid doubt, if, because of subsection (1) or section 770 - 100, an entity cannot deduct all or part of a tax loss in an income year, subsection 36 - 17(7) of the 1997 Act does not prevent the entity deducting other tax losses in the same year in accordance with that subsection.
270 Paragraph 770 - 95(b)
Omit "transfer; and", substitute "transfer.".
271 Paragraph 770 - 95(c)
Repeal the paragraph.
272 Section 770 - 95 (notes 1 and 2)
Repeal the notes, substitute:
Note: This section ensures a tax loss retains its foreign loss component and starting total even though the head company is taken, after the transfer, to have made the loss for the income year in which the transfer occurs.
273 Subsection 770 - 100(2)
Omit "(the deduction year )".
274 Subsection 770 - 100(3)
Omit "other entities", substitute "any entity".
275 Subsection 770 - 100(3)
Omit "end of the deduction year", substitute "latest time (the latest transfer time ) the loss was transferred to the head company".
276 At the end of section 770 - 100
Add:
(4) In applying paragraph (b) of item 2, 3 or 4 of the table in subsection 770 - 30(1) of this Act, disregard any amount deducted, in respect of a tax loss mentioned in subsection (1) of this section, before the latest transfer time.
277 Paragraphs 770 - 165(1)(a) and (b)
Repeal the paragraphs, substitute:
(a) the eligible CFC has a loss under section 426 of the 1936 Act for the earlier period in relation to notional assessable income of a class; and
(b) a positive amount (an unutilised CFC loss amount ) remains after reducing the loss to the extent that it has been previously taken into account under section 431 of the 1936 Act in respect of a statutory accounting period before the commencement period; and
(c) a positive amount (a reduced unutilised CFC loss amount ) remains after reducing the unutilised CFC loss amount under section 770 - 170.
278 Subsection 770 - 165(3)
Omit all the words after "sum of the", substitute "reduced unutilised CFC loss amounts in relation to notional assessable income of all classes for the earlier period".
279 Section 770 - 170 (heading)
Repeal the heading, substitute:
770 - 170 Reducing an unutilised CFC loss amount
280 Section 770 - 170
Omit "each loss", substitute "each unutilised CFC loss amount".
281 Section 770 - 170 (method statement, step 1)
Omit "amount applicable under paragraph 770 - 165(1)(a) to the extent (if any) that the loss", substitute "unutilised CFC loss amount to the extent (if any) that the relevant loss".
282 Application of Part
The amendments made by this Part apply in relation to income years, statutory accounting periods and notional accounting periods starting on or after 1 July 2008.
A New Tax System (Australian Business Number) Act 1999
283 Subsection 25(2) (note 1)
Omit " Income Tax Assessment Act 1997 ", substitute "ITAA 1997".
284 Section 41 (definition of electronic signature )
Omit " Income Tax Assessment Act 1997 ", substitute " * ITAA 1997".
285 Section 41 (definition of non - cash benefit )
Omit " Income Tax Assessment Act 1997 ", substitute " * ITAA 1997".
286 Section 41 (definition of withholding payment )
Omit " Income Tax Assessment Act 1997 ", substitute " * ITAA 1997".
287 Section 41 (definition of withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953 )
Omit " Income Tax Assessment Act 1997 ", substitute " * ITAA 1997".
Fringe Benefits Tax Assessment Act 1986
288 At the end of subparagraphs 10(3)(a)(i), (ii), (iii) and (iv)
Add "and".
289 Sub - subparagraph 10(3)(a)(v)(B)
Omit "sales tax or".
290 At the end of subparagraph 10(3)(c)(i)
Add "and".
291 At the end of paragraph 10(3D)(a)
Add "or".
292 Paragraph 10(3D)(c)
Omit "sales tax or".
293 Paragraph 42(1)(a)
Omit "where the recipients", substitute "if the recipient's".
294 Subparagraph 42(1)(a)(i)
Omit "retailers, an", substitute "retailers--an".
295 At the end of sub - subparagraph 42(1)(a)(i)(B)
Add "or".
296 Subparagraph 42(1)(a)(i)
Omit all the words after sub-subparagraph (B).
297 Subparagraph 42(1)(a)(ii)
Omit "where", substitute "if".
298 Sub - subparagraph 42(1)(a)(ii)(B)
Omit "recipients property", substitute "recipient's property".
299 Subparagraph 42(1)(a)(iii)
Omit "recipients property", substitute "recipient's property"
300 At the end of subparagraph 42(1)(a)(iii)
Add "or".
301 Paragraph 42(1)(b)
Repeal the paragraph, substitute:
(b) if paragraph (a) does not apply and the property was acquired by the provider--an amount equal to the lesser of:
(i) the arm's length price in respect of the acquisition of the recipient's property by the provider; or
(ii) the notional value of the recipient's property at the provision time; or
302 Paragraph 42(1)(c)
Omit "recipients property", substitute "recipient's property"
303 Subsection 42(1)
Omit "recipients contribution", substitute "recipient's contribution".
304 After subsection 148(2)
Insert:
(2A) Subsection (2) does not apply if the employee would be entitled to a deduction under Division 30 (Gifts or contributions) of the Income Tax Assessment Act 1997 if the employee, rather than the provider, provided the benefit to the recipient.
305 Application of item 304
The amendment made by item 304 of this Schedule applies in relation to:
(a) the FBT year starting on 1 April 2008; and
(b) later FBT years.
Income Tax Assessment Act 1936
306 Subsection 6(1) (at the end of the definition of full self - assessment taxpayer )
Add:
; (g) the trustee of an FHSA trust in relation to the current year.
307 Application of item 306
The amendment made by item 306 of this Schedule applies in relation to:
(a) the 2009 - 10 year of income; and
(b) later years of income.
308 Subsection 16(5BA)
Repeal the subsection.
309 Subsection 16(5C)
Omit ", the Secretary to the Department of Science".
310 Paragraph 16(5C)(a)
Omit "or (5BA)".
311 Subsection 82KZL(1) (at the end of paragraphs (a) and (b) of the definition of excluded expenditure )
Add "or".
312 At the end of paragraph 82KZL(2)(a)
Add "and".
313 Paragraph 99H(1)(c)
Omit "subsection 12 - 400(4)", substitute "subsection 12 - 405(4)".
314 At the end of subsection 128W(1)
Add:
Note: For provisions about collection and recovery of mining withholding tax and other amounts, see Part 4 - 15 in Schedule 1 to the Taxation Administration Act 1953 .
315 Subsections 128W(2), (3) and (7)
Repeal the subsections.
316 Application of item 315
The amendment made by item 315 of this Schedule does not apply in relation to any mining withholding tax that became due and payable before 1 July 2000.
317 Paragraph 161AA(d)
Omit "fund that is an eligible superannuation fund (as defined in section 267)", substitute "superannuation fund".
318 Application of item 317
The amendment made by item 317 of this Schedule applies in relation to:
(a) the 2009 - 10 year of income; and
(b) later years of income.
Income Tax Assessment Act 1997
319 Subsection 30 - 25(1) (table item 2.1.7)
Omit "declared by a signed instrument to be a technical and further education institution within the meaning of the Employment, Education and Training Act 1988 ", substitute "determined to be a technical and further education institution under the Student Assistance Act 1973 ".
320 Subsection 30 - 86(4)
Omit "declaration", substitute "recognition".
321 Subsection 40 - 425(2)
Omit ", except a * horticultural plant", substitute "(except a * horticultural plant)".
322 Paragraphs 54 - 10(1)(e) and (1A)(e)
Omit "State insurers", substitute " * State insurers".
323 Subsection 54 - 10(2)
Repeal the subsection.
324 Subsection 124 - 10(3) (note 2)
After "Subdivision 124 - B (about compulsory acquisition, loss or destruction),", insert "Subdivision 124 - C (about statutory licences),".
325 Subsection 124 - 140(1) (note)
After "Note", insert "1".
326 At the end of subsection 124 - 140(1)
Add:
Note 2: Subdivision 124 - C of the Income Tax (Transitional Provisions) Act 1997 modifies this roll - over for certain water - related licences.
327 Subparagraphs 130 - 90(3)(a)(i) and (ii)
Repeal the subparagraphs, substitute:
(i) in any case--under an * employee share scheme; or
(ii) in the case of a share--as a result of exercising a right acquired under an employee share scheme; or
(iii) in the case of a share--in satisfaction of a beneficial interest that was the result of exercising a right acquired under an employee share scheme;
328 Paragraph 130 - 90(3)(c)
After "exercising a right,", insert "or in satisfaction of a beneficial interest that was the result of exercising a right--".
329 Subsection 149 - 30(1) (second sentence)
Repeal the sentence.
330 After subsection 149 - 30(1)
Insert:
(1A) Also, Part 3 - 1 and this Part (except this Division) apply to the asset as if the entity had acquired it at that earliest time.
331 Subsection 149 - 30(2)
Omit "subsection (1) applies", substitute "subsections (1) and (1A) apply".
332 After subsection 152 - 110(1)
Insert:
(1A) For the purposes of paragraphs (1)(b) and (c), disregard subsection 149 - 30(1A) (which applies if an asset stops being a pre - CGT asset).
333 Paragraph 152 - 125(1)(a)
Omit "of the following applies", substitute "or more of the following apply".
334 Subparagraph 152 - 125(1)(a)(iii)
Omit "and".
335 At the end of paragraph 152 - 125(1)(a)
Add:
(iv) subparagraph (i) of this paragraph would have applied to an amount (the exempt amount ) if subsection 149 - 30(1A) and section 149 - 35 had not applied to the relevant asset; and
336 Application of items 332 to 335
The amendments made by items 332 to 335 of this Schedule apply in relation to a payment made by a company or trust on or after the commencement of this item.
337 Paragraph 855 - 20(a)
After "Australia", insert "(including a lease of land, if the land is situated in Australia)".
338 Application of item 337
(1) The amendment made by item 337 of this Schedule applies in relation to CGT events happening on or after 20 May 2009.
(2) Furthermore, the amendment is to be disregarded for the purposes of interpreting Subdivision 855 - A of the Income Tax Assessment Act 1997 as in force before the commencement of this item.
339 Subsection 960 - 190(1) (table item 3)
Omit " * partnership", substitute "partnership".
340 Subsection 995 - 1(1) (paragraphs (a) and (b) of the definition of legal personal representative )
Omit "a person", substitute "an individual".
341 Subsection 995 - 1(1)
Insert:
"State insurer" means a body that carries on State insurance (within the meaning of paragraph 51(xiv) of the Constitution).
International Tax Agreements Act 1953
342 Subsections 16(4) and (5)
Repeal the subsections, substitute:
(4) A rebate, or the sum of the rebates, a taxpayer is entitled to under subsection (2), in respect of income of a year of income, must not exceed the amount of Australian tax payable in respect of the taxpayer's taxable income of that year after all other rebates of, and deductions from, that tax have been taken into account.
Tax Laws Amendment (2007 Measures No. 5) Act 2007
343 Item 14 of Schedule 7
After "Schedule", insert "(other than item 13)".
Part 5 -- Transitional provision
344 Transitional provision--technical and further education institutions
(1) An institution that, just before the commencement of item 319 of this Schedule, was covered by item 2.1.7 of the table in subsection 30 - 25(1) of the Income Tax Assessment Act 1997 is taken, for the purposes of that item in that table, to have been determined by the Education Minister to be a technical and further education institution under the Student Assistance Act 1973 at that commencement.
(2) To avoid doubt, subitem (1) does not prevent the Education Minister from revoking that determination.
Notes to the Tax Laws Amendment (2009 Measures No. 4) Act 2009
Note 1
The Tax Laws Amendment (2009 Measures No. 4) Act 2009 as shown in this compilation comprises Act No. 88 , 200 9 amended as indicated in the Tables below.
Table of Acts
Act | Number | Date | Date of commencement | Application, saving or transitional provisions |
Tax Laws Amendment (2009 Measures No. 4) Act 2009 | 88 , 200 9 | 18 Sep t 200 9 | See s. 2(1) |
|
Tax Laws Amendment (2010 Measures No. 1) Act 2010 | 56, 2010 | 3 June 2010 | Schedule 6 (items 112, 113): (a) | -- |
(a) Subsection 2(1) (item s 21 and 22 ) of the Tax Laws Amendment (2010 Measures No. 1) Act 2010 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
21. Schedule 6, item 112 | Immediately after the time specified in the Tax Laws Amendment (2009 Measures No. 4) Act 2009 for the commencement of item 132 of Schedule 5 to that Act. | 18 September 2009 |
22. Schedule 6, item 113 | Immediately after the time specified in the Tax Laws Amendment (2009 Measures No. 4) Act 2009 for the commencement of item 133 of Schedule 5 to that Act. | 18 September 2009 |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
Schedule 5 |
|
Item s 132, 133 ............ | am . No. 56 , 2010 |