Commonwealth Consolidated Acts

TREASURY LEGISLATION AMENDMENT (REPEAL DAY) ACT 2015 - SCHEDULE 4

Part   1 -- Income Tax Assessment Act 1997

1   After section   1 - 3

Insert:

1 - 4   Application

    This Act extends to every external Territory referred to in the definition of Australia .

2   Subsection   2 - 15(3) (table headed " Core concepts ", after item   3)

Insert:

3   Section   11 - 55 (table item headed "foreign aspects of income taxation")

After:

i nsert:

4   Paragraph 40 - 865(1)(b)

Omit "in a Petroleum Act offshore area or an Installations Act adjacent area within the meaning of section   6AA of the Income Tax Assessment Act 1936 ", substitute "in an area referred to in subsection   960 - 505(2) (about offshore areas, the Joint Petroleum Development Area and installations)".

5   At the end of Subdivision   768 - B

Add :

768 - 110   Foreign residents deriving income from certain activities in Australia's exclusive economic zone or on or above Australia's continental shelf

  (1)   The object of this section is to ensure Australia's compliance with certain provisions of the * United Nations Convention on the Law of the Sea.

Note:   The text of the United Nations Convention on the Law of the Sea is in Australian Treaty Series 1994 No.   31 ([1994] ATS 31) and could in 2014 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

  (2)   If you are a foreign resident, your * ordinary income and * statutory income is neither assessable income, nor * exempt income , to the extent that:

  (a)   the income is from an activity carried on in an area that is:

  (i)   part of Australia's exclusive economic zone; or

  (ii)   part of, or above, Australia's continental shelf; and

  (b)   the activity is specified by regulation to be a prescribed activity for the purpose of this section.

6   At the end of Division   960 of Part   6 - 1

Add:

Subdivision   960 - T -- Meaning of Australia

Guide to Subdivision   960 - T

960 - 500   What this Subdivision is about

Table of sections

Operative provisions

960 - 505   Meaning of Australia

Operative provisio n s

960 - 505   Meaning of Australia

Territories

  (1)   Australia , when used in a geographical sense, includes each of the following:

  (a)   Norfolk Island;

  (b)   the Coral Sea Islands Territory;

  (c)   the Territory of Ashmore and Cartier Islands;

  (d)   the Territory of Christmas Island;

  (e)   the Territory of Cocos (Keeling) Islands;

  (f)   the Territory of Heard Island and the McDonald Islands.

Note 1:   Section   15B of the Acts Interpretation Act 1901 provides that an Act is taken to have effect in the coastal sea of Australia as if the coastal sea were part of Australia.

Note 2:   Division   1A of Part   III of the Income Tax Assessment Act 1936 provides special rules in relation to residents of Norfolk Island.

Offshore areas

  (2)   Australia , when used in a geographical sense, includes each of the following areas:

  (a)   an offshore area for the purpose of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ;

  (b)   the Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003 ).

Note 1:   The offshore area and the Joint Petroleum Development Area include all things located in those areas, including all installations and structures such as oil and gas rigs. The areas also extend to the airspace over, and the sea - bed and subsoil beneath, those areas.

Note 2:   The offshore area and the Joint Petroleum Development Area include the exclusive economic zone and the continental shelf of Australia.

7   Subsection   995 - 1(1)

Insert:

"Australia" has the meaning affected by section   960 - 505.

8   Subsection   995 - 1(1)

Insert:

"United Nations Convention on the Law of the Sea" means the United Nations Convention on the Law of the Sea, done at Montego Bay on 10   December 1982.

Note:   The text of the United Nations Convention on the Law of the Sea is in Australian Treaty Series 1994 No.   31 ([1994] ATS 31) and could in 2014 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Part   2 -- Income Tax Assessment Act 1936

9   Subsection   6(1)

Insert:

"Australia" has the same meaning as in the Income Tax Assessment Act 1997 .

10   Section   6AA

Repeal the section.

11   Section   7A

Repeal the section.

12   Subsection   23AA(1) (definition of Australia )

Repeal the definition.

13   Paragraph 24C(b)

Repeal the paragraph, substitute:

  (b)   is a resident of Australia only because the definition of Australia includes a reference to the prescribed Territory.

14   Subsection   24F(2)

Omit "of the operation of subsection   7A(2)", substitute "because the definition of Australia includes a reference to the prescribed Territory".

15   Subsection   24L(5)

Omit "if subsection   7A(2) did not refer to Norfolk Island", substitute "if the definition of Australia did not include a reference to the prescribed Territory".

16   Subsection   251S(1)

Omit ", for the financial year that commenced on 1   July 1983, and for each succeeding financial year,", substitute "for a financial year".

17   Paragraphs 251S(1)(a) and (b)

Omit "otherwise than by virtue of subsection   7A(2)", substitute "other than a Territory resident (within the meaning of section   24C)".

18   Subsections   251S(3) and (4)

Repeal the subsections.

19   Paragraph 251U(1)(d)

Omit "solely because subsection   7A(2) treats Norfolk Island as part of Australia", substitute "only because the definition of Australia includes the prescribed Territory (within the meaning of section   24B)".

20   Paragraph 252(2)(b)

Repeal the paragraph, substitute:

  and (b)   is ordinarily resident in Australia; and

21   Subsection   252(6)

Repeal the subsection.

22   Paragraph 252A(2A)(b)

Repeal the paragraph, substitute:

  and (b)   is ordinarily resident in Australia; and

23   Subsection   252A(15)

Repeal the subsection.

Part   3 -- A New Tax System (Goods and Services Tax) Act 1999

24   Subsection   3 - 5(3) (table)

Repeal the table, substitute:

25   Section   195 - 1 (definition of Australia )

Repeal the definition.

26   Section   195 - 1 (definition of carried on in Australia )

Repeal the definition.

27   Section   195 - 1

Insert:

"carried on in the indirect tax zone" , in relation to an * enterprise, has the meaning given by subsection   9 - 25(6).

28   Section   195 - 1 (definition of connected with Australia )

Repeal the definition.

29   Section   195 - 1

Insert :

"connected with the indirect tax zone" , in relation to a supply, has the meaning given by sections   9 - 25 and 85 - 5.

Note:   This meaning is also affected by section   96 - 5.

30   Section   195 - 1

Insert:

"indirect tax zone" means Australia (within the meaning of the * ITAA 1997), but does not include any of the following:

  (a)   the external Territories;

  (b)   an offshore area for the purpose of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ;

  (c)   the Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003 );

other than an installation (within the meaning of the Customs Act 1901 ) that is deemed by section   5C of the Customs Act 1901 to be part of Australia and that is located in an offshore area or the Joint Petroleum Development Area.

31   Amendments of listed provisions

Part   4 -- Other amendments

A New Tax System (Australian Business Number) Act 1999

32   Paragraph 8(1)(b)

Omit " * connected with Australia", substitute " * connected with the indirect tax zone".

33   Subsections   8(1A), (1B) and (1C)

Repeal the subsections.

34   Section   41 (definition of Australia )

Repeal the definition, substitute:

"Australia" , when used in a geographical sense, has the same meaning as in the * ITAA 1997.

35   Section   41 (definition of connected with Australia )

Repeal the definition.

36   Section   41

Insert:

"connected with the indirect tax zone" , in relation to a * supply, has the meaning given by section   195 - 1 of the A New Tax System (Goods and Services Tax) Act 1999 .

37   Section   41

Insert:

"indirect tax zone" has the meaning given by section   195 - 1 of the A New Tax System (Goods and Services Tax) Act 1999 .

A New Tax System (Luxury Car Tax) Act 1999

38   Subsection   3 - 5(3) (table)

Repeal the table, substitute:

39   Paragraph 5 - 10(1)(c)

Omit "Australia", substitute "the indirect tax zone".

40   Subsection   7 - 15(1) ( subparagraph   ( b)(i) of the definition of luxury car tax value )

Omit "Australia", substitute "the indirect tax zone".

41   Paragraph 7 - 20(1)(a)

Omit "Australia" (wherever occurring), substitute "the indirect tax zone".

42   Paragraphs 7 - 20(2)(b), (c) and (d)

Omit "Australia", substitute "the indirect tax zone".

43   Section   27 - 1 (definition of Australia )

Repeal the definition.

44   Section   27 - 1 (definition of connected with Australia )

Repeal the definition.

45   Section   27 - 1

Insert:

"connected with the indirect tax zone" , in relation to a supply, has the meaning given by section   195 - 1 of the * GST Act.

46   Section   27 - 1 (definition of import )

Repeal the definition, substitute:

"import" means import goods into the indirect tax zone.

47   Section   27 - 1

Insert:

"indirect tax zone" has the meaning given by section   195 - 1 of the * GST Act.

A New Tax System (Wine Equalisation Tax) Act 1999

48   Section   1 - 3 (heading)

Repeal the heading, substitute:

1 - 3   How the wine tax law applies to things outside the indirect tax zone and things happening before commencement

49   Subsection   1 - 3(1)

Omit " * Australia", substitute "Australia (within the meaning of the * ITAA 1997)".

50   Subsection   3 - 5(3) (after table item   3)

Insert:

51   Subsection   5 - 5(4)

Omit " * Australia", substitute "the indirect tax zone".

52   Section   7 - 25 (heading)

Repeal the heading, substitute:

7 - 25   Goods returned to the indirect tax zone in an unaltered condition

53   Section   7 - 25

Omit "Australia" (wherever occurring), substitute "the indirect tax zone".

54   Paragraph 13 - 5(1)(a)

Omit " * Australia", substitute "the indirect tax zone".

55   Paragraphs 13 - 5(1)(b) and 17 - 37(1)(a)

Omit "Australia", substitute "the indirect tax zone".

56   Paragraphs 19 - 5(2)(b), 19 - 7(2)(b) and 19 - 10(3)(a)

Omit " * Australia", substitute "the indirect tax zone".

57   Subsection   19 - 15(1C) ( paragraph   ( a) of the definition of approved selling price )

Omit " * Australia", substitute "the indirect tax zone".

58   Paragraph 25 - 5(1)(c)

Omit "Australia" (wherever occurring), substitute "the indirect tax zone".

59   Section   33 - 1 (definition of Australia )

Repeal the definition.

60   Section   33 - 1 (definition of Australian wine )

Repeal the definition, substitute:

"Australian wine" means wine that has been * manufactured in the indirect tax zone, but does not include * imported wine.

61   Section   33 - 1 (definition of export )

Repeal the definition, substitute:

"export" , in relation to wine, means export the wine from the indirect tax zone.

62   Section   33 - 1 (definition of import )

Repeal the definition, substitute:

"import" means import goods into the indirect tax zone.

63   Section   33 - 1 (definition of imported wine )

Repeal the definition, substitute:

"imported wine" means wine that has been * imported (whether or not the wine was * manufactured in the indirect tax zone).

64   Section   33 - 1

Insert:

"indirect tax zone" has the meaning given by section   195 - 1 of the * GST Act.

Child Support (Assessment) Act 1989

65   Section   10

Omit "otherwise than because of subsection   7A(2) of that Act", substitute "(other than a person who is a resident of Australia solely because the definition of Australia in that Act includes the external Territories)".

Child Support (Registration and Collection) Act 1988

66   Subsection   4(1) ( paragraph   ( a) of the definition of resident of Australia )

Repeal the paragraph, substitute:

  (a)   means a person who is a resident of Australia for the purposes of the Income Tax Assessment Act 1936 (other than a person who is a resident of Australia solely because the definition of Australia in that Act includes the external Territories); and

Fringe Benefits Tax Assessment Act 1986

67   At the end of Part   I

Add :

2B   Application

  (1)   This Act extends to every external Territory referred to in the definition of Australia .

  (2)   E xcept so far as the contrary intention appears, this Act extends to acts, omissions, matters and things outside Australia, whether or not in a foreign country.

  (3 )   Except where otherwise expressly provided, this Act extends to matters and things whether occurring before or after the commencement of this Act.

  (4 )   This Act binds the Crown in each of its capacities.

68   Subsection   136(1) (definition of Australia )

Repeal the definition, substitute:

"Australia" , when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997 .

69   Section   163

Repeal the section.

Petroleum Resource Rent Tax Assessment Act 1987

70   Section   2 (definition of Australia )

Repeal the definition, substitute:

"Australia" , when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997 .

Superannuation Guarantee (Administration) Act 1992

71   Section   4

Repeal the section, substitute:

4   Application

    This Act extends to every external Territory referred to in the definition of Australia .

72   Section   4A

Repeal the section.

73   Subsection   6(1)

Insert:

"Australia" , when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997 .

74   Paragraphs 27(1)(b) and (c)

Repeal the paragraphs, substitute:

  (b)   salary or wages paid to an employee:

  (i)   who is not a resident of Australia for work done outside Australia (except to the extent that the salary or wages relate to employment covered by a certificate under section   15C); or

  (ii)   who is a resident of Norfolk Island for work done in Norfolk Island or outside Australia;

  (c)   salary or wages paid by an employer:

  (i)   who is not a resident of Australia to an employee who is a resident of Australia for work done outside Australia; or

  (ii)   who is a resident of Norfolk Island to an employee who is a resident of Australia for work done in Norfolk Island;

Taxation Administration Act 1953

75   Subsection   2(1)

Insert:

"Australia" , when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997 .

76   Section   3

Repeal the section, substitute:

3   Application

    This Act extends to every external Territory referred to in the definition of Australia .

77   Subsection   14Q(1) (definition of Australia )

Repeal the definition.

78   Subsection   12 - 190(7) in Schedule   1

Repeal the subsection   ( including the note), substitute:

  (7)   In working out, for the purposes of this section, whether an enterprise is * carried on in Australia, ignore any part of Australia that is not in the indirect tax zone (within the meaning of the * GST Act).

Note:   The effect of this subsection is to treat an enterprise as carried on in Australia only where it would be treated as carried on in the indirect tax zone under the A New Tax System (Australian Business Number) Act 1999 .

Part   5 -- Application

79   Application

(1)   The amendments made by this Schedule apply to an income year, a year of income, a tax period or an FBT year that commences on or after 1   July 2015.

(2)   The amendments to the A New Tax System (Australian Business Number) Act 1999 made by this Schedule apply from 1   July 2015.

(3)   The amendments to the Child Support (Assessment) Act 1989 , the Child Support (Registration and Collection) Act 1988 and the Taxation Administration Act 1953 made by this Schedule apply from 1   July 2015.

(4)   The amendments made to the Superannuation Guarantee (Administration) Act 1992 apply to a quarter that commences on or after 1   July 2015.