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AUSTRALIAN HEARING SERVICES ACT 1991 - NOTES

Act No. 169 of 1991 as amended

This compilation was prepared on 27 December 2011
taking into account amendments up to Act No. 46 of 2011

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

  

  

  


Contents

Part 1--Preliminary                                                                                                              1

1............ Short title [see Note 1] ........................................................................ 1

2............ Commencement ................................................................................... 1

4............ Interpretation ....................................................................................... 1

6............ Act to bind Crown .............................................................................. 3

6A......... Application of the Criminal Code ....................................................... 3

Part 2--Establishment, functions and powers of authority                          4

7............ Establishment of Authority ................................................................. 4

8............ Functions ............................................................................................ 4

9............ Powers ................................................................................................ 7

9A......... General criteria for administration of this Act ..................................... 8

12.......... Minister may give directions ............................................................... 8

Part 3--Board of the authority                                                                                      9

Division 1--Constitution of the Board                                                                 9

13.......... The Board ........................................................................................... 9

14.......... Functions of the Board ........................................................................ 9

15.......... Constitution of the Board .................................................................... 9

16.......... Appointment of Directors ................................................................... 9

16A....... Termination of appointment of Directors for underperformance ....... 10

Division 2--Meetings of the Board                                                                      11

17.......... Convening of meetings ..................................................................... 11

18.......... Presiding at meetings ........................................................................ 11

19.......... Quorum ............................................................................................. 11

20.......... Voting at meetings ............................................................................ 11

21.......... Conduct of meetings ......................................................................... 11

22.......... Resolutions without meetings ........................................................... 12

23.......... Records relating to meetings ............................................................. 12

Division 3--Provisions relating to appointed Directors                           13

25.......... Terms of office .................................................................................. 13

26.......... Terms and conditions of appointment not provided for by Act ......... 13

27.......... Remuneration and allowances ........................................................... 13

28.......... Leave of absence ............................................................................... 13

29.......... Resignation ....................................................................................... 14

30.......... Outside employment ......................................................................... 14

31.......... Termination of appointment .............................................................. 14

32.......... Acting appointments ......................................................................... 15

Division 4--Committees of the Board                                                                16

33.......... Establishment of committees ............................................................. 16

34.......... Constitution of committees ................................................................ 16

35.......... Procedure of committees ................................................................... 16

Part 4--Operation of authority                                                                                    17

36.......... Corporate plan ................................................................................... 17

37.......... Corporate plan etc. to be given to Minister ........................................ 17

38.......... Financial targets and performance information .................................. 18

40.......... Minister may direct variation of financial plan .................................. 18

Part 5--Managing Director, staff and consultants                                          19

41.......... Managing Director ............................................................................ 19

42.......... Duties of Managing Director ............................................................ 19

43.......... Managing Director not to engage in other work ................................ 19

44.......... Terms and conditions of service of Managing Director .................... 19

45.......... Resignation ....................................................................................... 19

46.......... Termination of appointment .............................................................. 20

47.......... Leave of absence ............................................................................... 20

48.......... Acting Managing Director ................................................................ 20

49.......... Staff of Authority .............................................................................. 21

50.......... Consultants ....................................................................................... 21

Part 6--Finance                                                                                                                     23

51.......... Money to be appropriated ................................................................. 23

52.......... Money of Authority .......................................................................... 23

53.......... Taxation ............................................................................................ 24

54.......... Borrowing from Commonwealth ...................................................... 24

55.......... Borrowing from persons other than the Commonwealth .................. 24

56.......... Guarantee of borrowings by Authority ............................................. 24

57.......... Authority may give security .............................................................. 25

60.......... Trust money ...................................................................................... 25

62.......... Charges ............................................................................................. 26

63.......... Contracts ........................................................................................... 26

63A....... Payment of amounts to the Commonwealth ...................................... 27

63B....... Delegation by Finance Minister ........................................................ 27

Part 7--Miscellaneous                                                                                                        28

64.......... Internal review of reviewable decisions ............................................ 28

65.......... Review of decisions by Administrative Appeals Tribunal ................ 29

66.......... Person not to use protected names or protected symbols .................. 29

67.......... Confidential information ................................................................... 31

68.......... Arrangements with other Commonwealth Departments, States and Territories         33

69.......... Delegation by Minister ...................................................................... 34

70.......... Delegation by Authority .................................................................... 34

72.......... Transfers of certain Commonwealth assets to Authority ................... 34

73.......... Statutory transfer of land etc. to Authority ........................................ 34

74.......... Money paid in advance to the Commonwealth .................................. 35

75.......... Rights etc. in respect of services and facilities formerly provided by Department     36

76.......... Substitution of Authority for Commonwealth in contracts etc. ......... 36

77.......... Regulations ....................................................................................... 37

Part 8--Repeal, consequential amendment and transitional provision 38

78.......... Repeal of the Acoustic Laboratories Act 1948 .................................. 38

79.......... Amendment of the National Health Act 1953 ................................... 38

80.......... Acoustic Laboratories Regulations to continue in force .................... 38

Schedule--Official symbol of the National Acoustic Laboratories        39

Schedule 2--Official symbol of Australian Hearing Services                    39

Notes                                                                                                                                              41


  

Notes to the Australian Hearing Services Act 1991

Note 1

The Australian Hearing Services Act 1991 as shown in this compilation comprises Act No. 169, 1991 amended as indicated in the Tables below.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

For all other relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Hearing Services Act 1991

169, 1991

20 Nov 1991

1 July 1992

 

Health, Housing and Community Services Legislation Amendment Act 1992

88, 1992

30 June 1992

Part 5 (ss. 46-48): (a)

--

Sales Tax Amendment (Transitional) Act 1992

118, 1992

30 Sept 1992

28 Oct 1992

--

Health and Community Services Legislation Amendment Act 1992

136, 1992

11 Nov 1992

Ss. 38, 39(a), 41, 43, 44(d) and 49: 12 May 1954 (see s. 2(2) and Gazette 1954, pp. 1055, 1179)
S. 40: 1 July 1992
Ss. 46 and 47: 18 Dec 1990
Remainder: Royal Assent

--

Social Security Legislation Amendment Act (No. 2) 1993

61, 1993

3 Nov 1993

S. 18: 1 July 1994 (b)

--

Health and Community Services Legislation Amendment Act (No. 2) 1993

76, 1993

25 Nov 1993

Ss. 29(h) and
30-32: 14 Feb 1994 (see Gazette 1994, No. GN5)
Ss. 29(i), 37(b), 38(b), 50(1)(d) and 47: 2 May 1994 (see Gazette 1994, No. S149)
Remainder: Royal Assent

--

Veterans' Affairs Legislation Amendment Act 1994

78, 1994

21 June 1994

Part 2 (ss. 4-8): 1 July 1994 (c)
Part 3 (ss. 9-17): 1 Jan 1994
Remainder: Royal Assent

--

Human Services and Health Legislation Amendment Act (No. 2) 1994

116, 1994

16 Sept 1994

S. 3: 1 Jan 1994 (d)

--

Social Security Legislation Amendment (Budget and Other Measures) Act 1996

84, 1996

23 Dec 1996

Schedule 14 (item 6): 1 July 1997 (e)

--

Hearing Services and AGHS Reform Act 1997

82, 1997

18 June 1997

Schedule 1 (Part 1): Royal Assent (f)
Schedule 1 (Part 2): 1 July 1997 (f)

Sch. 1 (items 62, 92-94)

Audit (Transitional and Miscellaneous) Amendment Act 1997

152, 1997

24 Oct 1997

Schedule 2 (items 823-837): 1 Jan 1998 (see Gazette 1997, No. GN49) (g)

--

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Schedule 1 (items 174-180): 5 Dec 1999 (see Gazette 1999, No. S584) (h)

--

Corporate Law Economic Reform Program Act 1999

156, 1999

24 Nov 1999

Schedule 10 (items 88, 89): 13 Mar 2000 (see Gazette 2000, No. S114) (i)

--

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

Ss. 4-14 and Schedule 3 (item 41): 15 July 2001 (see Gazette 2001, No. S285) (j)

Ss. 4-14 [see Note 1]

Health and Aged Care Legislation Amendment (Application of Criminal Code) Act 2001

111, 2001

17 Sept 2001

17 Sept 2001

S. 4

Designs (Consequential Amendments) Act 2003

148, 2003

17 Dec 2003

Schedules 1 and 2: (k)
Remainder: Royal Assent

--

Financial Framework Legislation Amendment Act 2005

8, 2005

22 Feb 2005

Schedule 2 (items 43-50, 174): Royal Assent

Sch. 2 (item 174)

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Schedule 5 (items 19, 20) and Schedule 6 (items 5-11):
Royal Assent

Sch. 6 (items
5-11)

Statute Law Revision Act 2011

5, 2011

22 Mar 2011

Schedule 7 (item 19): 19 Apr 2011

--

Acts Interpretation Amendment Act 2011

46, 2011

27 June 2011

Schedule 2 (items 156-162) and Schedule 3 (items 10, 11): 27 Dec 2011

Sch. 3 (items 10, 11)


(a)     The Australian Hearing Services Act 1991 was amended by Part 5 (sections 46-48) only of the Health, Housing and Community Services Legislation Amendment Act 1992, subsection 2(5) of which provides as follows:

                 (5)   Part 5 commences:

                              (a)   on the day on which this Act receives the Royal Assent; or

                              (b)   immediately after the commencement of the Hearing Services Act 1991; whichever occurs later.

         The Australian Hearing Services Act 1991 came into operation on 1 July 1992.

(b)     The Australian Hearing Services Act 1991 was amended by section 18 only of the Social Security Legislation Amendment Act (No. 2) 1993, subsection 2(5) of which provides as follows:

                 (5)   Part 3 commences on 1 July 1994.

(c)     Section 2(3) of the Veterans' Affairs Legislation Amendment Act 1994 provides as follows:

                 (3)   Part 2 commences, or is taken to have commenced, on 1 July 1994, immediately after the commencement of Part 3 of the Social Security Legislation Amendment Act (No. 2) 1993.

(d)     The Australian Hearing Services Act 1991 was amended by section 3 only of the Human Services and Health Legislation Amendment Act (No. 2) 1994, subsection 2(2) of which provides as follows:

                 (2)   The amendment made by this Act to the Hearing Services Act 1991 is taken to have commenced on 1 January 1994.

(e)     The Australian Hearing Services Act 1991 was amended by Schedule 14 (item 6) only of the Social Security Legislation Amendment (Budget and Other Measures) Act 1996, subsection 2(4) of which provides as follows:

                 (4)   Schedules 1, 2, 14, 15 and 16 commence on 1 July 1997.

(f)      The Australian Hearing Services Act 1991 was amended by Schedule 1 only of the Hearing Services and AGHS Reform Act 1997, subsections 2(1) and (2) of which provide as follows:

                 (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

                 (2)   Part 2 of Schedule 1 commences on 1 July 1997.

(g)     The Australian Hearing Services Act 1991 was amended by Schedule 2 (items 823-837) only of the Audit (Transitional and Miscellaneous) Amendment Act 1997, subsection 2(2) of which provides as follows:

                 (2)   Schedules 1, 2 and 4 commence on the same day as the Financial Management and Accountability Act 1997.

(h)     The Australian Hearing Services Act 1991 was amended by Schedule 1 (items 174-180) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   In this Act, commencing time means the time when the Public Service Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

(i)      The Australian Hearing Services Act 1991 was amended by Schedule 10 (items 88 and 89) only of the Corporate Law Economic Reform Program Act 1999, subsections 2(2)(c) of which provides as follows:

                 (2)   The following provisions commence on a day or days to be fixed by Proclamation:

                              (c)   the items in Schedules 10, 11 and 12.

(j)      The Australian Hearing Services Act 1991 was amended by Schedule 3 (item 41) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.

(k)     Subsection 2(1) (item 2) of the Designs (Consequential Amendments) Act 2003 provides as follows:

                 (1)   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

2.  Schedules 1 and 2

Immediately after the commencement of section 4 of the Designs Act 2003.

17 June 2004


Table of Amendments

ad. = added or inserted    am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

Part 1

 

S. 1......................................

am. No. 82, 1997

S. 3......................................

rep. No. 82, 1997

S. 4 .....................................

am. No. 136, 1992; No. 82, 1997; No. 55, 2001; No. 8, 2005

S. 5 .....................................

am. No. 136, 1992; Nos. 61 and 76, 1993; Nos. 78 and 116, 1994; No. 84, 1996; No. 82, 1997

 

rep. No. 82, 1997

S. 6A ..................................

ad. No. 111, 2001

Part 2

 

Note to s. 7(2) ...................

ad. No. 152, 1997

S. 8......................................

am. No. 82, 1997; No. 146, 1999

Notes to s. 8(4)-(8)...........

am. No. 46, 2011

S. 9......................................

am. No. 82, 1997

S. 9A...................................

ad. No. 82, 1997

S. 10 ...................................

rep. No. 152, 1997

S. 11....................................

rep. No. 82, 1997

S. 12 ...................................

am. No. 152, 1997

Part 3

 

Division 1

 

S. 15....................................

am. No. 82, 1997

Heading to s. 16................

am. No. 82, 1997

S. 16....................................

am. No. 82, 1997

S. 16A.................................

ad. No. 82, 1997

Division 2

 

Ss. 17-21............................

am. No. 82, 1997

S. 22 ...................................

am. Nos. 82 and 152, 1997

S. 24....................................

am. No. 82, 1997

 

rep. No. 152, 1997

Division 3

 

Heading to Div. 3 of Part 3........................................

rs. No. 82, 1997

Ss. 25-30............................

am. No. 82, 1997

S. 31 ...................................

am. Nos. 82 and 152, 1997; No. 156, 1999

S. 32....................................

am. No. 82, 1997; No. 46, 2011

Notes to s. 32(1), (2).........

ad. No. 46, 2011

Division 4

 

S. 34....................................

am. No. 82, 1997

Part 4

 

S. 39 ...................................

rep. No. 152, 1997

Part 5

 

Heading to Part 5..............

rs. No. 82, 1997

Heading to s. 41................

am. No. 82 1997

S. 41....................................

am. No. 82, 1997

Heading to s. 42................

am. No. 82 1997

S. 42....................................

am. No. 82, 1997

Heading to s. 43................

am. No. 82 1997

S. 43....................................

am. No. 82, 1997

Heading to s. 44................

am. No. 82 1997

S. 44....................................

am. No. 82, 1997

S. 45....................................

am. No. 82, 1997

S. 46....................................

am. Nos. 82 and 152, 1997; No. 156, 1999

S. 47....................................

am. No. 82, 1997

Heading to s. 48................

am. No. 82 1997

S. 48....................................

am. No. 82, 1997; No. 46, 2011

Note to s. 48(1)..................

ad. No. 46, 2011

S. 49....................................

am. No. 82, 1997

Part 6

 

S. 51....................................

am. No. 82, 1997; No. 8, 2005

S. 52 ...................................

am. No. 152, 1997

S. 53....................................

am. No. 118, 1992; No. 82, 1997; No. 101, 2006

Ss. 54, 55............................

am. No. 8, 2005

S. 56 ...................................

am. No. 88, 1992; No. 8, 2005

S. 58....................................

rep. No. 8, 2005

S. 59 ...................................

rep. No. 152, 1997

S. 60....................................

am. No. 152, 1997

S. 61....................................

rep. No. 152, 1997

S. 62....................................

am. No. 82, 1997

S. 63A.................................

ad. No. 82, 1997

S. 63B.................................

ad. No. 8, 2005

Part 7

 

Ss. 64, 65............................

am. No. 82, 1997

S. 66 ...................................

am. Nos. 88 and 136, 1992; No. 76, 1993; No. 148, 2003

S. 67....................................

am. No. 82, 1997; No. 146, 1999; No. 5, 2011

S. 68....................................

am. No. 146, 1999

S. 69....................................

am. No. 82, 1997; No. 146, 1999; No. 5, 2011

S. 70....................................

am. No. 82, 1997

S. 71....................................

rep. No. 152, 1997

S. 77....................................

am. No. 82, 1997

Schedule 2

 

Schedule 2 ........................

ad. No. 76, 1993


Table A

Application, saving or transitional provisions

Hearing Services and AGHS Reform Act 1997 (No. 82, 1997)

Schedule 1 

Part 2

62  Section 41

Note 2:    This item alters the name of an office. Section 25B of the Acts Interpretation Act 1901 provides that the office continues in existence under the new name so that its identity is not affected.

92  Transitional--Authority may continue to provide hearing services to eligible persons for up to 6 months

(1)       The Minister may, by writing, determine that, despite the eligible person amendments made by this Schedule, the Hearing Services Act 1991 continues to apply, until the specified time, in relation to the provision by the Authority of hearing services to specified eligible persons in specified circumstances, as if those amendments had not been made.

Note:       For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.

(2)       The time specified in the determination must not be later than 31  December 1997.

(3)       A determination under subitem (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

(4)       In this item:

eligible person amendments means:

                     (a)  the repeal of the definitions of eligible person, hearing products and hearing services set out in subsection 4(1) of the Hearing Services Act 1991; and

                     (b)  the repeal of subsection 4(3) of that Act; and

                     (c)  the repeal of section 5 of that Act; and

                     (d)  the repeal of paragraph 8(1)(a) of that Act.

93  Transitional--amendment of section 24 of the Hearing Services Act 1991

            The amendments of section 24 of the Hearing Services Act 1991 made by this Schedule have no effect if that section is repealed on or before 1 July 1997.

94  Transitional--transfer of certain Authority liabilities to the Commonwealth

(1)       This item applies to a liability of the Authority that was incurred before 1 July 1997 under an arrangement under paragraph 8(1)(d) of the Hearing Services Act 1991.

(2)       The Minister may, by writing, make any or all of the following declarations:

                     (a)  a declaration that a specified liability ceases to be a liability of the Authority and becomes a liability of the Commonwealth at the beginning of 1 July 1997;

                     (b)  a declaration that a specified instrument relating to a specified liability continues to have effect after the liability becomes a liability of the Commonwealth as if a reference in the instrument to the Authority were a reference to the Commonwealth;

                     (c)  a declaration that the Commonwealth becomes the Authority's successor in law in relation to a specified liability immediately after the liability becomes a liability of the Commonwealth.

Note:       A liability or instrument may be specified by name, by inclusion in a specified class or in any other way.

(3)       A declaration under subitem (2) has effect accordingly.

(4)       A declaration under subitem (2) must not be made after 31 December 1997.

(5)       A copy of a declaration under subitem (2) is to be published in the Gazette within 14 days after the making of the declaration.

(6)       If a declaration is in force under subitem (2), regulation 3H of the Health Insurance Commission Regulations has effect as if:

                     (a)  the reference in subregulation 3H(2) of those regulations to Authority included a reference to the Commonwealth; and

                     (b)  the first reference in subregulation 3H(3) of those regulations to the Authority included a reference to the Authority.

 

Health and Aged Care Legislation Amendment (Application of Criminal Code) Act 2001 (No. 111, 2001)

4  Application of amendments

             (1)  Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.

             (2)  For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.

 

Financial Framework Legislation Amendment Act 2005 (No. 8, 2005)

Schedule 2

174  Saving provision--provisions that formerly referred to the Treasurer

(1)       Any thing that:

                     (a)  was done by the Treasurer, or by a delegate of the Treasurer, before the commencing time under an affected provision; and

                     (b)  was in effect immediately before the commencing time;

continues to have effect after the commencing time as if it had been done by the Finance Minister under the affected provision.

(2)       In this item:

affected provision means a provision that is amended by an item in this Schedule so as to replace references to the Treasurer with references to the Finance Minister.

commencing time means the day this Act receives the Royal Assent.

Finance Minister means the Minister who administers the Financial Management and Accountability Act 1997.

 

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
(No. 101, 2006)

Schedule 6

5  Application of Schedule 5 amendments

The repeals and amendments made by Schedule 5 apply to acts done or omitted to be done, or states of affairs existing, after the commencement of the amendments.

6  Object

The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:

                     (a)  any act done or omitted to be done; or

                     (b)  any state of affairs existing; or

                     (c)  any period ending;

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

7  Making and amending assessments, and doing other things, in relation to past matters

Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):

                     (a)  making or amending an assessment (including under a provision that is itself repealed or amended);

                     (b)  exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998-99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.

                   Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998-99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.

                   The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998-99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.

                   Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.

                   Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.

Example 2: During the 1997-98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.

                   Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.

                   Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.

8  Saving of provisions about effect of assessments

If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

9  Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty

If:

                     (a)  a provision or part of a provision that is repealed or amended by this Act provides for the payment of:

                              (i)  general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or

                             (ii)  interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and

                     (b)  in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;

then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.

10  Repeals disregarded for the purposes of dependent provisions

If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.

11  Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901

This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.

 

Acts Interpretation Amendment Act 2011 (No. 46, 2011)

Schedule 3

10  Saving--appointments

The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.

11  Transitional regulations

The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.


 



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