Contents

Part 1--Preliminary                                                                                                              1

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

2............ Commencement [see Note 1] .............................................................. 1

3............ Interpretation--definitions .................................................................. 1

4............ Interpretation--meaning of carry by post ............................................ 4

5............ Interpretation--meaning of carry by ordinary post ............................. 4

6............ Interpretation--meaning of subsidiary ................................................ 4

7............ Extraterritorial operation of Act ........................................................... 4

8............ Extension of Act to certain external Territories ................................... 5

9............ Extension of Act to offshore areas ...................................................... 5

10.......... Act binds the Crown ........................................................................... 5

11.......... Act subject to Radiocommunications Act and Telecommunications Act etc.             6

11A....... Application of the Criminal Code ....................................................... 6

Part 2--Australia Post and its Board                                                                         7

Division 1--Constitution, functions and powers of Australia Post       7

12.......... Australia Post continues in existence .................................................. 7

13.......... Australia Post continues to be body corporate etc. .............................. 7

14.......... Functions--the principal function ....................................................... 7

15.......... Functions--subsidiary function .......................................................... 7

16.......... Functions--incidental businesses and activities .................................. 7

17.......... General powers ................................................................................... 8

18.......... Specific postal and postal related powers ............................................ 8

19.......... Other powers ...................................................................................... 9

Division 2--Australia Post's Board and Managing Director                11

20.......... The Board ......................................................................................... 11

21.......... The Managing Director ..................................................................... 11

22.......... Constitution of the Board .................................................................. 11

23.......... Role of the Board .............................................................................. 11

24.......... Duties of the Managing Director ....................................................... 11

Part 3--Australia Post's obligations and reserved services                         12

Division 1--Obligations                                                                                              12

25.......... Obligations generally ........................................................................ 12

26.......... Commercial obligation ...................................................................... 12

27.......... Community service obligations ......................................................... 12

28.......... General governmental obligations ..................................................... 13

28A....... Australia Post may return letters received from foreign postal authorities                 13

Division 1A--Performance standards and audits                                        14

28B....... Interpretation ..................................................................................... 14

28C....... Performance standards to be met by Australia Post .......................... 14

28D....... Auditor-General to report on compliance with prescribed performance standards    14

28E........ Service improvement plans ............................................................... 15

Division 2--Reserved services                                                                                16

29.......... Services reserved to Australia Post etc. ............................................. 16

30.......... Exceptions to reserved services ......................................................... 16

30A....... Enforcement for infringement of reserved services ........................... 19

31.......... Actions for infringement of reserved services etc. ............................ 20

Part 4--Australia Post's operations                                                                           22

Division 1--Terms and conditions applying to services                            22

32.......... Terms and conditions generally ......................................................... 22

32A....... Terms and conditions--bulk interconnection service ........................ 23

32B....... Regulations may provide for inquiries into certain disputes about bulk services       23

32C....... Terms and conditions--incoming overseas mail service ................... 24

32D....... Exemption from Part IIIA of the Competition and Consumer Act .... 25

33.......... Certain postage charges subject to Ministerial review ....................... 25

33A....... Postage stamps not to be sold etc. for less than usual retail price ...... 26

34.......... Immunity from certain actions ........................................................... 27

Division 2--Corporate plans                                                                                   28

38.......... Matters to be considered in setting financial target ............................ 28

40.......... Minister may direct certain variations of corporate plans .................. 28

Division 3--Other accountability requirements                                            30

43.......... Extra general matters to be included in annual reports ....................... 30

44.......... Extra financial matters to be included in annual reports ..................... 32

49.......... Minister may give directions to the Board ......................................... 33

50.......... Australia Post and Board not otherwise subject to government direction 33

Part 4A--Monitoring of Australia Post                                                                  34

Division 2--Role of the ACCC                                                                               34

50H....... ACCC may require Australia Post to keep records ........................... 34

50I......... ACCC may publish reports analysing records .................................. 34

50J........ Minister may direct ACCC to report ................................................. 34

50K....... Publication of confidential information ............................................. 35

Part 5--Finance                                                                                                                     36

51.......... Determination of Australia Post's initial capital under Act ................ 36

52.......... Australia Post's capital ...................................................................... 36

53.......... Revaluation of assets ......................................................................... 37

54.......... Payments of dividends to Commonwealth ........................................ 37

55.......... Interim dividends .............................................................................. 38

56.......... Reimbursement of cost of complying with directions ....................... 38

56A....... Recovery of costs incurred by the ACCC ......................................... 39

57.......... Expenditure of Australia Post's money ............................................. 40

60.......... Borrowings from Commonwealth .................................................... 40

61.......... Borrowings from persons other than Commonwealth ...................... 41

62.......... Security for borrowings .................................................................... 41

63.......... Liability to taxation ............................................................................ 41

Part 6--Directors of Australia Post                                                                           42

Division 1--Meetings of the Board                                                                      42

64.......... Interpretation--meaning of the required minimum number of directors   42

65.......... Times and places of meetings ............................................................ 42

66.......... Presiding at meetings ........................................................................ 42

67.......... Quorum and voting at meetings ........................................................ 42

68.......... Conduct of meetings ......................................................................... 43

69.......... Resolutions without meetings ........................................................... 43

70.......... Minutes ............................................................................................. 44

71.......... Disclosure not required in relation to publicly available goods or services                44

Division 2--Provisions relating to directors other than the Managing Director              45

72.......... Division applies to directors other than Managing Director .............. 45

73.......... Appointment of directors .................................................................. 45

74.......... Term of appointment ......................................................................... 45

75.......... Directors hold office on part time basis ............................................. 45

76.......... Remuneration and allowances ........................................................... 45

77.......... Leave of absence ............................................................................... 46

78.......... Resignation ....................................................................................... 46

79.......... Termination of appointment .............................................................. 46

80.......... Terms and conditions of appointment not provided for by Act ......... 47

81.......... Deputy Chairperson .......................................................................... 47

82.......... Acting appointments ......................................................................... 48

Division 3--Provisions relating to the Managing Director                     49

83.......... Appointment ..................................................................................... 49

84.......... Managing Director holds office during Board's pleasure ................. 49

85.......... Managing Director holds office on full time basis ............................ 49

86.......... Terms and conditions of appointment not provided for by Act ......... 49

87.......... Disclosure of interests ....................................................................... 49

88.......... Acting Managing Director ................................................................ 49

Part 7--Australia Post's staff                                                                                        51

89.......... Staff .................................................................................................. 51

90.......... Australia Post as employer ................................................................ 51

Part 7A--Application of State and Territory laws                                          52

90A....... Australia Post not entitled to immunities or privileges of Commonwealth                52

90B....... Discriminatory laws do not apply ..................................................... 52

90C....... State or Territory laws do not apply retrospectively before 1 January 1991              52

90D....... Laws relating to buildings, structures and facilities do not apply ...... 52

Part 7B--Dealing with articles and their contents                                            54

Division 1--Interpretation                                                                                        54

90E........ Definitions ........................................................................................ 54

90F........ Meaning of authorised ASIO officer ................................................. 57

90FA..... Meaning of authorised discloser ...................................................... 57

90FB..... Meaning of authorised examiner ...................................................... 57

Division 2--Limits on use or disclosure of information and documents                 59

Subdivision A--Use or disclosure by current employees of Australia Post 59

90G....... Application of Subdivision ............................................................... 59

90H....... Prohibition on use or disclosure by current employees ..................... 59

90J........ Permitted use or disclosure whether or not information or document is specially protected      60

90K....... Extra situations in which use or disclosure is permitted if information or document is not specially protected         62

90L........ Disclosure of personal information by consent ................................. 64

Subdivision B--Use or disclosure by former employees of Australia Post 64

90LA..... Application of Subdivision ............................................................... 64

90LB..... Prohibition on use or disclosure by former employees ..................... 65

90LC..... Permitted use or disclosure whether or not information or document is specially protected      66

90LCA.. Extra situations in which use or disclosure is permitted if information or document is not specially protected         67

Subdivision C--Secondary use or disclosure by other people                       67

90LD..... Application of Subdivision ............................................................... 67

90LE..... Prohibition on secondary use or disclosure by other people ............. 68

90LF..... Secondary use or disclosure permitted if for same purpose as original disclosure or use          68

Subdivision D--Miscellaneous                                                                               69

90LG..... Division does not authorise opening or examining ........................... 69

90LH..... Division does not affect powers etc. in relation to things other than information or documents                69

Division 3--Limits on opening and examining articles                              70

90M...... Articles to which Division applies .................................................... 70

90N....... Prohibition on opening or examining article ...................................... 70

90P........ Examining without opening .............................................................. 70

90Q....... Undeliverable articles ........................................................................ 70

90R....... Repair ................................................................................................ 71

90S........ Articles on which customs duty is payable etc. ................................. 71

90T........ Articles reasonably believed to consist of, or contain, certain drugs or other chemical compounds          72

90U....... Articles consisting of, or containing, quarantine material .................. 74

90UA.... Removing scam mail from the normal course of carriage .................. 76

90UB.... Opening and examining scam mail .................................................... 77

90UC.... Dealing with or returning scam mail ................................................. 78

90V....... Articles to carry notice of opening etc. .............................................. 78

90W...... Permitted or required dealings are not prohibited by section 90H, 90LB or 90LE    79

90X....... Articles may be dealt with under other provisions despite obligations under this Division       79

Division 4--Dealing with dangerous, offensive etc. articles                   81

90Y....... Articles to which Division applies .................................................... 81

90Z........ Dealing with dangerous or deleterious things ................................... 81

90ZA..... Destruction of physically offensive things ........................................ 81

90ZB..... Permitted dealings are not prohibited by section 90H, 90LB, 90LE or 90N              82

Division 5--Miscellaneous                                                                                        83

90ZC..... Australia Post and employees not liable for actions in good faith under this Part      83

91.......... Giving Australia Post information about articles removed from the normal course of carriage                 83

Part 8--Miscellaneous                                                                                                        85

93.......... Delegation of Australia Post's powers .............................................. 85

94.......... Delegation of Board's powers .......................................................... 85

95.......... Post-boxes ........................................................................................ 86

96.......... Australia Post's seal .......................................................................... 86

97.......... Confirmation of contracts and authentication and execution of documents                86

98.......... Unclaimed money ............................................................................. 87

99.......... Lands Acquisition Act ...................................................................... 87

100........ Public Works Committee Act ............................................................ 88

101........ Articles carried by post to be taken to be Australia Post's property .. 88

102........ Regulations ....................................................................................... 88

Notes                                                                                                                                              91

An Act relating to the Australian Postal Corporation

  

Notes to the Australian Postal Corporation Act 1989

Note 1

The Australian Postal Corporation Act 1989 as shown in this compilation comprises Act No. 64, 1989 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.

All relevant information pertaining to application, saving or transitional provisions prior to 8 July 1997 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Australian Postal Corporation Act 1989	64, 1989	19 June 1989	1 July 1989 (see Gazette 1989, No. S230)
Transport and Communications Legislation Amendment Act (No. 2) 1989	23, 1990	17 Jan 1990	Part 5 (ss. 11-13): Royal Assent (a)	--
Telecommunications (Transitional Provisions and Consequential Amendments) Act 1991	99, 1991	27 June 1991	Part 4 (s. 25): 1 July 1991 (b)	--
Transport and Communications Legislation Amendment Act (No. 2) 1992	71, 1992	26 June 1992	Part 4 (ss. 9-12): Royal Assent (c)	--
Radiocommunications (Transitional Provisions and Consequential Amendments) Act 1992	167, 1992	11 Dec 1992	1 July 1993	--
Transport and Communications Legislation Amendment Act 1993	4, 1994	18 Jan 1994	18 Jan 1994	S. 2(2)
Australian Postal Corporation Amendment Act 1994	142, 1994	5 Dec 1994	Ss. 4(a), (f), 14(c), (d) and 16(a): 1 Jan 1995 Remainder: Royal Assent	Ss. 22(2), 23(2), (3), 24(2), 27(2), 28(2) and 32(2)
Competition Policy Reform Act 1995	88, 1995	20 July 1995	S. 32: 17 Aug 1995 (d) S. 77: 6 Nov 1995 (see Gazette 1995, No. S423) (d)	--
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 2 (item 18): (e)	--
Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997	59, 1997	3 May 1997	Schedule 1 (items 5, 6): 1 July 1997 (f)	--
Tax Law Improvement Act 1997	121, 1997	8 July 1997	S. 4: Royal Assent (g) Schedule 3 (item 64): (g)	S. 4 [see Table A]
Audit (Transitional and Miscellaneous) Amendment Act 1997	152, 1997	24 Oct 1997	Schedule 2 (items 447-474): 1 Jan 1998 (see Gazette 1997, No. GN49) (h)	--
Customs and Excise Legislation Amendment Act (No. 1) 1998	8, 1998	31 Mar 1998	Schedule 2: Royal Assent (i)	--
Telecommunications Legislation Amendment Act 1999	52, 1999	5 July 1999	Schedule 3 (item 6): 2 Aug 1999 (j)	--
Corporate Law Economic Reform Program Act 1999	156, 1999	24 Nov 1999	Schedule 10 (items 49-52): 13 Mar 2000 ( see Gazette 2000, No. S114) (k)	--
Australian Security Intelligence Organisation Legislation Amendment Act 1999	161, 1999	10 Dec 1999	Schedule 3 (items 1, 18, 19): (l)	--
Customs Legislation Amendment (Criminal Sanctions and Other Measures) Act 2000	23, 2000	3 Apr 2000	Schedules 1-3: 26 May 2000 (see Gazette 2000, No. S269) Remainder: Royal Assent	--
Communications and the Arts Legislation Amendment (Application of Criminal Code) Act 2001	5, 2001	20 Mar 2001	S. 4 and Schedule 1 (items 13-17): (m)	S. 4 [see Table A]
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	Ss. 4-14 and Schedule 3 (item 62): 15 July 2001 (see Gazette 2001, No. S285) (n)	Ss. 4-14 [see Note 1]
Trade Practices Legislation Amendment Act 2003	134, 2003	17 Dec 2003	Schedules 1 and 2: 1 Mar 2004 (see Gazette 2004, No. GN8) Remainder: Royal Assent	--
Australian Crime Commission Amendment Act 2004	30, 2004	2 Apr 2004	Schedule 2 (items 2, 3): Royal Assent	--
Postal Services Legislation Amendment Act 2004	69, 2004	22 June 2004	22 June 2004	S. 4 [see Table A]
Offshore Petroleum (Repeals and Consequential Amendments) Act 2006	17, 2006	29 Mar 2006	Schedule 2 (items 6-9): 1 July 2008 (see s. 2(1) and F2008L02273)	--
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 2 (item 19), Schedule 5 (items 25-31) and Schedule 6 (items 1, 5-11): Royal Assent	Sch. 6 (items 1, 5-11) [see Table A]
Australian Postal Corporation Amendment (Quarantine Inspection and Other Measures) Act 2007	156, 2007	24 Sept 2007	Schedule 1: 24 Mar 2008 Remainder: Royal Assent	Sch. 1 (item 25) [see Table A]
Offshore Petroleum Amendment (Greenhouse Gas Storage) Act 2008	117, 2008	21 Nov 2008	Schedule 3 (item 3): 22 Nov 2008	--
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008	144, 2008	9 Dec 2008	Schedule 3 (items 1, 2): 10 Dec 2008	--
Customs Legislation Amendment (Name Change) Act 2009	33, 2009	22 May 2009	Schedule 2 (items 9-11): 23 May 2009	--
Trade Practices Amendment (Australian Consumer Law) Act (No. 2) 2010	103, 2010	13 July 2010	Schedule 6 (items 1, 32-37): 1 Jan 2011	--
Financial Framework Legislation Amendment Act 2010	148, 2010	17 Dec 2010	Schedule 3: 18 Dec 2010	--
Statute Law Revision Act 2011	5, 2011	22 Mar 2011	Schedule 5 (items 36, 37): 19 Apr 2011	--
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Schedule 2 (items 228-233) and Schedule 3 (items 10, 11): 27 Dec 2011	Sch. 3 (items 10, 11) [see Table A]

(a)     The Australian Postal Corporation Act 1989 was amended by Part 5 (sections 11-13) only of the Transport and Communications Legislation Amendment Act (No. 2) 1989, subsection 2(1) of which provides as follows:

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

(b)     The Australian Postal Corporation Act 1989 was amended by Part 4 (section 25) only of the Telecommunications (Transitional Provisions and Consequential Amendments) Act 1991, subsection 2(2) of which provides as follows:

                 (2)   Part 2, Part 3 (except section 24) and Part 4 commence on 1 July 1991.

(c)     The Australian Postal Corporation Act 1989 was amended by Part 4 (sections 9-12) only of the Transport and Communications Legislation Amendment Act (No. 2) 1992, subsection 2(1) of which provides as follows:

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

(d)     The Australian Postal Corporation Act 1989 was amended by sections 32 and 77 only of the Competition Policy Reform Act 1995, subsections 2(1)(a) and (2) of which provide as follows:

                 (1)   The following provisions commence on the 28th day after the day on which this Act receives the Royal Assent:

                              (a)   Parts 1, 2 and 7;

                 (2)   Part 3 commences on a day to be fixed by Proclamation. However, if Part 3 does not commence by Proclamation within the period of 6 months beginning on the day on which this Act receives the Royal Assent, then it commences on the first day after the end of that period.

(e)     The Australian Postal Corporation Act 1989 was amended by Schedule 2 (item 18) only of the Statute Law Revision Act 1996, subsection 2(2) of which provides as follows:

                 (2)   Each item in Schedule 2 commences or is taken to have commenced (as the case requires) at the time specified in the note at the end of the item.

         Item 18 is taken to have commenced immediately after the commencement of section 12 of the Australian Postal Corporation Amendment Act 1994.

         Section 12 commenced on 5 December 1994.

(f)      The Australian Postal Corporation Act 1989 was amended by Schedule 1 (items 5 and 6) only of the Telecommunications (Transitional Provisions and Consequential Amendments) Act 1997, subsection 2(2)(d) of which provides as follows:

                 (2)   The following provisions commence on 1 July 1997:

                              (d)   Schedule 1;

(g)     The Australian Postal Corporation Act 1989 was amended by Schedule 3 (item 64) only of the Tax Law Improvement Act 1997, subsections 2(1)-(3) of which provide as follows:

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

                 (2)   Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.

                 (3)   Each of the other Schedules (except Schedule 12) commences immediately after the commencement of the immediately preceding Schedule.

(h)     The Australian Postal Corporation Act 1989 was amended by Schedule 2 (items 447-474) 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.

(i)      The Australian Postal Corporation Act 1989 was amended by Schedule 2 only of the Customs and Excise Legislation Amendment Act (No. 1) 1998, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsections (2) to (5), this Act commences on the day on which it receives the Royal Assent.

(j)      The Australian Postal Corporation Act 1989 was amended by Schedule 3 (item 6) only of the Telecommunications Legislation Amendment Act 1999, subsection 2(4) of which provides as follows:

                 (4)   Subject to subsection (5), Schedule 3 commences on the commencement of section 1 of the Telecommunications (Consumer Protection and Service Standards) Act 1999.

(k)     The Australian Postal Corporation Act 1989 was amended by Schedule 10 (items 49-52) only of the Corporate Law Economic Reform Program Act 1999, subsection 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.

(l)      The Australian Postal Corporation Act 1989 was amended by Schedule 3 (items 1, 18 and 19) only of the Australian Security Intelligence Organisation Legislation Amendment Act 1999, subsection 2(2) of which provides as follows:

Schedule 3

                 (2)   Subject to subsections (3) to (6), Schedule 3 commences immediately after the commencement of the other Schedules to this Act.

         The other Schedules to this Act commenced on Royal Assent.

(m)    The Australian Postal Corporation Act 1989 was amended by Schedule 1 (items 13-17) only of the Communications and the Arts Legislation Amendment (Application of Criminal Code) Act 2001, subsection 2(1)(a) of which provides as follows:

                 (1)   Subject to this section, this Act commences at the latest of the following times:

                              (a)   immediately after the commencement of item 15 of Schedule 1 to the Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000;

         Item 15 commenced on 24 May 2001.

(n)     The Australian Postal Corporation Act 1989 was amended by Schedule 3 (item 62) 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.

Table of Amendments

ad. = added or inserted    am. = amended      rep. = repealed      rs. = repealed and substituted
Provision affected	How affected
Part 1
S. 3......................................	am. No. 142, 1994; No. 152, 1997; No. 69, 2004; No. 5, 2011
S. 6......................................	rs. No. 142, 1994
	am. No. 55, 2001
S. 8......................................	am. No. 71, 1992
Heading to s. 9..................	am. No. 17, 2006
S. 9......................................	am. No. 71, 1992; No. 17, 2006; No. 117, 2008
Heading to s. 11................	am. No. 52, 1999
S. 11....................................	am. No. 99, 1991; No. 167, 1992; No. 59, 1997; No. 52, 1999
S. 11A.................................	ad. No. 5, 2001
Part 2
Division 1
Note to s. 13.......................	ad. No. 152, 1997
S. 18....................................	am. No. 142, 1994; No. 59, 1997
Division 2
S. 23....................................	am. No. 142, 1994
Part 3
Division 1
S. 27....................................	am. No. 71, 1992; No. 142, 1994
S. 28....................................	am. No. 152, 1997; No. 148, 2010
S. 28A.................................	ad. No. 142, 1994
Division 1A
Div. 1A of Part 3 ................	ad. No. 142, 1994
S. 28B.................................	ad. No. 142, 1994
S. 28C.................................	ad. No. 142, 1994
	am. No. 156, 2007
S. 28D.................................	ad. No. 142, 1994
S. 28E.................................	ad. No. 142, 1994
	am. No. 156, 2007
Division 2
S. 29....................................	am. No. 142, 1994
S. 30....................................	am. No. 142, 1994; No. 43, 1996; No. 69, 2004
S. 30A.................................	ad. No. 69, 2004
S. 31....................................	am. No. 142, 1994
Part 4
Division 1
S. 32....................................	am. No. 142, 1994; No. 134, 2003; No. 103, 2010
S. 32A.................................	ad. No. 142, 1994
Heading to s. 32B..............	am. No. 69, 2004
S. 32B.................................	ad. No. 142, 1994
	am. No. 88, 1995; No. 134, 2003; No. 69, 2004; No. 103, 2010
S. 32C.................................	ad. No. 142, 1994
Heading to s. 32D.............	am. No. 103, 2010
S. 32D.................................	ad. No. 88, 1995
	am. No. 103, 2010
S. 33....................................	am. No. 142, 1994
S. 33A.................................	ad. No. 142, 1994
	am. No. 88, 1995; No. 103, 2010
Division 2
Ss. 35-37............................	rep. No. 152, 1997
S. 38....................................	am. No. 152, 1997; No. 148, 2010
S. 39....................................	rep. No. 152, 1997
S. 40....................................	am. No. 142, 1994; No. 152, 1997
S. 41....................................	rep. No. 152, 1997
Division 3
S. 42 ...................................	rep. No. 152, 1997
Heading to s. 43................	am. No. 152, 1997
S. 43....................................	am. No. 142, 1994; No. 152, 1997; No. 148, 2010
Heading to s. 44................	am. No. 152, 1997
S. 44....................................	am. No. 142, 1994; No. 152, 1997; No. 148, 2010
Ss. 45-48............................	rep. No. 152, 1997
S. 50....................................	am. No. 148, 2010
Part 4A
Part 4A................................	ad. No. 69, 2004
Division 2
Ss. 50H-50K.......................	ad. No. 69, 2004
Part 5
Ss. 54, 55............................	am. No. 142, 1994
S. 56A.................................	ad. No. 69, 2004
S. 57....................................	am. No. 152, 1997
Ss. 58, 59............................	rep. No. 152, 1997
S. 60....................................	am. No. 5, 2011
S. 63....................................	am. No. 121, 1997; No. 101, 2006
Part 6
Division 1
S. 67....................................	am. No. 152, 1997; No. 156, 1999
S. 69....................................	am. No. 23, 1990
S. 71....................................	rs. No. 152, 1997
	am. No. 156, 1999
Division 2
Ss. 73, 74............................	rs. No. 142, 1994
S. 79....................................	am. No. 142, 1994; No. 152, 1997; No. 156, 1999
S. 82....................................	am. No. 46, 2011
Notes to s. 82(1), (2).........	ad. No. 46, 2011
Division 3
S. 83....................................	am. No. 142, 1994
S. 88....................................	am. No. 142, 1994; No. 46, 2011
Note to s. 88.......................	ad. No. 46, 2011
Part 7A
Part 7A ...............................	ad. No. 142, 1994
Ss. 90A-90D.......................	ad. No. 142, 1994
Part 7B
Part 7B ...............................	ad. No. 142, 1994
Division 1
S. 90E.................................	ad. No. 142, 1994
	am. No. 161, 1999; No. 101, 2006; No. 156, 2007; No. 33, 2009; No. 103, 2010; No. 46, 2011
S. 90F.................................	ad. No. 142, 1994
Ss. 90FA, 90FB..................	ad. No. 142, 1994
Division 2
S. 90G.................................	ad. No. 142, 1994
S. 90H.................................	ad. No. 142, 1994
	am. No. 5, 2001
S. 90J..................................	ad. No. 142, 1994
	am. Nos. 30 and 69, 2004; No. 156, 2007
S. 90K.................................	ad. No. 142, 1994
	am. No. 101, 2006; No. 156, 2007; No. 144, 2008
Note to s. 90K(2)................	ad. No. 144, 2008
S. 90L..................................	ad. No. 142, 1994
S. 90LA...............................	ad. No. 142, 1994
S. 90LB...............................	ad. No. 142, 1994
	am. No. 5, 2001
S. 90LC...............................	ad. No. 142, 1994
	am. Nos. 30 and 69, 2004
S. 90LCA.............................	ad. No. 142, 1994
S. 90LD...............................	ad. No. 142, 1994
S. 90LE...............................	ad. No. 142, 1994
	am. No. 5, 2001
Ss. 90LF-90LH...................	ad. No. 142, 1994
Division 3
S. 90M.................................	ad. No. 142, 1994
S. 90N.................................	ad. No. 142, 1994
	am. No. 23, 2000; No. 5, 2001; No. 156, 2007
Ss. 90P-90R.......................	ad. No. 142, 1994
S. 90S ................................	ad. No. 142, 1994
	am. No. 8, 1998; No. 23, 2000; No. 101, 2006; No. 156, 2007
S. 90T.................................	ad. No. 23, 2000
	am. No. 101, 2006; No. 156, 2007; No. 33, 2009
S. 90U.................................	ad. No. 156, 2007
Ss. 90UA-90UC.................	ad. No. 156, 2007
S. 90V.................................	ad. No. 142, 1994
	am. No. 23, 2000; No. 156, 2007; No. 33, 2009
Ss. 90W, 90X......................	ad. No. 142, 1994
Division 4
Ss.  90Y, 90Z......................	ad. No. 142, 1994
Ss. 90ZA, 90ZB..................	ad. No. 142, 1994
Division 5
S. 90ZC...............................	ad. No. 142, 1994
	am. No. 23, 2000; No. 156, 2007
S. 91....................................	rep. No. 142, 1994
	ad. No. 156, 2007
Part 8
S. 92....................................	am. No. 4, 1994
	rep. No. 142, 1994
S. 98....................................	am. No. 142, 1994
S. 99....................................	am. No. 23, 1990
S. 102..................................	am. No. 142, 1994; No. 156, 2007

Table A

Application, saving or transitional provisions

Tax Law Improvement Act 1997 (No. 121, 1997)

4  Application of amendments

An amendment made by an item in a Schedule (except Schedule 1) applies to assessments for the 1997-98 income year and later income years, unless otherwise indicated in that Schedule.

Communications and the Arts Legislation Amendment (Application of Criminal Code) Act 2001 (No. 5, 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.

Postal Services Legislation Amendment Act 2004 (No. 69, 2004)

4  Application and saving provision

ACCC's new obligation

                   The Australian Competition and Consumer Commission must fulfil its obligation under subsection 50H(2) of the Australian Postal Corporation Act 1989, as inserted by item 21 of Schedule 1, within 12 months of the commencement of this Act.

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

Schedule 6

1  Application of Schedule 1 and 2 amendments

Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply:

                     (a)  so far as they affect assessments--to assessments for the 2006-07 income year and all later income years; and

                     (b)  otherwise--to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments.

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.

Australian Postal Corporation Amendment (Quarantine Inspection and Other Measures) Act 2007 (No. 156, 2007)

Schedule 1

25  Application

The amendments made by this Schedule apply to articles in the course of post on the date of commencement of this Schedule, regardless of when the articles commenced being in the course of post.

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.