PRIMARY INDUSTRIES AND ENERGY RESEARCH AND DEVELOPMENT ACT 1989

This compilation was prepared on 10 July 2008
taking into account amendments up to Act No. 66 of 2008

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 [see Note 1] .............................................................. 1

3............ Objects ................................................................................................ 1

4............ Definitions .......................................................................................... 2

5............ Levies attached to R&D Corporations or R&D Funds ...................... 7

6............ Redirecting levies ................................................................................ 8

7............ Representative organisations .............................................................. 9

Part 2--Research and Development Corporations 10

Division 1--Establishment, functions and powers of Research and Development Corporations 10

8............ Establishment of Research and Development Corporations ............ 10

9............ Establishment of the Rural Industries Research and Development Corporation 10

10.......... R&D Corporation is body corporate etc. ......................................... 10

11.......... Functions .......................................................................................... 11

12.......... Powers .............................................................................................. 12

13.......... Agreements for carrying out R&D activities by other persons ........ 12

14.......... Agreements for carrying out R&D activities with other persons ..... 13

15.......... Consultations with persons and organisations ................................. 14

Division 2--Constitution of Research and Development Corporations 15

16.......... Constitution ...................................................................................... 15

17.......... Appointment of directors ................................................................. 15

18.......... Members of executive of representative organisation not eligible for appointment etc. 15

Division 3--R&D plans and annual operational plans 16

19.......... R&D plans ........................................................................................ 16

20.......... Approval of R&D plans ................................................................... 16

21.......... Variation of R&D plans .................................................................... 17

22.......... Approval for varied R&D plans to run for 4 years from next 1 July 18

23.......... When variations of R&D plans take effect ....................................... 19

24.......... Consultation ..................................................................................... 19

25.......... Annual operational plans .................................................................. 19

26.......... Approval of annual operational plans .............................................. 20

27.......... Compliance with R&D plans and annual operational plans ............. 22

Division 4--Accountability 23

28.......... Annual report ................................................................................... 23

29.......... Accountability to representative organisations ................................ 24

Division 5--Finance 26

30.......... Payments to R&D Corporation--general ........................................ 26

30A....... Payments to an R&D Corporation established in respect of the fishing industry 27

31.......... Government matching payments not to exceed levy and certain other payments 29

32.......... Commonwealth's matching payments not to exceed certain proportion of production 29

33.......... Expenditure of money of R&D Corporations .................................. 30

34.......... Commonwealth to be paid levy expenses from R&D Corporations 31

35.......... Commonwealth to be reimbursed for refunds of levy [see Note 2] . 31

36.......... Transfers of money where levies redirected ..................................... 31

37.......... Payment of amounts of levy where levies redirected ....................... 32

38.......... Payment of matching contributions where levies redirected ............ 33

39.......... Treatment of amounts received, after levies redirected, as a result of earlier expenditure 33

40.......... Separate accounting records .............................................................. 35

41.......... Borrowing from Commonwealth ...................................................... 35

42.......... Borrowing from persons other than the Commonwealth ................. 35

43.......... Guarantee of borrowing .................................................................... 35

44.......... Borrowing not otherwise permitted ................................................. 36

45.......... R&D Corporations may give security .............................................. 36

46.......... Liability to taxation .......................................................................... 36

46A....... Delegation by Finance Minister ....................................................... 37

Division 6--Meetings of Research and Development Corporations 38

47.......... Times and places of meetings ........................................................... 38

48.......... Presiding at meetings ........................................................................ 38

49.......... Quorum ............................................................................................. 38

50.......... Voting at meetings ............................................................................ 38

51.......... Conduct of meetings ......................................................................... 39

52.......... Resolutions without meetings .......................................................... 39

53.......... Minutes ............................................................................................ 39

55.......... Persons may be invited to attend meetings ...................................... 39

Division 7--Annual general meetings 40

56.......... Application of Division .................................................................... 40

57.......... List of levy payers ........................................................................... 40

58.......... R&D Corporation to convene annual general meetings .................... 41

59.......... Notice of the convening of an annual general meeting ...................... 41

60.......... Purpose of annual general meeting .................................................... 41

61.......... Regulations may provide for certain matters .................................... 42

62.......... Conduct of annual general meetings .................................................. 43

63.......... Motions of no confidence ................................................................. 43

64.......... Notification of motions passed ........................................................ 44

Division 8--Provisions relating to directors other than Executive Directors 45

65.......... Definition .......................................................................................... 45

66.......... Term of office ................................................................................... 45

67.......... Directors hold office on part‑time basis ........................................... 45

68.......... Remuneration and allowances of directors ....................................... 45

69.......... Terms and conditions of appointment not provided for by Act ...... 46

70.......... Outside employment ........................................................................ 46

71.......... Leave of absence ............................................................................... 46

72.......... Resignation ....................................................................................... 46

73.......... Termination of appointment ............................................................ 46

74.......... Deputy Chairperson ......................................................................... 47

Division 9--Executive Director 49

75.......... Executive Director ............................................................................ 49

76.......... Duties ............................................................................................... 49

77.......... Appointment .................................................................................... 49

78.......... Term of appointment etc. ................................................................. 49

79.......... Executive Director holds office on full‑time or part‑time basis ........ 50

80.......... Executive Director not to engage in other paid employment ............ 50

81.......... Terms and conditions of appointment ............................................. 50

82.......... Leave of absence ............................................................................... 50

83.......... Resignation ....................................................................................... 50

85.......... Acting Executive Director ................................................................. 51

86.......... Exclusion of Executive Director etc. from certain deliberations ....... 51

Division 10--Employees and consultants 53

87.......... Employees ........................................................................................ 53

88.......... Consultants ....................................................................................... 53

Division 11--Miscellaneous 54

89.......... Committees ....................................................................................... 54

90.......... Delegation by R&D Corporation ..................................................... 54

91.......... Delegation by Executive Director ..................................................... 55

Part 3--Research and Development Councils and Research and Development Funds 56

Division 1--Establishment, functions and powers of Research and Development Councils 56

92.......... Establishment ................................................................................... 56

93.......... Functions .......................................................................................... 56

94.......... Powers .............................................................................................. 57

95.......... Consultations with persons and organisations ................................. 57

96.......... Additional functions of the RIR&D Corporation ............................ 58

Division 2--Constitution and meetings of R&D Councils 59

97.......... Constitution of R&D Councils ......................................................... 59

98.......... Appointment of members ................................................................ 59

99.......... Members of executive of representative organisation not eligible for appointment etc. 59

100........ Applied provisions ........................................................................... 60

Division 3--R&D plans and annual operational plans 61

101........ R&D plans ........................................................................................ 61

102........ Annual operational plans .................................................................. 61

103........ Approval etc. of annual operational plans ....................................... 62

104........ Compliance with R&D plans and annual operational plans ............. 63

Division 4--Accountability 64

105........ Annual report ................................................................................... 64

106........ Accountability to representative organisations ................................ 65

Division 5--Research and Development Funds 67

107........ Establishment of Research and Development Funds ....................... 67

108........ Money to be paid into R&D Funds ................................................. 67

109........ Government matching payments not to exceed levy payments ....... 68

110........ Commonwealth's matching payments not to exceed certain proportion of production 68

111........ Additional money payable into R&D Funds ................................... 68

112........ Expenditure of money in R&D Funds .............................................. 69

113........ Commonwealth to be paid levy expenses from R&D Funds ........... 70

114........ Commonwealth to be reimbursed for refunds of levy ...................... 70

115........ Transfers of money where levies redirected ..................................... 71

116........ Payment of amounts of levy where levies redirected ....................... 72

117........ Payment of matching contributions where levies redirected ............ 72

118........ Treatment of amounts received, after levies redirected, as a result of earlier expenditure 73

Division 6--Employees, consultants and administrative agreements 75

119........ Employees ........................................................................................ 75

120........ Consultants ....................................................................................... 75

121........ Administrative agreements ............................................................... 75

Part 4--Selection Committees 76

Division 1--Establishment etc. of Selection Committees 76

122........ Presiding Members of Selection Committees ................................... 76

123........ Minister may request the establishment of a Selection Committee . 76

124........ Establishment of Selection Committees--R&D Corporations ........ 77

125........ Establishment of Selection Committees--predominantly Commonwealth funded R&D Corporations 78

126........ Establishment of Selection Committees--R&D Councils ................ 80

127........ Function of Selection Committees .................................................... 81

128........ Powers of Selection Committees ...................................................... 82

129........ Presiding Member to abolish Selection Committee .......................... 82

Division 2--The selection process 83

130........ Nominations to be made by Selection Committees .......................... 83

131........ Selecting persons for nomination ...................................................... 83

132........ Selection Committee to make only one nomination ......................... 85

133........ Minister may request further information ........................................ 85

134........ Minister may reject nomination ....................................................... 85

Division 3--Preliminary selection arrangements 86

135........ Selection arrangements for proposed R&D Corporations ................ 86

136........ Selection arrangements for the RIR&D Corporation before its establishment 87

137........ Selection arrangements for proposed R&D Councils ....................... 88

Division 4--Other provisions relating to Selection Committees 90

138........ Applied provisions and disclosure of interest provisions ................ 90

139........ Employees ........................................................................................ 91

140........ Consultants ....................................................................................... 91

141........ Annual reports of Selection Committees .......................................... 92

Part 5--Miscellaneous 93

142........ Co‑ordination meetings ..................................................................... 93

143........ Minister may give directions ............................................................ 93

144........ Transfer of assets etc. on the establishment of an R&D Corporation or R&D Council 94

145........ Transfer of assets etc. on cessation of an R&D Corporation or R&D Council 94

146........ Alteration of agreements and instruments on establishment of an R&D Corporation or R&D Council 95

147........ Alteration of agreements and instruments on cessation of an R&D Corporation or R&D Council 96

148........ Renaming of R&D Corporations and R&D Councils ....................... 97

149........ Regulations ....................................................................................... 97

150........ Orders ............................................................................................... 98

Part 6--Transitional provisions and consequential amendments 99

151........ Transitional--Research Funds under the Rural Industries Research Act 1985 99

152........ Transitional--Research Councils and State Research Committees under the Rural Industries Research Act 1985 ........................................................................................................ 102

153........ Transitional--Coal Research Trust Account ................................. 103

154........ Other Trust Accounts .................................................................... 104

155........ Closure of Trust Accounts etc. ...................................................... 105

156........ Abolition of Special Research Council and Special Research Fund 105

157........ Amendments of other Acts ............................................................ 106

Schedule 1--Abolition of Special Research Council and Special Research Fund 107

Part 1--Amendments of the Rural Industries Research Act 1985 107

Part 2--Amendments of other Acts 108

Schedule 2--Amendments of other Acts 109

Notes 111

Notes to the Primary Industries and Energy Research and Development Act 1989

Note 1

The Primary Industries and Energy Research and Development Act 1989 as shown in this compilation comprises Act No. 17, 1990 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 14 May 1999 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
Primary Industries and Energy Research and Development Act 1989	17, 1990	17 Jan 1990	Ss. 9, 26(2), 31(2), 36(2), 39(2), 92-121, 156 and Schedule1: 1 July 1990 Remainder: Royal Assent
Primary Industries and Energy Legislation Amendment Act 1990	134, 1990	28 Dec 1990	Part 7 (ss. 34-37): 1 Oct 1990 Remainder: Royal Assent	S. 36(2)
Primary Industries Levies and Charges Collection (Consequential Provisions) Act 1991	26, 1991	1 Mar 1991	1 July 1991 (see s. 2)	S. 5
Primary Industries and Energy Legislation Amendment Act 1991	31, 1991	20 Mar 1991	20 Mar 1991	--
Primary Industries and Energy Research and Development Amendment Act 1991	109, 1991	27 June 1991	1 July 1991	--
Primary Industries Legislation Amendment Act (No. 2) 1991	125, 1991	27 Aug 1991	Part 5 (ss. 10-12): Royal Assent (a)	--
Fisheries Legislation (Consequential Provisions) Act 1991	163, 1991	10 Nov 1991	Ss. 3-22: 3 Feb 1992 (see Gazette 1992, No. GN1) Remainder: Royal Assent	--
as amended by
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 3 (item 25): 10 Nov 1991 (b)	--
Primary Industries and Energy Legislation Amendment Act (No.2) 1992	59, 1992	22 June 1992	22 June 1992	--
Wool Legislation (Repeals and Consequential Provisions) Act 1993	65, 1993	12 Nov 1993	1 Dec 1993 (see s. 2 and Gazette 1993, No. GN46)	Ss. 31-42
Primary Industries and Energy Legislation Amendment Act 1993	94, 1993	16 Dec 1993	Parts 11 and 12 (ss. 47-65): 1 Jan 1994 S. 69(1)(b): 1 July 1989 Remainder: Royal Assent	--
Primary Industries and Energy Legislation Amendment Act (No. 2) 1994	129, 1994	21 Oct 1994	S. 3: Royal Assent (c)	--
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Schedule 2 (item 88): (d)	--
Primary Industries and Energy Legislation Amendment Act (No. 1) 1997	22, 1997	7 Apr 1997	Schedule 5 (item 4): 17 Jan 1990 (e)	--
Audit (Transitional and Miscellaneous) Amendment Act 1997	152, 1997	24 Oct 1997	Schedule 2 (items 1088-1096): 1 Jan 1998 (f)	--
Wheat Marketing Amendment Act 1997	194, 1997	8 Dec 1997	Schedule 1 (Part 1 [items 1-3]): Royal Assent (g) Schedule 1 (Part 3 [items 138, 139]):1 July 1999 (g)	--
Primary Industries and Energy Legislation Amendment Act (No. 1) 1998	102, 1998	30 July 1998	30 July 1998	--
Primary Industries Levies and Charges (Consequential Amendments) Act 1999	32, 1999	14 May 1999	Schedule 3 (items 1-7): 1 July 1999 (h) Schedule 3 (item 8): 1 Jan 2000	Sch. 3 (items 7, 8) [see Table A]
Corporate Law Economic Reform Program Act 1999	156, 1999	24 Nov 1999	Schedule 10 (items 110-113): 13 Mar 2000 (see Gazette 2000, No. S114) (i)	--
Primary Industries and Energy Research and Development Amendment Act 2001	62, 2001	28 June 2001	1 July 2001	Sch. 1 (items 3, 6) [see Table A]
Plant Health Australia (Plant Industries) Funding Act 2002	80, 2002	8 Oct 2002	Ss. 1 and 2: Royal Assent Remainder: 1 Jan 2003	--
Financial Framework Legislation Amendment Act 2005	8, 2005	22 Feb 2005	Schedule 2 (items 151-156, 174): Royal Assent	Sch. 2 (item 174) [see Table A]
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 5 (items 132-136) and Schedule 6 (items 5-11): Royal Assent	Sch. 6 (items 5-11) [see Table A]
Primary Industries and Energy Research and Development Amendment Act 2007	71, 2007	28 May 2007	28 May 2007	Sch. 1 (items 33, 35) [see Table A]
Forestry Marketing and Research and Development Services (Transitional and Consequential Provisions) Act 2007	123, 2007	28 June 2007	Schedule 1: 29 June 2007 Schedule 2: 3 Sept 2007 (see F2007L02639) Remainder: Royal Assent	--
Wheat Export Marketing (Repeal and Consequential Amendments) Act 2008	66, 2008	30 June 2008	Schedule 2 (items (12-14): 1 July 2008 (see s. 2(1))	--

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. 94, 1993
S. 4......................................	am. No. 134, 1990; Nos. 109 and 163, 1991; No. 59, 1992; Nos. 65 and 94, 1993; No. 194, 1997; No. 32, 1999; No. 8, 2005; No. 101, 2006; No. 71, 2007; No. 66, 2008
S. 5......................................	am. No. 134, 1990; No. 194, 1997; No. 32, 1999; No. 66, 2008
Part 2
Division 1
Note to s. 10........................	am. No. 152, 1997
S. 11....................................	am. No. 71, 2007
S. 12....................................	am. No. 152, 1997
Division 2
Ss. 16, 17............................	am. No. 109, 1991; No. 65, 1993; No. 71, 2007
Division 3
S. 20....................................	am. No. 31, 1991
S. 24....................................	am. No. 71, 2007
S. 25....................................	am. No. 163, 1991 (as am. by No. 43, 1996); No. 94, 1993; No. 32, 1999; No. 123, 2007
S. 26....................................	am. No. 31, 1991
Division 4
S. 28....................................	am. No. 94, 1993; No. 152, 1997; No. 71, 2007
S. 29....................................	am. No. 31, 1991
Division 5
S. 30....................................	am. Nos. 109 and 163, 1991; No. 65, 1993
Note to s. 30(1) ..................	ad. No. 80, 2002
S. 30A.................................	ad. No. 163, 1991
	am. No. 129, 1994; No. 102, 1998
S. 30B.................................	ad. No. 109, 1991
	am. No. 125, 1991
	rep. No. 65, 1993
S. 31....................................	am. No. 134, 1990; No. 94, 1993; No. 32, 1999; No. 62, 2001
S. 32....................................	am. No. 94, 1993; No. 62, 2001; No. 101, 2006
S. 33....................................	am. No. 94, 1993; No. 123, 2007
S. 33A.................................	ad. No. 94, 1993
	am. No. 32, 1999
	rep. No. 123, 2007
S. 34....................................	am. No. 163, 1991
S. 37....................................	am. No. 163, 1991
S. 38....................................	am. No. 163, 1991; No. 43, 1996
Ss. 41-43............................	am. No. 8, 2005
S. 46A.................................	ad. No. 8, 2005
Division 6
S. 54....................................	rep. No. 152, 1997
Division 7
S. 56....................................	rs. No. 109, 1991; No. 65, 1993
S. 57....................................	am. No. 109, 1991; No. 59, 1992; No. 65, 1993
S. 58....................................	am. No. 109, 1991; No. 65, 1993
S. 60....................................	am. No. 109, 1991; No. 65, 1993
S. 61....................................	am. No. 59, 1992; No. 65, 1993
S. 63....................................	am. No. 71, 2007
S. 64....................................	am. No. 109, 1991; No. 65, 1993
Division 8
S. 66....................................	am. No. 109, 1991; No. 71, 2007
S. 71....................................	am. No. 71, 2007
S. 73....................................	am. No. 152, 1997; No. 156, 1999
Division 9
Heading to Div. 9 of Part 2..	am. No. 109, 1991; No. 65, 1993
S. 75....................................	rs. No. 109, 1991; No. 65, 1993
S. 77....................................	am. No. 71, 2007
S. 81....................................	am. No. 102, 1998
Ss. 77, 78............................	am. No. 109, 1991
S. 84....................................	rep. No. 71, 2007
S. 85....................................	am. No. 102, 1998
Division 10
S. 87....................................	am. No. 109, 1991; No. 65, 1993
Division 11
S. 89A.................................	ad. No. 109, 1991
	rep. No. 65, 1993
Ss. 89B, 89C.......................	ad. No. 125, 1991
	rep. No. 65, 1993
S. 90....................................	am. No. 102, 1998
Part 3
Division 1
S. 93....................................	am. No. 71, 2007
Division 2
S. 97....................................	am. No. 71, 2007
S. 98....................................	am. No. 94, 1993; No. 71, 2007
S. 100..................................	am. No. 152, 1997; No. 156, 1999; No. 71, 2007
Division 3
S. 101..................................	am. No. 31, 1991
S. 103..................................	am. No. 31, 1991
Division 4
S. 105..................................	am. No. 71, 2007
Division 5
Note to s. 108(1) ................	ad. No. 80, 2002
S. 110..................................	am. No. 101, 2006
S. 116..................................	am. No. 163, 1991
Part 4
Division 1
Ss. 123-126........................	am. No. 71, 2007
Division 2
S. 130..................................	am. No. 71, 2007
S. 131..................................	am. No. 94, 1993; No. 71, 2007
Division 4
Heading to s. 138................	am. No. 152, 1997
S. 138..................................	am. No. 152, 1997; No. 156, 1999
S. 141..................................	am. No. 31, 1991; No. 71, 2007
Part 5
S. 142..................................	am. No. 31, 1991
S. 147A...............................	ad. No. 109, 1991
	rep. No. 65, 1993
Schedule 2
Schedule 2..........................	am. No. 22, 1997

Table A

Application, saving or transitional provisions

Primary Industries Levies and Charges (Consequential Amendments) Act 1999
(No. 32, 1999)

Schedule 3

7 Transitional--regulations

Unless the contrary intention appears, regulations made for the purposes of the Primary Industries and Energy Research and Development Act 1989 apply, in relation to:

(a) a charge imposed by any of Schedules 1 to 13 to the Primary Industries (Customs) Charges Act 1999; or

(b) a levy imposed by any of Schedules 1 to 25 to the Primary Industries (Excise) Levies Act 1999;

in a corresponding way to the way in which those regulations apply in relation to:

(c) in the case of a charge (other than charge imposed by Schedule 4 to the Primary Industries (Customs) Charges Act 1999)--the corresponding charge imposed by an Act repealed by Part 1 of Schedule 1 to this Act; or

(d) in the case of a charge imposed by Schedule 4 to the Primary Industries (Customs) Charges Act 1999--the corresponding levy imposed by the repealed Dairy Produce Levy (No. 2) Act 1986; or

(e) in the case of a levy--the corresponding levy imposed by an Act repealed by Part 1 of Schedule 1 to this Act.

8 Transitional--regulations

Unless the contrary intention appears, regulations made for the purposes of the Primary Industries and Energy Research and Development Act 1989 apply, in relation to levy imposed by Schedule 26 to the Primary Industries (Excise) Levies Act 1999, in a corresponding way to the way in which those regulations apply in relation to levy imposed by the repealed Wine Grapes Levy Act 1979.

Primary Industries and Energy Research and Development Amendment Act 2001 (No. 62, 2001)

Schedule 1

3 Saving

The amendments of section 31 of the Primary Industries and Energy Research and Development Act 1989 by this Schedule do not increase the amount that an R&D Corporation established in respect of forest industries is entitled to be paid under paragraph 30(1)(b) of that Act on the basis of amounts paid to the Corporation under subparagraphs 30(1)(a)(i) and (ii) of that Act before 1 July 2001.

6 Application

The amendments of section 32 of the Primary Industries and Energy Research and Development Act 1989 by this Schedule apply to each financial year starting on or after 1 July 2001.

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

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.

Primary Industries and Energy Research and Development Amendment Act 2007 (No. 71, 2007)

Schedule 1

33 Transitional--items 24 to 32

Despite the amendments of Part 4 of the Primary Industries and Energy Research and Development Act 1989 made by this Act, that Act, as in force immediately before the commencement of this item, continues to apply in relation to a written notice given by the Minister before that commencement under subsection 123(1) or (2) of that Act as if those amendments had not been made.

35 Application--item 34

The amendment made by item 34 applies in relation to financial years starting on or after the commencement of this item.

Commonwealth Consolidated Acts

PRIMARY INDUSTRIES AND ENERGY RESEARCH AND DEVELOPMENT ACT 1989 - NOTES