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TRANS-TASMAN MUTUAL RECOGNITION ACT 1997 - NOTES

Act No. 190 of 1997 as amended

This compilation was prepared on 18 April 2009
taking into account amendments up to Act No. 8 of 2007
and SLI 2009 No. 65

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............ Principal purpose ............................................................................... 1

4............ Interpretation ...................................................................................... 2

5............ Operation of this Act in relation to the Commonwealth .................... 4

6............ Operation of this Act in relation to the States ................................... 5

7............ Operation of this Act in relation to New Zealand .............................. 5

8............ Crown bound ...................................................................................... 5

Part 2--Goods                                                                                                                            6

9............ Trans‑Tasman mutual recognition principle ....................................... 6

10.......... Entitlement to sell goods .................................................................... 6

11.......... Requirements that do not need to be complied with .......................... 6

12.......... Requirements that do need to be complied with ................................ 7

13.......... Defences to offences regarding sale .................................................... 8

14.......... Goods that comply with local law ..................................................... 8

Part 3--Occupations                                                                                                               9

Division 1--Preliminary                                                                                               9

15.......... Trans‑Tasman mutual recognition principle ....................................... 9

16.......... Entitlement to carry on occupation .................................................... 9

17.......... Application of this Part ...................................................................... 9

Division 2--Entitlement to registration                                                            11

18.......... Notification to local registration authority ....................................... 11

19.......... Entitlement to registration and continued registration ...................... 12

20.......... Action following notice .................................................................... 13

21.......... Postponement of registration ........................................................... 13

22.......... Refusal of registration ....................................................................... 14

23.......... Notification of decision .................................................................... 14

Division 3--Interim arrangements                                                                       15

24.......... Deemed registration .......................................................................... 15

25.......... Duration of deemed registration ....................................................... 15

26.......... Activities under deemed registration ................................................ 16

Division 4--Equivalent occupations                                                                    18

27.......... Equivalent occupations ..................................................................... 18

28.......... General principle .............................................................................. 18

29.......... Declarations as to equivalent occupations ........................................ 18

30.......... Declarations by Australian Tribunal ................................................ 18

31.......... Declarations by Ministers ................................................................ 20

Division 5--General provisions                                                                             21

32.......... Disciplinary action ........................................................................... 21

33.......... Review of decisions .......................................................................... 21

34.......... Costs ................................................................................................. 22

35.......... Co‑operation with and membership of Trans‑Tasman Occupations Tribunal (NZ)               22

36.......... Residence or domicile ....................................................................... 23

37.......... Furnishing information ..................................................................... 23

38.......... Receiving information ....................................................................... 24

39.......... General responsibilities of local registration authorities ................... 24

40.......... Fees ................................................................................................... 25

41.......... Formalities requiring personal attendance ........................................ 25

42.......... Saving ................................................................................................ 25

Part 4--Exclusions and exemptions                                                                            26

43.......... References to endorsing a proposed regulation ................................ 26

44.......... Exclusions ......................................................................................... 26

45.......... Permanent exemptions ...................................................................... 27

46.......... Temporary exemptions .................................................................... 27

47.......... Continuation of temporary exemptions to enable implementation of ministerial agreements 28

48.......... Special exemptions ........................................................................... 29

49.......... Exemptions relating to occupations .................................................. 30

Part 5--General                                                                                                                      31

50.......... References to participating jurisdictions .......................................... 31

51.......... Application of Trans‑Tasman mutual recognition principle ............ 31

52.......... Machinery provisions regarding limitations etc. .............................. 31

53.......... Determining place of production ...................................................... 32

54.......... Commonwealth regulations for temporary exemptions ................... 32

Schedule 1--Exclusions                                                                                                      33

Part 1--Introduction                                                                                                             33

1............ Excluded laws ................................................................................... 33

Part 2--Laws                                                                                                                            34

2............ Customs controls and tariffs (including laws relating to international obligations) 34

3............ Intellectual property (including laws relating to the Paris Convention of 20 March 1983 for the Protection of Industrial Property) .......................................................................................... 34

4............ Other international obligations ......................................................... 35

5............ Taxation and business franchises ...................................................... 36

Schedule 2--Permanent exemptions                                                                           37

Part 1--Laws relating to goods: general                                                                  37

1............ Quarantine ........................................................................................ 37

2............ Endangered species ........................................................................... 37

Part 2--Laws relating to goods: specific                                                                  38

3............ Commonwealth ................................................................................. 38

4............ New South Wales ............................................................................. 38

5............ Victoria ............................................................................................. 39

6............ Queensland ....................................................................................... 40

7............ Western Australia ............................................................................. 41

8............ South Australia ................................................................................. 41

9............ Tasmania ........................................................................................... 42

10.......... Australian Capital Territory ............................................................. 43

11.......... Northern Territory ........................................................................... 44

Schedule 3--Special exemptions                                                                                   45

1............ Therapeutic goods ............................................................................ 45

2............ Hazardous substances, industrial chemicals and dangerous goods ... 45

3............ Radiocommunications devices .......................................................... 47

4............ Road vehicles .................................................................................... 48

5............ Gas appliances .................................................................................. 48

Schedule 4--Exempt laws relating to occupations                                              49

1............ Exempt laws ..................................................................................... 49

2............ Medical practitioners ........................................................................ 49

Schedule 5--Privacy of information collected under the Act                        50

Part 1--Interpretation                                                                                                         50

1............ Interpretation .................................................................................... 50

Part 2--Principles                                                                                                                  52

2............ Solicitation of personal information from individual concerned ....... 52

3............ Storage and security of personal information ................................... 52

4............ Limits on use of personal information .............................................. 52

5............ Limits on disclosure for personal information .................................. 53

Notes                                                                                                                                             55


Notes to the Trans-Tasman Mutual Recognition Act 1997

Note 1

The Trans‑Tasman Mutual Recognition Act 1997 as shown in this compilation comprises Act No. 190, 1997 amended as indicated in the Tables below.

The Trans‑Tasman Mutual Recognition Act 1997 was amended by the Trans‑Tasman Mutual Recognition Regulations 1999 (SR 1999 No. 60), the Trans‑Tasman Mutual Recognition Amendment Regulations 2000 (No. 1) (SR 2000 No. 51), the Trans‑Tasman Mutual Recognition Amendment Regulations 2001 (No. 1) (SR 2001 No. 75), the Trans‑Tasman Mutual Recognition Act 1997 Amendment Regulations 2001 (No. 1) (SR 2001 No. 221), the Trans‑Tasman Mutual Recognition Amendment Regulations 2002 (No. 1) (SR 2002 No. 78), the Trans‑Tasman Mutual Recognition Amendment Regulations 2003 (No. 1) (SR 2003 No. 72) and the Trans‑Tasman Mutual Recognition Amendment Regulations 2009 (No. 1) (SLI 2009 No. 65). The amendments are incorporated in this compilation.

For all 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

Trans‑Tasman Mutual Recognition Act 1997

190, 1997

7 Dec 1997

Ss. 1-8: Royal Assent
Remainder: 1 May 1998 (see Gazette 1998, No. S187)

 

Statute Stocktake Act 1999

118, 1999

22 Sept 1999

22 Sept 1999

--

Ozone Protection and Synthetic Greenhouse Gas Legislation Amendment Act 2003

126, 2003

5 Dec 2003

5 Dec 2003

--

Administrative Appeals Tribunal Amendment Act 2005

38, 2005

1 Apr 2005

Schedule 1 (items 235, 236): 16 May 2005

--

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Schedule 5 (items 166-168) and Schedule 6 (items 5-11): Royal Assent

Sch. 6 (items 
5-11)

Statute Law Revision Act 2007

8, 2007

15 Mar 2007

Schedule 3 (item 25): Royal Assent

--


Table of Amendments

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

Provision affected

How affected

S. 35....................................

am. No. 38, 2005

Schedule 1..........................

am. No. 118, 1999; No. 101, 2006; No. 8, 2007

Schedule 2..........................

am. Statutory Rules 2000 No. 51; Statutory Rules 2001 No. 221; No. 126, 2003; SLI 2009 No. 65

Schedule 3 .........................

am. Statutory Rules 1999 No. 60; Statutory Rules 2000 No. 51; Statutory Rules 2001 No. 75; Statutory Rules 2002 No. 78; Statutory Rules 2003 No. 72; SLI 2009 No. 65


Table A

Application, saving or transitional provisions

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.