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Emergency Services Legislation Amendment (Finance) Bill 2009 No , 2009 A Bill for An Act to amend certain Acts in relation to the schemes for funding the New South Wales Fire Brigades, the New South Wales Rural Fire Service and the State Emergency Service.
Clause 1 Emergency Services Legislation Amendment (Finance) Bill 2009 The Legislature of New South Wales enacts: 1 1 Name of Act 2 This Act is the Emergency Services Legislation Amendment (Finance) 3 Act 2009. 4 2 Commencement 5 This Act commences on the date of assent to this Act. 6 Page 2
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 Schedule 1 Amendment of Acts 1 1.1 Fire Brigades Act 1989 No 192 2 [1] Part 5 3 Omit the Part. Insert instead: 4 Part 5 Contribution to fire brigades costs 5 Division 1 Preliminary 6 44 Definitions 7 In this Part: 8 assessment notice means: 9 (a) an assessment notice given to a local council under 10 section 54, or 11 (b) an assessment notice given to an insurance company under 12 section 60. 13 capital account means the capital account established under 14 section 64A (2) (b). 15 contributors--see section 48. 16 estimated expenditure--see section 45. 17 financial year means the period of 12 months starting on 1 July 18 in a year. 19 fire brigade contribution means an amount payable under this 20 Part for a financial year by a contributor. 21 fire brigade contribution instalments--see section 49. 22 fire brigades expenditure, in relation to a financial year, means 23 the total of: 24 (a) recurrent expenditure incurred for fire brigades during the 25 year, and 26 (b) capital expenditure incurred for fire brigades during the 27 year, and 28 (c) recurrent expenditure incurred during the year in respect of 29 the administrative costs of the Department or the Minister 30 under the authority of this Act. 31 Fund means the New South Wales Fire Brigades Fund 32 established under section 64A (1). 33 Page 3
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts insurance company means a person, partnership, association or 1 underwriter that: 2 (a) issues or undertakes liability under policies of insurance 3 against loss of or damage to property situated in the State, 4 or 5 (b) receives premiums in respect of policies of insurance 6 against loss of or damage to property situated in the State 7 on behalf of or for transmission to a person, partnership, 8 association or underwriter outside the State. 9 recurrent expenditure account means the recurrent expenditure 10 account established under section 64A (2) (a). 11 relevant insurance means insurance against loss or damage to 12 property in the State under the classes of policies specified in 13 Schedule 1. 14 Division 2 Estimates of fire brigades expenditure 15 45 Minister to prepare estimate of fire brigades expenditure 16 (1) Before or as soon as practicable after the end of a financial year, 17 the Minister must: 18 (a) prepare and, subject to the Treasurer's agreement, adopt an 19 estimate of the fire brigades expenditure (the estimated 20 expenditure) for the next financial year, and 21 (b) prepare and adopt an estimate of the amount of estimated 22 expenditure applicable to each fire district for the next 23 financial year. 24 (2) In determining the amount of estimated expenditure applicable to 25 each fire district, the Minister may apportion the total estimated 26 capital expenditure between fire districts in the way the Minister 27 thinks fit. 28 (3) To assist the Minister in preparing and adopting the estimated 29 expenditure for a financial year, the Commissioner must prepare 30 and give to the Minister a written report and recommendations 31 about fire brigades expenditure for the year and the estimated 32 expenditure for each fire district. 33 (4) The Minister must consider the Commissioner's report and 34 recommendations in preparing the estimates. 35 Page 4
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 46 Adjustment of estimates of recurrent expenditure 1 (1) The estimate of recurrent expenditure included in the estimated 2 expenditure for a financial year is to be adjusted as necessary, 3 whether by reducing or increasing the estimate, by the total of: 4 (a) the part of the surplus or deficit in the Department's 5 recurrent expenditure account at the end of any previous 6 financial year, as decided by the Minister, and 7 (b) the amounts it is estimated will be paid to the Department 8 for the financial year (other than from fire brigade 9 contributions), as decided by the Minister. 10 (2) Without limiting subsection (1), the Minister may, with the 11 Treasurer's agreement, decide that adjustments are not to be 12 made to the estimated expenditure for a financial year in respect 13 of: 14 (a) certain money paid into the recurrent expenditure account, 15 or 16 (b) certain amounts it is estimated will be paid to the 17 Department for the financial year. 18 Division 3 Imposition of fire brigade contributions 19 47 Imposition of fire brigade contributions to be paid 20 (1) Fire brigade contributions for each financial year are payable to 21 the Commissioner. 22 (2) The total amount of fire brigade contributions to be paid for a 23 financial year is the amount of the estimated expenditure for the 24 financial year, adjusted as necessary under section 46. 25 48 Who is liable to pay fire brigade contributions 26 (1) The following persons (contributors) are liable to pay fire 27 brigade contributions: 28 (a) the Treasurer, 29 (b) local councils whose local government areas are wholly or 30 partly within a fire district, 31 (c) insurance companies. 32 (2) The total amount of fire brigade contributions to be paid for a 33 financial year is to be paid in the following proportions by 34 contributors: 35 (a) the Treasurer, 14.6%, 36 (b) local councils, 11.7%, 37 Page 5
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (c) insurance companies, 73.7%. 1 49 When fire brigade contributions are to be paid 2 (1) The fire brigade contribution payable by a contributor for a 3 financial year must be paid in 4 instalments (each of which is a 4 fire brigade contribution instalment). 5 (2) A contributor must, in accordance with an instalment notice 6 given to the contributor by the Commissioner, pay a fire brigade 7 contribution instalment on or before each of the following days 8 in a financial year: 9 (a) 1 July, 10 (b) 1 October, 11 (c) 1 January, 12 (d) 1 April. 13 (3) If a local council or an insurance company fails to pay a fire 14 brigade contribution instalment within 30 days of it being 15 payable, the council or insurance company is guilty of an offence. 16 Maximum penalty: 50 penalty units. 17 50 Unpaid fire brigade contributions a debt due to the Commissioner 18 A fire brigade contribution instalment, or any part of a fire 19 brigade contribution instalment, not paid by a local council or an 20 insurance company within 90 days after the day on which it was 21 payable: 22 (a) constitute a debt due and payable to the Commissioner, 23 and 24 (b) may be recovered in a court of competent jurisdiction by 25 the Commissioner. 26 Division 4 Contributions by Treasurer 27 51 Contributions by Treasurer 28 (1) The Treasurer may, in addition to the fire brigade contribution 29 payable by the Treasurer, from time to time advance money to the 30 Fund subject to the terms and conditions decided by the 31 Treasurer. 32 (2) A fire brigade contribution paid by the Treasurer, and any money 33 advanced to the Fund by the Treasurer, is to be paid out of money 34 provided by the Parliament. 35 Page 6
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 Division 5 Contributions by local councils 1 52 Contributions by local councils for fire districts 2 (1) The fire brigade contribution payable by a local council is to be 3 determined by the Minister on the basis of the fire brigade 4 contribution payable for each fire district. 5 (2) The fire brigade contribution payable by local councils for each 6 fire district is 11.7% of the estimate of the amount of estimated 7 expenditure applicable to the fire district adopted by the Minister 8 under section 45 (1) (b). 9 (3) The fire brigade contribution payable for a fire district is to be 10 paid by the local council of the local government area or areas the 11 whole or part of which is or are within the fire district. 12 (4) However, if a fire district comprises a reserved area and no other 13 area: 14 (a) a local council of an area within the fire district is not 15 required to pay a fire brigade contribution for the fire 16 district, and 17 (b) the fire brigade contribution for the fire district is to be 18 paid from the National Parks and Wildlife Fund 19 established under the National Parks and Wildlife Act 20 1974. 21 (5) In this section: 22 reserved area has the same meaning as in section 5. 23 53 Apportionment between local councils 24 (1) If a fire district comprises more than one local government area, 25 the amount of the fire brigade contribution payable by the local 26 council of each local government area in the fire district is to be 27 apportioned according to the current 5-year average of the total 28 land values of all rateable land in the local government area or in 29 the part of it in the fire district. 30 (2) In this section: 31 current 5-year average, in relation to the total land values of 32 land, means the arithmetic mean of the total land values of the 33 land (estimated in accordance with section 67 of the Valuation of 34 Land Act 1916) as at 1 July in each of the 5 financial years before 35 the date on which the average is being calculated. 36 Page 7
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts 54 Annual assessment notice 1 (1) The Commissioner must give to each local council that is 2 required to make a fire brigade contribution in a financial year an 3 assessment notice for that year. 4 (2) The assessment notice must state the following: 5 (a) the amount of the fire brigade contribution payable by the 6 local council for the financial year, 7 (b) the amount of any fire brigade contribution instalments 8 already paid by the local council for the financial year, 9 (c) if the amount of the fire brigade contribution payable by 10 the local council for the financial year is more than the fire 11 brigade contribution instalments already paid by the local 12 council for the financial year: 13 (i) the number of fire brigade contribution instalments 14 remaining to be paid for the financial year, and 15 (ii) the amount payable for each remaining fire brigade 16 contribution instalment, 17 (d) if the amount of the fire brigade contribution payable by 18 the local council for the financial year is less than the total 19 amount of the fire brigade contribution instalments already 20 paid by the local council for the financial year, the amount 21 of money to be refunded to the local council. 22 (3) If the assessment notice states that the amount of the fire brigade 23 contribution payable by the local council for the financial year is 24 less than the fire brigade contribution instalments already paid by 25 the local council for that year, the Commissioner must refund the 26 outstanding amount to the local council not later than 30 June in 27 that year. 28 55 Instalment notices 29 (1) The Commissioner must give to each local council that is 30 required to make a fire brigade contribution instalment a written 31 notice (an instalment notice) that specifies: 32 (a) the amount of the fire brigade contribution instalment 33 payable under the instalment notice, and 34 (b) the date by which the fire brigade contribution instalment 35 is payable. 36 (2) If the instalment notice is prepared before the assessment notice 37 for the local council for the financial year has been prepared, the 38 fire brigade contribution instalment payable under the instalment 39 Page 8
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 notice is to be determined by the Commissioner based on the fire 1 brigade contribution payable by the local council in the previous 2 financial year. 3 56 How contribution is to be funded 4 The fire brigade contribution payable by a local council is to be 5 paid out of the council's consolidated fund. 6 Division 6 Contributions by insurance companies 7 57 Definitions 8 In this Division: 9 foreign insurance company means an insurance company not 10 authorised under a law of the Commonwealth or of a State or 11 Territory to carry on an insurance business. 12 total amount, in relation to premiums: 13 (a) includes any brokerage or commission paid or due to be 14 paid or allowed to be paid on: 15 (i) the premiums, or 16 (ii) bonuses or return premiums allowed in respect of a 17 policy of insurance the subject of the premiums, or 18 (iii) such part of the premiums received by or due to the 19 company as is paid or due to be paid by way of 20 reinsurance by the company to another insurance 21 company in the State, but 22 (b) does not include duty payable under the Duties Act 1997 in 23 respect of policies of insurance the subject of the 24 premiums. 25 58 Returns by insurance companies 26 (1) An insurance company must, by 30 September in each financial 27 year or another date specified by the Commissioner in a notice 28 published in the Gazette, give to the Commissioner: 29 (a) a return in the form approved by the Commissioner 30 showing the total amount of premiums received by or due 31 to the company for the previous financial year for relevant 32 insurance, and 33 (b) a certificate from an auditor that relates to the return and 34 complies with subsection (2). 35 (2) The certificate from the auditor must: 36 (a) be in the form approved by the Commissioner, and 37 Page 9
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (b) be from an auditor who is: 1 (i) a registered company auditor within the meaning of 2 the Corporations Act 2001 of the Commonwealth, 3 or 4 (ii) a person not resident in the State who has 5 qualifications that, in the Commissioner's opinion, 6 are appropriate for the giving of the certificate. 7 (3) An insurance company that ceases to receive, and to be entitled 8 to receive, premiums for relevant insurance must, within 30 days 9 of ceasing to receive and being entitled to receive the premiums, 10 give the Commissioner written notice of that fact. 11 (4) If the Commissioner receives a notice under subsection (3) from 12 an insurance company: 13 (a) before 31 March in a financial year, the insurance 14 company is not discharged from its liability to pay any fire 15 brigade contribution instalments for the financial year of 16 which the company has already been given notice by the 17 Commissioner, or 18 (b) on or after 31 March in a financial year, the insurance 19 company is not discharged from its liability to pay any fire 20 brigade contribution instalments of which the company 21 has already been given notice by the Commissioner. 22 (5) An insurance company is guilty of an offence if it: 23 (a) fails to give the Commissioner a return or written notice as 24 required by this section, or 25 (b) gives the Commissioner a return that is false or misleading 26 in a material particular. 27 Maximum penalty: 20 penalty units. 28 59 Assessments 29 (1) If an insurance company gives the Commissioner a return under 30 section 58 for a financial year, the Commissioner must calculate 31 the fire brigade contribution payable by the insurance company 32 for the year assessed in accordance with the following formula: 33 a×b contribution payable = ----------- c where: 34 a is the total amount of premiums subject to contribution 35 specified in the return made by the company. 36 Page 10
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 b is the total amount of fire brigade contributions payable by all 1 insurance companies for the financial year to which the return 2 relates. 3 c is the total amount of all premiums subject to contribution 4 specified in returns under section 58 made by all insurance 5 companies for the financial year. 6 (2) For the purposes of subsection (1), the amount of premiums 7 subject to contribution for an insurance company for a financial 8 year is the amount of the proportion of premiums received by or 9 due to the company for relevant insurance for the financial year 10 indicated in Schedule 1. 11 60 Annual assessment notice 12 (1) The Commissioner must give to each insurance company that is 13 required to make a fire brigade contribution in a financial year an 14 assessment notice for that year. 15 (2) The assessment notice must state the following: 16 (a) the amount of the fire brigade contribution payable by the 17 insurance company for the financial year, 18 (b) the amount of any fire brigade contribution instalments 19 already paid by the insurance company for the financial 20 year, 21 (c) if the amount of the fire brigade contribution payable by 22 the insurance company for the financial year is more than 23 the fire brigade contribution instalments already paid by 24 the company for the financial year: 25 (i) the number of fire brigade contribution instalments 26 remaining to be paid for the financial year, and 27 (ii) the amount payable for each remaining fire brigade 28 contribution instalment, 29 (d) if the amount of the fire brigade contribution payable by 30 the insurance company for the financial year is less than 31 the fire brigade contribution instalments already paid by 32 the company for the financial year, the amount of money 33 to be refunded to the company. 34 (3) If the assessment notice states that the amount of the fire brigade 35 contribution payable by the insurance company for the financial 36 year is less than the fire brigade contribution instalments already 37 paid by the company for that year, the Commissioner must refund 38 the outstanding amount to the company not later than 30 June in 39 that year. 40 Page 11
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts 61 Instalment notices 1 (1) The Commissioner must give to each insurance company that is 2 required to make a fire brigade contribution instalment a written 3 notice (an instalment notice) that specifies: 4 (a) the amount of the fire brigade contribution instalment 5 payable under the instalment notice, and 6 (b) the date by which the fire brigade contribution instalment 7 is payable. 8 (2) If the instalment notice is prepared before the assessment notice 9 for the insurance company for the financial year has been 10 prepared, the fire brigade contribution instalment payable under 11 the instalment notice is to be determined by the Commissioner 12 based on the fire brigade contribution payable by the company in 13 the previous financial year. 14 62 Liability of owner where foreign insurer involved 15 (1) The Commissioner may notify a relevant owner that the owner is 16 responsible for the fire brigade contributions required to be paid 17 by a foreign insurance company because of premiums received 18 by the company in respect of the owner's property. 19 (2) The relevant owner must pay to the Commissioner the fire 20 brigade contributions that would otherwise be payable by the 21 foreign insurance company in respect of those premiums. 22 (3) If the relevant owner fails to pay the fire brigade contribution 23 within 30 days after it becomes payable, the relevant owner is 24 guilty of an offence. 25 Maximum penalty: 10 penalty units. 26 (4) The provisions of this Division apply to the relevant owner as if 27 the owner were the foreign insurance company that received 28 those premiums, subject to any modification of the provisions 29 required by the regulations. 30 (5) The amount of a fire brigade contribution paid under subsection 31 (2) may be deducted from any premium recoverable in the State 32 by or on behalf of the foreign insurance company on the issue or 33 renewal of an insurance policy on the property or may be 34 recovered from the foreign insurance company as a debt by the 35 person making the payment. 36 (6) This section applies whether the premium concerned was 37 received in or outside the State. 38 Page 12
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 (7) In this section: 1 relevant owner means a person who is the owner of property in 2 respect of which a foreign insurance company has received a 3 premium subject to a fire brigade contribution. 4 63 Returns by owners of property 5 (1) If a foreign insurance company holds a risk in respect of property 6 within a fire district, the owner of the property must, before the 7 return date, give the Commissioner a written return that shows 8 the amount of the premiums paid by the owner in respect of the 9 property to the company during: 10 (a) the previous financial year, or 11 (b) another period decided by the Commissioner. 12 Maximum penalty: 20 penalty units. 13 (2) In this section: 14 return date means: 15 (a) 30 September, or 16 (b) another date decided by the Commissioner and published 17 in a notice in the Gazette. 18 64 Audit of accounts of insurance companies 19 (1) At the request of the Minister, the Auditor-General must examine 20 and audit, or cause to be examined and audited, the accounts (and 21 any books and documents relating to the accounts) of any 22 insurance company liable to pay fire brigade contributions. 23 (2) The examination and audit is to be in respect of matters relating 24 to or arising out of the provisions of this Part. 25 (3) The Auditor-General is to forward a report on the audit to the 26 Minister as soon as practicable after it is completed. 27 (4) It is an offence for a person to: 28 (a) obstruct the Auditor-General, or any other person acting 29 on behalf of the Auditor-General, when exercising 30 functions under this section, or 31 (b) fail, without lawful excuse, when requested to do so for the 32 purposes of this section by the Auditor-General or a person 33 so acting, to produce any account, book or record in the 34 person's possession or under the person's control or to 35 answer any question. 36 Maximum penalty: 50 penalty units. 37 Page 13
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts Division 7 Administration of Funds 1 64A New South Wales Fire Brigades Fund 2 (1) There is to be established in the Special Deposits Account in the 3 Treasury a New South Wales Fire Brigades Fund. 4 (2) The Fund is to consist of the following accounts: 5 (a) the recurrent expenditure account, 6 (b) the capital account. 7 (3) There is to be paid into the recurrent expenditure account all fire 8 brigade contributions and other money received under this Part, 9 other than money that is required under subsection (4) to be paid 10 into the capital account. 11 (4) The following monies are to be paid into the capital account: 12 (a) all money appropriated by Parliament for the capital works 13 and services of the Department, 14 (b) any money appropriated by Parliament for the recurrent 15 services of the Department for the financial year as is 16 necessary to cover depreciation of the Department's 17 assets, 18 (c) any money arising from the sale of any of the 19 Department's assets, 20 (d) any other money that is required to be paid into the capital 21 account by or under this Act or any other Act. 22 (5) Payments may be made from the recurrent expenditure account: 23 (a) to assist in meeting the costs of fire brigades expenditure, 24 and 25 (b) as otherwise directed or permitted by or under this Act or 26 another Act. 27 (6) Payments may be made from the capital account, with the 28 Treasurer's agreement, as directed or permitted by or under this 29 Act or another Act. 30 64B Management of unspent funds 31 Any money remaining to the credit of the Department at the end 32 of a financial year, other than money that is required to be paid 33 into the capital account, is to be paid into the recurrent 34 expenditure account. 35 Page 14
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 Division 8 Miscellaneous 1 64C Amendment of Schedule 1 2 (1) If the Minister is satisfied that at least two-thirds of the insurance 3 companies liable to pay fire brigade contributions are seeking to 4 have Schedule 1 amended in a particular way, and the 5 Commissioner recommends the amendment, the Minister may by 6 notice published on the NSW legislation website, amend the 7 Schedule in that way. 8 (2) An amendment under subsection (1) takes effect from the date 9 specified in the notice, being a date not earlier than the 10 publication of the notice. 11 [2] Schedule 1 Proportion of premiums subject to contribution 12 Omit "(Sections 55, 58)". 13 [3] Schedule 4 Savings and transitional provisions 14 Insert at the end of clause 2 (1): 15 Emergency Services Legislation Amendment (Finance) Act 2009, 16 but only to the extent it amends this Act 17 1.2 National Parks and Wildlife Act 1974 No 80 18 Section 139 Payments out of Fund 19 Omit "section 34A of the Fire Brigades Act 1909" from section 139 (1). 20 Insert instead "section 52 (2) (b) of the Fire Brigades Act 1989". 21 1.3 Rural Fires Act 1997 No 65 22 [1] Section 101 Definitions 23 Insert in alphabetical order: 24 assessment notice means: 25 (a) an assessment notice given to a relevant council under 26 section 112, or 27 (b) an assessment notice given to an insurance company under 28 section 117A. 29 contributors--see section 107. 30 estimated expenditure--see section 103. 31 relevant council means a council of an area that is wholly or 32 partly outside a fire district. 33 Page 15
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts relevant insurance means insurance against loss or damage to 1 property in the State under the classes of policies specified in 2 Schedule 2. 3 rural fire brigade contribution means an amount payable under 4 this Part for a financial year by a contributor. 5 rural fire brigade contribution instalments--see section 108. 6 [2] Part 5, Divisions 36A 7 Omit Divisions 36. Insert instead: 8 Division 3 Estimates of rural fire brigade expenditure 9 103 Minister to prepare estimate of rural fire brigade expenditure 10 (1) Before or as soon as practicable after the end of a financial year, 11 the Minister must: 12 (a) prepare and, subject to the Treasurer's agreement, adopt an 13 estimate of the rural fire brigade expenditure (the 14 estimated expenditure) for the next financial year, and 15 (b) prepare and adopt an estimate of the amount of estimated 16 expenditure for each relevant council for the next financial 17 year. 18 (2) In determining the amount of estimated expenditure for each 19 relevant council, the Minister may apportion the total estimated 20 capital expenditure between relevant councils in the way the 21 Minister thinks fit. 22 (3) To assist the Minister in preparing and adopting the estimated 23 expenditure for a financial year, the Commissioner must prepare 24 and give to the Minister a written report and recommendations 25 about rural fire brigade expenditure for the year and the estimated 26 expenditure for each relevant council. 27 (4) The Minister must consider the Commissioner's report and 28 recommendations in preparing the estimates. 29 104 Relevant councils to give information to Minister 30 To enable the Minister to prepare the estimated expenditure, a 31 relevant council, rural fire brigade or fire control officer must, at 32 the times and in the way required by the Commissioner, give the 33 Commissioner any of the following information required by the 34 Commissioner: 35 (a) information relating to the rural fire brigades or other fire 36 fighting personnel, 37 Page 16
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 (b) information relating to the fire fighting apparatus of the 1 rural fire brigades or other fire fighting personnel, 2 (c) information about any other matter relating to the 3 organisation of the rural fire brigades or other fire fighting 4 personnel. 5 105 Adjustment of estimates of recurrent expenditure 6 (1) If, for a financial year, the amount received from rural fire 7 brigade contributions is less than the estimate of recurrent 8 expenditure included in the estimated expenditure for the 9 financial year: 10 (a) the Minister may, with the Treasurer's agreement, decide 11 that the whole or a part of the deficit is to be added to the 12 estimated expenditure for the following financial year, and 13 (b) the rural fire brigade contributions for the following 14 financial year are to be increased accordingly. 15 (2) If, for a financial year, the amount received from rural fire 16 brigade contributions is more than the estimate of recurrent 17 expenditure included in the estimated expenditure for the 18 financial year: 19 (a) the surplus is to be credited to the estimated expenditure 20 for the following financial year, and 21 (b) the rural fire brigade contributions for the following 22 financial year are to be decreased accordingly. 23 Division 4 Imposition of rural fire brigade contributions 24 106 Imposition of rural fire brigade contributions to be paid 25 (1) Rural fire brigade contributions for each financial year are 26 payable to the Commissioner. 27 (2) The total amount of rural fire brigade contributions to be paid for 28 a financial year is the amount of the estimated expenditure for the 29 financial year, adjusted as necessary under section 105. 30 107 Who is liable to pay rural fire brigade contributions 31 (1) The following persons (contributors) are liable to pay rural fire 32 brigade contributions: 33 (a) the Treasurer, 34 (b) relevant councils, 35 (c) insurance companies. 36 Page 17
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (2) The total amount of rural fire brigade contributions to be paid for 1 a financial year is to be paid in the following proportions by 2 contributors: 3 (a) the Treasurer, 14.6%, 4 (b) relevant councils, 11.7%, 5 (c) insurance companies, 73.7%. 6 108 When rural fire brigade contributions are to be paid 7 (1) The rural fire brigade contribution payable by a contributor for a 8 financial year must be paid in 4 instalments (each of which is a 9 rural fire brigade contribution instalment). 10 (2) A contributor must, in accordance with an instalment notice 11 given to the contributor by the Commissioner, pay a rural fire 12 brigade contribution instalment on or before each of the 13 following days in a financial year: 14 (a) 1 July, 15 (b) 1 October, 16 (c) 1 January, 17 (d) 1 April. 18 (3) If a relevant council or an insurance company fails to pay a rural 19 fire brigade contribution instalment within 30 days of it being 20 payable, the council or insurance company is guilty of an offence. 21 Maximum penalty: 50 penalty units. 22 109 Unpaid rural fire brigade contributions a debt due to the 23 Commissioner 24 A rural fire brigade contribution instalment, or any part of a rural 25 fire brigade contribution instalment, not paid by a relevant 26 council or an insurance company within 90 days after the day on 27 which it was payable: 28 (a) constitute a debt due and payable to the Commissioner, 29 and 30 (b) may be recovered in a court of competent jurisdiction by 31 the Commissioner. 32 Division 5 Contributions by Treasurer 33 110 Contributions by Treasurer 34 (1) The Treasurer may, in addition to the rural fire brigade 35 contribution payable by the Treasurer, from time to time advance 36 Page 18
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 money to the Fund subject to the terms and conditions decided by 1 the Treasurer. 2 (2) A rural fire brigade contribution paid by the Treasurer, and any 3 money advanced to the Fund under subsection (1), is to be paid 4 out of money provided by the Parliament. 5 Division 6 Contributions by relevant councils 6 111 Contributions by relevant councils for rural fire districts 7 (1) The rural fire brigade contribution payable by a relevant council 8 is to be determined by the Minister on the basis of the fire brigade 9 contribution payable for each rural fire district. 10 (2) The rural fire brigade contribution payable by relevant councils 11 for each rural fire district is 11.7% of the amount of the estimated 12 expenditure applicable to the rural fire district. 13 (3) The rural fire brigade contribution to be paid for a rural fire 14 district is to be paid by the relevant council or councils of an area 15 the whole or part of which is included in the rural fire district. 16 (4) The Governor may, on the recommendation of the Minister, 17 exempt a relevant council from making a rural fire brigade 18 contribution if the Governor is satisfied the danger from bush 19 fires in the council's area is negligible. 20 (5) If a relevant council has been exempted under subsection (4) 21 from making contributions to the Fund, no payment is to be made 22 in or towards the purpose specified in section 118 for the benefit 23 of the council's area. 24 (6) Funds of a relevant council derived from donations and other 25 voluntary contributions made for the purposes of this Act may 26 not be used towards the payment of rural fire brigade 27 contributions by the relevant council unless approved by the 28 Minister. 29 (7) A relevant council or an officer of a relevant council must, if 30 asked by the Minister, give the Minister any document required 31 by the Minister to decide the council's rural fire brigade 32 contribution. 33 112 Annual assessment notice 34 (1) The Commissioner must give to each relevant council that is 35 required to make a rural fire brigade contribution in a financial 36 year an assessment notice for that year. 37 Page 19
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (2) The assessment notice must state the following: 1 (a) the amount of the rural fire brigade contribution payable 2 by the relevant council for the financial year, 3 (b) the amount of any rural fire brigade contribution 4 instalments already paid by the relevant council for the 5 financial year, 6 (c) if the amount of the rural fire brigade contribution payable 7 by the relevant council for the financial year is more than 8 the total amount of the rural fire brigade contribution 9 instalments already paid by the relevant council for the 10 financial year: 11 (i) the number of rural fire brigade contribution 12 instalments remaining to be paid for the financial 13 year, and 14 (ii) the amount payable for each remaining rural fire 15 brigade contribution instalment, 16 (d) if the amount of the rural fire brigade contribution payable 17 by the relevant council for the financial year is less than the 18 total amount of the rural fire brigade contribution 19 instalments already paid by the relevant council for the 20 financial year, the amount of money to be refunded to the 21 relevant council. 22 (3) If the assessment notice states that the amount of the rural fire 23 brigade contribution payable by the relevant council for the 24 financial year is less than the rural fire brigade contribution 25 instalments already paid by the relevant council for that year, the 26 Commissioner must refund the outstanding amount to the 27 relevant council not later than 30 June in that year. 28 113 Instalment notices 29 (1) The Commissioner must give to each relevant council that is 30 required to make a rural fire brigade contribution instalment a 31 written notice (an instalment notice) that specifies: 32 (a) the amount of the rural fire brigade contribution instalment 33 payable under the instalment notice, and 34 (b) the date by which the rural fire brigade contribution 35 instalment is payable. 36 (2) If the instalment notice is prepared before the assessment notice 37 for the relevant council for the financial year has been prepared, 38 the rural fire brigade contribution instalment payable under the 39 Page 20
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 instalment notice is to be determined by the Commissioner based 1 on the rural fire brigade contribution payable by the council in the 2 previous financial year. 3 114 How contribution is to be funded 4 The rural fire brigade contribution payable by a relevant council 5 is to be paid out of the council's consolidated fund. 6 Division 6A Contributions by insurance companies 7 115 Definitions 8 In this Division: 9 foreign insurance company means an insurance company not 10 authorised under a law of the Commonwealth or of a State or 11 Territory to carry on an insurance business. 12 total amount, in relation to premiums: 13 (a) includes any brokerage or commission paid or due to be 14 paid or allowed to be paid on: 15 (i) the premiums, or 16 (ii) bonuses or return premiums allowed in respect of 17 policies of insurance the subject of the premiums, or 18 (iii) such part of the premiums received by or due to the 19 company as is paid or due to be paid by way of 20 reinsurance by the company to another insurance 21 company in the State, but 22 (b) does not include duty payable under the Duties Act 1997 in 23 respect of policies of insurance the subject of the 24 premiums. 25 116 Returns by insurance companies 26 (1) An insurance company must, by 30 September in each financial 27 year or another date specified by the Commissioner in a notice 28 published in the Gazette, give to the Commissioner: 29 (a) a return in the form approved by the Commissioner 30 showing the total amount of premiums received by or due 31 to the company for the previous financial year for relevant 32 insurance, and 33 (b) a certificate from an auditor that relates to the return and 34 complies with subsection (2). 35 (2) The certificate from the auditor must: 36 (a) be in the form approved by the Commissioner, and 37 Page 21
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (b) be from an auditor who is: 1 (i) a registered company auditor within the meaning of 2 the Corporations Act 2001 of the Commonwealth, 3 or 4 (ii) a person not resident in the State who has 5 qualifications that, in the Commissioner's opinion, 6 are appropriate for the giving of the certificate. 7 (3) An insurance company that ceases to receive, and to be entitled 8 to receive, premiums for relevant insurance must, within 30 days 9 of ceasing to receive and being entitled to receive the premiums, 10 give the Commissioner written notice of that fact. 11 (4) If the Commissioner receives a notice under subsection (3) from 12 an insurance company: 13 (a) before 31 March in a financial year, the insurance 14 company is not discharged from its liability to pay any 15 rural fire brigade contribution instalments for the financial 16 year of which the company has already been given notice 17 by the Commissioner, or 18 (b) on or after 31 March in a financial year, the insurance 19 company is not discharged from its liability to pay any 20 rural fire brigade contribution instalments of which the 21 company has already been given notice by the 22 Commissioner. 23 (5) An insurance company is guilty of an offence if it: 24 (a) fails to give the Commissioner a return or written notice as 25 required by this section, or 26 (b) gives the Commissioner a return that is false or misleading 27 in a material particular. 28 Maximum penalty: 20 penalty units. 29 117 Assessments 30 (1) If an insurance company gives the Commissioner a return under 31 section 116 for a financial year, the Commissioner must calculate 32 the rural fire brigade contribution payable by the insurance 33 company for the year assessed in accordance with the following 34 formula: 35 a×b contribution payable = ----------- c Page 22
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 where: 1 a is the total amount of premiums subject to contribution 2 specified in the return made by the company. 3 b is the total amount of rural fire brigade contributions payable by 4 all insurance companies for the financial year to which the return 5 relates. 6 c is the total amount of all premiums subject to contribution 7 specified in returns under section 116 made by all insurance 8 companies for the financial year. 9 (2) For the purposes of subsection (1), the amount of premiums 10 subject to contribution for an insurance company for a financial 11 year is the amount of the proportion of premiums received by or 12 due to the company for relevant insurance for the financial year 13 indicated in Schedule 2. 14 117A Annual assessment notice 15 (1) The Commissioner must give to each insurance company that is 16 required to make a rural fire brigade contribution in a financial 17 year an assessment notice for that year. 18 (2) The assessment notice must state the following: 19 (a) the amount of the rural fire brigade contribution payable 20 by the insurance company for the financial year, 21 (b) the amount of any rural fire brigade contribution 22 instalments already paid by the insurance company for the 23 financial year, 24 (c) if the amount of the rural fire brigade contribution payable 25 by the insurance company for the financial year is more 26 than the rural fire brigade contribution instalments already 27 paid by the company for the financial year: 28 (i) the number of rural fire brigade contribution 29 instalments remaining to be paid for the financial 30 year, and 31 (ii) the amount payable for each remaining rural fire 32 brigade contribution instalment, 33 (d) if the amount of the rural fire brigade contribution payable 34 by the insurance company for the financial year is less than 35 the rural fire brigade contribution instalments already paid 36 by the company for the financial year, the amount of 37 money to be refunded to the company. 38 Page 23
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (3) If the assessment notice states that the amount of the rural fire 1 brigade contribution payable by the insurance company for the 2 financial year is less than the rural fire brigade contribution 3 instalments already paid by the insurance company for that year, 4 the Commissioner must refund the outstanding amount to the 5 company not later than 30 June in that year. 6 117B Instalment notices 7 (1) The Commissioner must give to each insurance company that is 8 required to make a rural fire brigade contribution instalment a 9 written notice (an instalment notice) that specifies: 10 (a) the amount of the rural fire brigade contribution instalment 11 payable under the instalment notice, and 12 (b) the date by which the rural fire brigade contribution 13 instalment is payable. 14 (2) If the instalment notice is prepared before the assessment notice 15 for the insurance company for the financial year has been 16 prepared, the rural fire brigade contribution instalment payable 17 under the instalment notice is to be determined by the 18 Commissioner based on the rural fire brigade contribution 19 payable by the company in the previous financial year. 20 117C Liability of owner where foreign insurer involved 21 (1) The Commissioner may notify a relevant owner that the owner is 22 responsible for the rural fire brigade contributions required to be 23 paid by a foreign insurance company because of premiums 24 received by the company in respect of the owner's property. 25 (2) The relevant owner must pay to the Commissioner the rural fire 26 brigade contributions that would otherwise be payable by the 27 foreign insurance company in respect of the premiums. 28 (3) The provisions of this Division apply to the relevant owner as if 29 the owner were the foreign insurance company that received 30 those premiums, subject to any modification of those provisions 31 required by the regulations. 32 (4) If the relevant owner fails to pay the rural fire brigade 33 contribution within 30 days after it is due, the owner is guilty of 34 an offence. 35 Maximum penalty: 10 penalty units. 36 (5) The amount of a rural fire brigade contribution paid under 37 subsection (2) may be deducted from any premium recoverable 38 in the State by or on behalf of the foreign insurance company on 39 Page 24
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 the issue or renewal of an insurance policy on the property or may 1 be recovered from the foreign insurance company as a debt by the 2 person making the payment. 3 (6) This section applies whether the premium concerned was 4 received in or outside the State. 5 (7) In this section: 6 relevant owner means a person who is the owner of property in 7 respect of which a foreign insurance company has received a 8 premium subject to a rural fire brigade contribution. 9 117D Returns by owners of property 10 (1) If a foreign insurance company holds a risk in respect of property 11 within a rural fire district, the owner of the property must, before 12 the return date, give the Commissioner a written return that 13 shows the amount of the premiums paid by the owner in respect 14 of the property to the company during: 15 (a) the previous financial year, or 16 (b) another period decided by the Commissioner. 17 Maximum penalty: 20 penalty units. 18 (2) In this section: 19 return date means: 20 (a) 30 September, or 21 (b) another date decided by the Commissioner and published 22 in a notice in the Gazette. 23 117E Audit of accounts of insurance companies 24 (1) At the request of the Minister, the Auditor-General must examine 25 and audit, or cause to be examined and audited, the accounts (and 26 any books and documents relating to the accounts) of any 27 insurance company liable to pay rural fire brigade contributions. 28 (2) The examination and audit is to be in respect of matters relating 29 to or arising out of the provisions of this Part. 30 (3) The Auditor-General is to forward a report on the audit to the 31 Minister as soon as practicable after it is completed. 32 (4) It is an offence for a person to: 33 (a) obstruct the Auditor-General, or any other person acting 34 on behalf of the Auditor-General, when exercising 35 functions under this section, or 36 Page 25
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (b) fail, without lawful excuse, when requested to do so for the 1 purposes of this section by the Auditor-General or a person 2 so acting, to produce any account, book or record in the 3 person's possession or under the person's control or to 4 answer any question. 5 Maximum penalty: 50 penalty units. 6 [3] Section 121 7 Insert after section 120: 8 121 Amendment of Schedule 2 9 (1) If the Minister is satisfied that at least two-thirds of the insurance 10 companies liable to pay rural fire brigade contributions are 11 seeking to have Schedule 2 amended in a particular way, and the 12 Commissioner recommends the amendment, the Minister may by 13 notice published on the NSW legislation website, amend the 14 Schedule in that way. 15 (2) An amendment under subsection (1) takes effect from the date 16 specified in the notice, being a date not earlier than the 17 publication of the notice. 18 [4] Schedule 2 Contributions of insurance companies 19 Omit "(Section 112)". 20 [5] Schedule 3 Savings, transitional and other provisions 21 Insert at the end of clause 1 (1): 22 Emergency Services Legislation Amendment (Finance) Act 2009, 23 but only to the extent it amends this Act 24 Page 26
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 1.4 State Emergency Service Act 1989 No 164 1 [1] Part 5A 2 Omit the Part. Insert instead: 3 Part 5A Contribution to State Emergency Service 4 costs 5 Division 1 Preliminary 6 24A Definitions 7 In this Part: 8 assessment notice means: 9 (a) an assessment notice given to a local council under section 10 24K, or 11 (b) an assessment notice given to an insurance company under 12 section 24Q. 13 capital account means the capital account established under 14 section 24V (2) (b). 15 contributors--see section 24F. 16 estimated expenditure--see section 24B. 17 financial year means the period of 12 months starting on 1 July 18 in a year. 19 Fund means the New South Wales State Emergency Service 20 Fund established under section 24V (1). 21 insurance company means a person, partnership, association or 22 underwriter that: 23 (a) issues or undertakes liability under policies of insurance 24 against loss of or damage to property situated in the State, 25 or 26 (b) receives premiums in respect of policies of insurance 27 against loss of or damage to property situated in the State 28 on behalf of or for transmission to a person, partnership, 29 association or underwriter outside the State. 30 recurrent expenditure account means the recurrent expenditure 31 account established under section 24V (2) (a). 32 relevant insurance means insurance against loss or damage to 33 property in the State under the classes of policies specified in 34 Schedule 2. 35 Page 27
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts SES contribution means an amount payable under this Part for a 1 financial year by a contributor. 2 SES contribution instalments--see section 24G. 3 SES expenditure, in relation to a financial year, means the total 4 of: 5 (a) recurrent expenditure incurred during the year in the 6 exercise of the State Emergency Service's functions, and 7 (b) capital expenditure incurred during the year in the exercise 8 of the State Emergency Service's functions, and 9 (c) recurrent expenditure incurred during the year in respect of 10 the administrative costs of the State Emergency Service or 11 the Minister under the authority of this Act. 12 Division 2 Estimates of SES expenditure 13 24B Minister to prepare estimate of SES expenditure 14 (1) Before or as soon as practicable after the end of a financial year, 15 the Minister must: 16 (a) prepare and, subject to the Treasurer's agreement, adopt an 17 estimate of the SES expenditure (the estimated 18 expenditure) for the next financial year, and 19 (b) prepare and adopt an estimate of the amount of estimated 20 expenditure applicable to the area of each local council for 21 the next financial year. 22 (2) In determining the amount of estimated expenditure applicable to 23 each local council's area, the Minister may apportion the total 24 estimated capital expenditure between relevant councils in the 25 way the Minister thinks fit. 26 (3) To assist the Minister in preparing and adopting the estimated 27 expenditure for a financial year, the Commissioner must prepare 28 and give to the Minister a written report and recommendations 29 about SES expenditure for the year. 30 (4) The Minister must consider the Commissioner's report and 31 recommendations in preparing the estimates. 32 Page 28
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 24C Local councils to give information to Commissioner 1 To enable the Minister to prepare the estimated expenditure, a 2 local council must, at the times and in the way required by the 3 Commissioner, give the Commissioner any of the following 4 information required by the Commissioner: 5 (a) information relating to the State Emergency Service, SES 6 units or emergency officers, 7 (b) information relating to the equipment of the State 8 Emergency Service, 9 (c) information about any other matter relating to the 10 organisation of the State Emergency Service. 11 24D Adjustment of estimates of recurrent expenditure 12 (1) If, for a financial year, the amount received from SES 13 contributions is less than the estimate of recurrent expenditure 14 included in the estimated expenditure for the financial year: 15 (a) the Minister may, with the Treasurer's agreement, decide 16 that the whole or a part of the deficit is to be added to the 17 estimated expenditure for the following financial year, and 18 (b) the SES contributions for the following financial year are 19 to be increased accordingly. 20 (2) If, for a financial year, the amount received from SES 21 contributions is more than the estimate of recurrent expenditure 22 included in the estimated expenditure for the financial year: 23 (a) the surplus is to be credited to the estimated expenditure 24 for the following financial year, and 25 (b) the SES contributions for the following financial year are 26 to be decreased accordingly. 27 Division 3 Imposition of SES contributions 28 24E Imposition of SES contributions to be paid 29 (1) SES contributions for each financial year are payable to the 30 Commissioner. 31 (2) The total amount of SES contributions to be paid for a financial 32 year is the amount of the estimated expenditure for the financial 33 year, adjusted as necessary under section 24D. 34 Page 29
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts 24F Who is liable to pay SES contributions 1 (1) The following persons (contributors) are liable to pay SES 2 contributions: 3 (a) the Treasurer, 4 (b) local councils, 5 (c) insurance companies. 6 (2) The total amount of SES contributions to be paid for a financial 7 year is to be paid in the following proportions by contributors: 8 (a) the Treasurer, 14.6%, 9 (b) local councils, 11.7%, 10 (c) insurance companies, 73.7%. 11 24G When SES contributions are to be paid 12 (1) The SES contribution payable by a contributor for a financial 13 year must be paid in 4 instalments (each of which is a SES 14 contribution instalment). 15 (2) A contributor must, in accordance with an instalment notice 16 given to the contributor by the Commissioner, pay a SES 17 contribution instalment on or before each of the following days 18 in a financial year: 19 (a) 1 July, 20 (b) 1 October, 21 (c) 1 January, 22 (d) 1 April. 23 (3) If a local council or an insurance company fails to pay a SES 24 contribution instalment within 30 days of it being payable, the 25 local council or insurance company is guilty of an offence. 26 Maximum penalty: 50 penalty units. 27 24H Unpaid SES contributions a debt due to the Commissioner 28 A SES contribution instalment, or any part of a SES contribution 29 instalment, not paid by a local council or an insurance company 30 within 90 days after the day on which it was payable: 31 (a) constitute a debt due and payable to the Commissioner, 32 and 33 (b) may be recovered in a court of competent jurisdiction by 34 the Commissioner. 35 Page 30
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 Division 4 Contributions by Treasurer 1 24I Contributions by Treasurer 2 (1) The Treasurer may, in addition to the SES contribution payable 3 by the Treasurer, from time to time advance money to the Fund 4 subject to the terms and conditions decided by the Treasurer. 5 (2) A SES contribution paid by the Treasurer, and any money 6 advanced to the Fund by the Treasurer, is to be paid out of money 7 provided by the Parliament. 8 Division 5 Contributions by local councils 9 24J Contributions by local councils 10 (1) The amount of the SES contribution to be made by each local 11 council is to be decided by the Minister. 12 (2) Funds of a local council derived from donations and other 13 voluntary contributions made for the purposes of this Act may 14 not be used towards the payment of SES contributions by the 15 local council unless approved by the Minister. 16 (3) A local council or an officer of a council must, if asked by the 17 Minister, give the Minister any document required by the 18 Minister to decide the council's SES contribution. 19 24K Annual assessment notice 20 (1) The Commissioner must give to each local council that is 21 required to make a SES contribution in a financial year an 22 assessment notice for that year. 23 (2) The assessment notice must state the following: 24 (a) the amount of the SES contribution payable by the local 25 council for the financial year, 26 (b) the amount of any SES contribution instalments already 27 paid by the local council for the financial year, 28 (c) if the amount of the SES contribution payable by the local 29 council for the financial year is more than the total amount 30 of the SES contribution instalments already paid by the 31 local council for the financial year: 32 (i) the number of SES contribution instalments 33 remaining to be paid for the financial year, and 34 (ii) the amount payable for each remaining SES 35 contribution instalment, 36 Page 31
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (d) if the amount of the SES contribution payable by the local 1 council for the financial year is less than the total amount 2 of the SES contribution instalments already paid by the 3 local council for the financial year, the amount of money 4 to be refunded to the local council. 5 (3) If the assessment notice states that the amount of the SES 6 contribution payable by the local council for the financial year is 7 less than the SES contribution instalments already paid by the 8 local council for that year, the Commissioner must refund the 9 outstanding amount to the local council not later than 30 June in 10 that year. 11 24L Instalment notices 12 (1) The Commissioner must give to each local council that is 13 required to make a SES contribution instalment a written notice 14 (an instalment notice) that specifies: 15 (a) the amount of the SES contribution instalment payable 16 under the instalment notice, and 17 (b) the date by which the SES contribution instalment is 18 payable. 19 (2) If the instalment notice is prepared before the assessment notice 20 for the local council for the financial year has been prepared, the 21 SES contribution instalment payable under the instalment notice 22 is to be determined by the Commissioner based on the SES 23 contribution payable by the local council in the previous financial 24 year. 25 24M How contribution is to be funded 26 The SES contribution payable by a local council is to be paid out 27 of the council's consolidated fund. 28 Division 6 Contributions by insurance companies 29 24N Definitions 30 In this Division: 31 foreign insurance company means an insurance company not 32 authorised under a law of the Commonwealth or of a State or 33 Territory to carry on an insurance business. 34 total amount, in relation to premiums: 35 (a) includes any brokerage or commission paid or due to be 36 paid or allowed to be paid on: 37 (i) the premiums, or 38 Page 32
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 (ii) bonuses or return premiums allowed in respect of 1 policies of insurance the subject of the premiums, or 2 (iii) such part of the premiums received by or due to the 3 company as is paid or due to be paid by way of 4 reinsurance by the company to another insurance 5 company in the State, but 6 (b) does not include duty payable under the Duties Act 1997 in 7 respect of policies of insurance the subject of the 8 premiums. 9 24O Returns by insurance companies 10 (1) An insurance company must, by 30 September in each financial 11 year or another date specified by the Commissioner in a notice 12 published in the Gazette, give to the Commissioner: 13 (a) a return in the form approved by the Commissioner 14 showing the total amount of premiums received by or due 15 to the company for the previous financial year for relevant 16 insurance, and 17 (b) a certificate from an auditor that relates to the return and 18 complies with subsection (2). 19 (2) The certificate from the auditor must: 20 (a) be in the form approved by the Commissioner, and 21 (b) be from an auditor who is: 22 (i) a registered company auditor within the meaning of 23 the Corporations Act 2001 of the Commonwealth, 24 or 25 (ii) a person not resident in the State who has 26 qualifications that, in the Commissioner's opinion, 27 are appropriate for the giving of the certificate. 28 (3) An insurance company that ceases to receive, and to be entitled 29 to receive, premiums for relevant insurance must, within 30 days 30 of ceasing to receive and being entitled to receive the premiums, 31 give the Commissioner written notice of that fact. 32 (4) If the Commissioner receives a notice under subsection (3) from 33 an insurance company: 34 (a) before 31 March in a financial year, the insurance 35 company is not discharged from its liability to pay any SES 36 contribution instalments for the financial year of which the 37 company has already been given notice by the 38 Commissioner, or 39 Page 33
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (b) on or after 31 March in a financial year, the insurance 1 company is not discharged from its liability to pay any SES 2 contribution instalments of which the company has already 3 been given notice by the Commissioner. 4 (5) An insurance company is guilty of an offence if it: 5 (a) fails to give the Commissioner a return or written notice as 6 required by this section, or 7 (b) gives the Commissioner a return that is false or misleading 8 in a material particular. 9 Maximum penalty: 20 penalty units. 10 24P Assessments 11 (1) If an insurance company gives the Commissioner a return under 12 section 24O for a financial year, the Commissioner must 13 calculate the SES contribution payable by the insurance company 14 for the year assessed in accordance with the following formula: 15 a×b contribution payable = ----------- c where: 16 a is the total amount of premiums subject to contribution 17 specified in the return made by the company. 18 b is the total amount of SES contributions payable by all 19 insurance companies for the financial year to which the return 20 relates. 21 c is the total amount of all premiums subject to contribution 22 specified in returns under section 24O made by all insurance 23 companies for the financial year. 24 (2) For the purposes of subsection (1), the amount of premiums 25 subject to contribution for an insurance company for a financial 26 year is the amount of the proportion of premiums received by or 27 due to the company for relevant insurance for the financial year 28 indicated in Schedule 2. 29 24Q Annual assessment notice 30 (1) The Commissioner must give to each insurance company that is 31 required to make a SES contribution in a financial year an 32 assessment notice for that year. 33 (2) The assessment notice must state the following: 34 (a) the amount of the SES contribution payable by the 35 insurance company for the financial year, 36 Page 34
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 (b) the amount of any SES contribution instalments already 1 paid by the insurance company for the financial year, 2 (c) if the amount of the SES contribution payable by the 3 insurance company for the financial year is more than the 4 SES contribution instalments already paid by the company 5 for the financial year: 6 (i) the number of SES contribution instalments 7 remaining to be paid for the financial year, and 8 (ii) the amount payable for each remaining SES 9 contribution instalment, 10 (d) if the amount of the SES contribution payable by the 11 insurance company for the financial year is less than the 12 SES contribution instalments already paid by the company 13 for the financial year, the amount of money to be refunded 14 to the company. 15 (3) If the assessment notice states that the amount of the SES 16 contribution payable by the insurance company for the financial 17 year is less than the SES contribution instalments already paid by 18 the company for that year, the Commissioner must refund the 19 outstanding amount to the company not later than 30 June in that 20 year. 21 24R Instalment notices 22 (1) The Commissioner must give to each insurance company that is 23 required to make a SES contribution instalment a written notice 24 (an instalment notice) that specifies: 25 (a) the amount of the SES contribution instalment payable 26 under the instalment notice, and 27 (b) the date by which the SES contribution instalment is 28 payable. 29 (2) If the instalment notice is prepared before the assessment notice 30 for the insurance company for the financial year has been 31 prepared, the SES contribution instalment payable under the 32 instalment notice is to be determined by the Commissioner based 33 on the SES contribution payable by the company in the previous 34 financial year. 35 24S Liability of owner where foreign insurer involved 36 (1) The Commissioner may notify a relevant owner that the owner is 37 responsible for the SES contributions required to be paid by a 38 foreign insurance company because of premiums received by the 39 company in respect of the owner's property. 40 Page 35
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (2) The relevant owner must pay to the Commissioner the SES 1 contributions that would otherwise be payable by the foreign 2 insurance company in respect of those premiums. 3 (3) The provisions of this Division apply to the relevant owner as if 4 the owner were the foreign insurance company that received 5 those premiums, subject to any modification of those provisions 6 required by the regulations. 7 (4) If the relevant owner fails to pay the SES contribution within 8 30 days after it is due, the owner is guilty of an offence. 9 Maximum penalty: 10 penalty units. 10 (5) The amount of a SES contribution paid under subsection (2) may 11 be deducted from any premium recoverable in the State by or on 12 behalf of the foreign insurance company on the issue or renewal 13 of an insurance policy on the property or may be recovered from 14 the foreign insurance company as a debt by the person making the 15 payment. 16 (6) This section applies whether the premium concerned was 17 received in or outside the State. 18 (7) In this section: 19 relevant owner means a person who is the owner of property in 20 respect of which a foreign insurance company has received a 21 premium subject to a SES contribution. 22 24T Returns by owners of property 23 (1) If a foreign insurance company holds a risk in respect of property 24 in the State, the owner of the property must, before the return 25 date, give the Commissioner a written return that shows the 26 amount of the premiums paid by the owner in respect of the 27 property to the company during: 28 (a) the previous financial year, or 29 (b) another period decided by the Commissioner. 30 Maximum penalty: 20 penalty units. 31 (2) In this section: 32 return date means: 33 (a) 30 September, or 34 (b) another date decided by the Commissioner and published 35 in a notice in the Gazette. 36 Page 36
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 24U Audit of accounts of insurance companies 1 (1) At the request of the Minister, the Auditor-General must examine 2 and audit, or cause to be examined and audited, the accounts (and 3 any books and documents relating to the accounts) of any 4 insurance company liable to pay SES contributions. 5 (2) The examination and audit is to be in respect of matters relating 6 to or arising out of the provisions of this Part. 7 (3) The Auditor-General is to forward a report on the audit to the 8 Minister as soon as practicable after it is completed. 9 (4) It is an offence for a person to: 10 (a) obstruct the Auditor-General, or any other person acting 11 on behalf of the Auditor-General, when exercising 12 functions under this section, or 13 (b) fail, without lawful excuse, when requested to do so for the 14 purposes of this section by the Auditor-General or a person 15 so acting, to produce any account, book or record in the 16 person's possession or under the person's control or to 17 answer any question. 18 Maximum penalty: 50 penalty units. 19 Division 7 Administration of Funds 20 24V New South Wales State Emergency Service Fund 21 (1) There is to be established in the Special Deposits Account in the 22 Treasury a New South Wales State Emergency Service Fund. 23 (2) The Fund is to consist of the following accounts: 24 (a) the recurrent expenditure account, 25 (b) the capital account. 26 (3) There is to be paid into the recurrent expenditure account all SES 27 contributions and other money received under this Part, other 28 than money that is required under subsection (4) to be paid into 29 the capital account. 30 (4) The following monies are to be paid into the capital account: 31 (a) all money appropriated by Parliament for the capital works 32 and services of the State Emergency Service, 33 (b) any money appropriated by Parliament for the recurrent 34 services of the State Emergency Service for the year as is 35 necessary to cover depreciation of the State Emergency 36 Service's assets, 37 Page 37
Emergency Services Legislation Amendment (Finance) Bill 2009 Schedule 1 Amendment of Acts (c) any money arising from the sale of any of the State 1 Emergency Service's assets, 2 (d) any other money that is required to be paid into the capital 3 account by or under this Act or any other Act. 4 (5) Payments may be made from the recurrent expenditure account: 5 (a) to assist in meeting the costs of SES expenditure, and 6 (b) as otherwise directed or permitted by or under this Act or 7 another Act. 8 (6) Payments may be made from the capital account, with the 9 Treasurer's agreement, as directed or permitted by or under this 10 Act or another Act. 11 24W Management of unspent funds 12 Any money remaining to the credit of the State Emergency 13 Service at the end of a financial year, other than money that is 14 required to be paid into the capital account, is to be paid into the 15 recurrent expenditure account. 16 24X Disposal by local councils of equipment purchased from Fund 17 (1) A local council must not sell or dispose of any equipment 18 purchased or constructed wholly or partly from money to the 19 credit of the Fund without the written consent of the 20 Commissioner. 21 (2) There is to be paid to the credit of the Fund: 22 (a) if the whole of the cost of the purchase or construction of 23 any equipment was met by money to the credit of the Fund: 24 (i) an amount equal to the proceeds of sale of any such 25 equipment, and 26 (ii) any amount recovered (whether under a policy of 27 insurance or otherwise) in respect of the damage to, 28 or destruction or loss of, any such equipment, and 29 (b) if a part only of the cost of the purchase or construction of 30 any equipment was met by money to the credit of the 31 Fund--an amount that bears to the amount that would be 32 required by this subsection to be paid if the whole of that 33 cost had been met by money to the credit of the Fund the 34 same proportion as that part of the cost bears to the whole 35 of that cost. 36 Page 38
Emergency Services Legislation Amendment (Finance) Bill 2009 Amendment of Acts Schedule 1 Division 8 Miscellaneous 1 24Y Amendment of Schedule 2 2 (1) If the Minister is satisfied that at least two-thirds of the insurance 3 companies liable to pay SES contributions are seeking to have 4 Schedule 2 amended in a particular way, and the Commissioner 5 recommends the amendment, the Minister may by notice 6 published on the NSW legislation website, amend the Schedule 7 in that way. 8 (2) An amendment under subsection (1) takes effect from: 9 (a) the following 1 July, or 10 (b) the date specified in the notice, being a date not earlier than 11 the publication of the notice. 12 [2] Schedule 1 Savings, transitional and other provisions 13 Insert at the end of clause 1 (1): 14 Emergency Services Legislation Amendment (Finance) Act 2009, 15 but only to the extent it amends this Act. 16 [3] Schedule 2 Contributions of insurance companies 17 Omit "(Section 24M (4))". 18 1.5 Valuation of Land Act 1916 No 2 19 [1] Section 67 Valuation for the purposes of the Fire Brigades Act 1989 20 Omit "section 51" from section 67 (3) (b). Insert instead "section 53". 21 [2] Section 67 (3) (b) 22 Omit "the Board". Insert instead "fire brigades". 23 Page 39
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