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New South Wales
State Revenue and Other Legislation
Amendment (Budget Measures)
Bill 2006
Contents
Page
1 Name of Act 2
2 Commencement 2
3 Amendment of Acts and other legislation 2
4 Repeal of Appropriation (Health Super-Growth Fund) Act
2003 No 75 2
5 Repeal of Act 2
Schedule 1 Amendment of Gaming Machine Tax Act 2001 No 72 3
Schedule 2 Amendment of General Government Liability Management
Fund Act 2002 No 60 8
Schedule 3 Amendment of Land Tax Management Act 1956 No 26 10
Schedule 4 Amendment of NSW Self Insurance Corporation Act 2004
No 106 17
Schedule 5 Amendment of Taxation Administration Act 1996 No 97 18
Schedule 6 Miscellaneous amendments to other legislation 19
I certify that this PUBLIC BILL, which originated in the LEGISLATIVE ASSEMBLY,
has finally passed the LEGISLATIVE COUNCIL and the LEGISLATIVE ASSEMBLY of
NEW SOUTH WALES.
Clerk of the Legislative Assembly.
Legislative Assembly,
Sydney, , 2006
New South Wales
State Revenue and Other Legislation
Amendment (Budget Measures)
Bill 2006
Act No , 2006
An Act to make miscellaneous amendments to certain State revenue and other
legislation in connection with the Budget for the year 200607; and for other
purposes.
I have examined this Bill, and find it to correspond in all respects with the Bill
as finally passed by both Houses.
Chairman of Committees of the Legislative Assembly.
State Revenue and Other Legislation Amendment (Budget Measures)
Clause 1 Bill 2006
The Legislature of New South Wales enacts:
1 Name of Act
This Act is the State Revenue and Other Legislation Amendment
(Budget Measures) Act 2006.
2 Commencement
(1) This Act commences on the date of assent, except as provided by
subsections (2) and (3).
(2) The following provisions commence, or are taken to have commenced,
on the dates indicated:
Section 4 and Schedules 2 and 4--the date of assent, or 30 June 2006,
whichever occurs first
Schedule 1--1 September 2006
Schedule 3--31 December 2006
(3) Schedule 6.16.3 commence on a day or days to be appointed by
proclamation.
3 Amendment of Acts and other legislation
The Acts and other legislation specified in Schedules 16 are amended
as set out in those Schedules.
4 Repeal of Appropriation (Health Super-Growth Fund) Act 2003 No 75
The Appropriation (Health Super-Growth Fund) Act 2003 is repealed.
5 Repeal of Act
(1) This Act is repealed on the day following the day on which all of the
provisions of this Act have commenced.
(2) The repeal of this Act does not, because of the operation of section 30
of the Interpretation Act 1987, affect any amendment made by this Act.
Page 2
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Amendment of Gaming Machine Tax Act 2001 No 72 Schedule 1
Schedule 1 Amendment of Gaming Machine Tax Act
2001 No 72
(Section 3)
[1] Part 3, Division 2
Omit the Division. Insert instead:
Division 2 Registered clubs
14 Annual rate for registered clubs
(1) If the profits from all gaming machines kept on the premises of a
registered club in a tax year do not exceed $200,000, no tax is
payable on the profits.
(2) If the profits from all gaming machines kept on the premises of a
registered club in a tax year exceed $200,000, but do not exceed
$1,000,000, the following provisions apply:
(a) in the 2006 tax year--tax is payable on $800,000 of those
profits at the rate of tax rate 1 for the tax year,
(b) in the 2007 tax year and subsequent tax years--no tax is
payable on the profits.
(3) If the profits from all gaming machines kept on the premises of a
registered club in a tax year exceed $1,000,000, but do not exceed
$1,800,000, the following provisions apply:
(a) in the 2006 tax year--tax is payable on $800,000 of those
profits at the rate of tax rate 1 for the tax year, and on so
much of those profits as exceeds $1,000,000 at the rate of
tax rate 2 for the tax year,
(b) in the 2007 tax year and subsequent tax years, tax is
payable:
(i) on the taxable component of the first $1,000,000 of
those profits at the rate of tax rate 1 for the tax year,
and
(ii) on so much of those profits as exceeds $1,000,000
at the rate of tax rate 2 for the tax year.
(4) For the purposes of subsection (3), the taxable component of the
first $1,000,000 of the profits of a registered club from gaming
machines kept on the premises of the club is $1 for every $1 by
which profits from all gaming machines kept on the premises of
the registered club in the tax year exceeds $1,000,000.
Page 3
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Schedule 1 Amendment of Gaming Machine Tax Act 2001 No 72
Note. The taxable component of the first $1,000,000 of the profits of the
registered club from gaming machines will vary from $1 (for a club that
has profits of $1,000,001) to $800,000 (for a club that has profits of
$1,800,000). The first $200,000 of profits is always tax free.
Example. If the profits of a club from all gaming machines kept on the
premises is $1,200,000, the taxable component of the first $1,000,000 of
the profits is $200,000. Accordingly tax is payable on $200,000 of the
first $1,000,000 of those profits at tax rate 1 and on the profits that
exceed $1,000,000 (ie $200,000) at tax rate 2.
(5) If the profits from all gaming machines kept on the premises of a
registered club in a tax year exceed $1,800,000, but do not exceed
$5,000,000, tax is payable:
(a) on $800,000 of those profits at the rate of tax rate 1 for the
tax year, and
(b) on so much of those profits as exceeds $1,000,000 at the
rate of tax rate 2 for the tax year.
(6) If the profits from all gaming machines kept on the premises of a
registered club in a tax year exceed $5,000,000, but do not exceed
$10,000,000, tax is payable:
(a) on $800,000 of those profits at the rate of tax rate 1 for the
tax year, and
(b) on $4,000,000 of those profits at the rate of tax rate 2 for
the tax year, and
(c) on so much of those profits as exceeds $5,000,000 at the
rate of tax rate 3 for the tax year.
(7) If the profits from all gaming machines kept on the premises of a
registered club in a tax year exceed $10,000,000, but do not
exceed $20,000,000, tax is payable:
(a) on $800,000 of those profits at the rate of tax rate 1 for the
tax year, and
(b) on $4,000,000 of those profits at the rate of tax rate 2 for
the tax year, and
(c) on $5,000,000 of those profits at the rate of tax rate 3 for
the tax year, and
(d) on so much of those profits as exceeds $10,000,000 at the
rate of tax rate 4 for the tax year.
(8) If the profits from all gaming machines kept on the premises of a
registered club in a tax year exceed $20,000,000, tax is payable:
(a) on $800,000 of those profits at the rate of tax rate 1 for the
tax year, and
Page 4
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Amendment of Gaming Machine Tax Act 2001 No 72 Schedule 1
(b) on $4,000,000 of those profits at the rate of tax rate 2 for
the tax year, and
(c) on $5,000,000 of those profits at the rate of tax rate 3 for
the tax year, and
(d) on $10,000,000 of those profits at the rate of tax rate 4 for
the tax year, and
(e) on so much of those profits as exceeds $20,000,000 at the
rate of tax rate 5 for the tax year.
(9) This section is subject to Part 4.
15 Instalment rate for registered clubs
(1) If the profits from all gaming machines kept on the premises of a
registered club in an instalment period do not exceed $50,000, no
instalment is payable.
(2) If the profits from all gaming machines kept on the premises of a
registered club in an instalment period exceed $50,000, but do
not exceed $250,000, the following provisions apply:
(a) for the 2006 tax year--the instalment payable is the
amount determined by multiplying the amount by which
those profits exceed $50,000 by tax rate 1 for the tax year,
(b) for any subsequent tax year--no instalment is payable.
(3) If the profits from all gaming machines kept on the premises of a
registered club in an instalment period exceed $250,000, the
instalment payable is the amount calculated as follows:
(a) calculate the notional annual profits of the club by
multiplying the profits from all gaming machines kept on
the premises of the registered club in the instalment period
by 4,
(b) calculate the amount of tax that would be payable for the
tax year on the notional annual profits of the club (as if the
notional annual profits of the club were the total profits in
the tax year from all gaming machines kept on the
premises of the registered club),
(c) calculate the instalment payable by dividing the amount
calculated at paragraph (b) by 4.
(4) For the purpose of calculating the amount referred to in
subsection (3) (b), a number specified in the Table to section 15A
as tax rate 2, 3, 4 or 5 for the tax year is taken to be reduced
by 1.5.
Page 5
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Schedule 1 Amendment of Gaming Machine Tax Act 2001 No 72
Note. The purpose of the reduction under this subsection is to take
account of any annual rebate that may be available under Part 4. For
example, tax rate 2 becomes 19.5, instead of 21.
(5) Despite anything to the contrary in this section, the remainder of
any tax that, under this Division, remains payable in respect of
the whole of a tax year is payable at the time of payment of the
last instalment for the year.
(6) Subsection (5) does not affect any provision of the Taxation
Administration Act 1996 or any arrangement that may be entered
into under that Act for the payment or compromise of any debt.
15A Tax rates for registered clubs
In this Division:
tax rate 1 for a tax year means the rate (expressed as a
percentage) specified in column 1 of Table 1 next to the tax year
concerned.
tax rate 2 for a tax year means the rate (expressed as a
percentage) specified in column 2 of Table 1 next to the tax year
concerned.
tax rate 3 for a tax year means the rate (expressed as a
percentage) specified in column 3 of Table 1 next to the tax year
concerned.
tax rate 4 for a tax year means the rate (expressed as a
percentage) specified in column 4 of Table 1 next to the tax year
concerned.
tax rate 5 for a tax year means the rate (expressed as a
percentage) specified in column 5 of Table 1 next to the tax year
concerned.
Table 1: Tax rates--registered clubs
Column 1 Column 2 Column 3 Column 4 Column 5
Tax year Tax rate Tax rate Tax rate Tax rate Tax rate
1 (%) 2 (%) 3 (%) 4 (%) 5 (%)
2006 10.0 21.0 25.5 27.7 27.7
2007 and 10.0 21.0 26.0 29.0 30.9
subsequent
tax years
Page 6
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Amendment of Gaming Machine Tax Act 2001 No 72 Schedule 1
[2] Section 17 Tax rebate for community development and support
expenditure
Omit "section 14 (3), (4) or (5)" wherever occurring.
Insert instead "section 14 (3), (5), (6), (7) or (8)".
[3] Schedule 2 Savings and transitional provisions
Insert at the end of clause 1 (1):
State Revenue and Other Legislation Amendment (Budget
Measures) Act 2006
[4] Schedule 2, Part 4
Insert after Part 3:
Part 4 Provisions consequent on enactment of
State Revenue and Other Legislation
Amendment (Budget Measures) Act 2006
7 Existing liability to pay taxes
The amendments made to this Act by Schedule 1 to the State
Revenue and Other Legislation Amendment (Budget Measures)
Act 2006 do not affect any liability for tax in respect of a tax year
that commenced before the commencement of that Schedule and
this Act continues to apply in respect of such a tax year as if the
amendments had not been made.
Page 7
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Schedule 2 Amendment of General Government Liability Management Fund Act 2002
No 60
Schedule 2 Amendment of General Government
Liability Management Fund Act 2002
No 60
(Section 3)
[1] Section 16
Insert after section 15:
16 Savings, transitional and other provisions
Schedule 1 has effect.
[2] Schedule 1
Insert at the end of the Act:
Schedule 1 Savings, transitional and other
provisions
(Section 16)
Part 1 Preliminary
1 Regulations
(1) The regulations may contain provisions of a savings or
transitional nature consequent on the enactment of the following
Acts:
State Revenue and Other Legislation Amendment (Budget
Measures) Act 2006
(2) Any such provision may, if the regulations so provide, take effect
from the date of assent to the Act concerned or a later date.
(3) To the extent to which any such provision takes effect from a date
that is earlier than the date of its publication in the Gazette, the
provision does not operate so as:
(a) to affect, in a manner prejudicial to any person (other than
the State or an authority of the State), the rights of that
person existing before the date of its publication, or
(b) to impose liabilities on any person (other than the State or
an authority of the State) in respect of anything done or
omitted to be done before the date of its publication.
Page 8
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Amendment of General Government Liability Management Fund Act 2002 Schedule 2
No 60
Part 2 Provisions consequent on enactment of
State Revenue and Other Legislation
Amendment (Budget Measures) Act 2006
2 Closure of Health Super-Growth Fund and transfer of Fund
contents
(1) On the repeal of the Appropriation (Health Super-Growth Fund)
Act 2003 the following provisions have effect:
(a) the assets and liabilities of the Health Super-Growth Fund
established in the Special Deposits Account under that Act
are transferred to, and become the assets and liabilities of,
the Liability Management Fund,
(b) the Health Super-Growth Fund is closed.
(2) Money paid into the Liability Management Fund pursuant to this
clause may be paid out of the Fund as authorised by section 6 of
this Act.
Page 9
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Schedule 3 Amendment of Land Tax Management Act 1956 No 26
Schedule 3 Amendment of Land Tax Management
Act 1956 No 26
(Section 3)
[1] Section 7
Omit the section. Insert instead:
7 Land tax on taxable value of land
Land tax at such rates as may be fixed by any Act is to be levied
and paid on the taxable value of all land situated in New South
Wales which is owned by taxpayers (other than land which is
exempt from taxation under this Act).
[2] Section 9 Taxable value
Omit section 9 (2) and (3). Insert instead:
(2) The taxable value of that land is the total sum of the average value
of each parcel of that land.
(3) The average value of a parcel of land is to be calculated, as
provided for by section 9AA, on the basis of the land value of the
land.
(4) The land value of land, in relation to a land tax year, is the value
entered in the Register as the land value of the land as at 1 July in
the previous year.
(5) The fact that there is no land value entered in the Register on 31
December in a year as the land value of the land as at 1 July in
that year does not prevent land tax being levied and charged and
becoming payable for any following tax year once that land value
is entered in the Register and the average value is ascertained.
[3] Section 9AA
Insert after section 9:
9AA Average value of land
(1) For the purposes of this Act, the average value of a parcel of land
is the average of the land value of the land in relation to the year
for which the average value is being ascertained (the current
land tax year) and the land value of the land in relation to the 2
preceding land tax years (the preceding land tax years).
Page 10
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Amendment of Land Tax Management Act 1956 No 26 Schedule 3
(2) If a land value adjustment is required in relation to a parcel in the
current land tax year, the average value is to be determined before
that land value adjustment is made (that is, on the basis of the land
value without that land value adjustment) and, despite any other
provision of this Act, the Valuation of Land Act 1916 or the
Heritage Act 1977, the land value adjustment is to be applied, for
the purpose of assessing land tax, to the average value of the land
for that land tax year (and not the land value).
(3) For the purposes of this section, a land value adjustment is:
(a) a land value reduction, being any reduction that is
required to be made to the land value of land under this Act
for the purpose of assessing land tax, or
(b) a special valuation, being any valuation of land made
under section 14H of the Valuation of Land Act 1916 or
under Division 6 of Part 6 of the Heritage Act 1977, or
(c) a special allowance, being any allowance made in respect
of the land value of land under Division 3 or 4 of Part 1B
of the Valuation of Land Act 1916.
(4) In the case of a land value reduction, the land value adjustment is
to be applied to the average value of land by applying any
provision of this Act that specifies that the land value is to be
reduced for the purpose of assessing land tax as if a reference to
the land value of land were a reference to the average value of
land.
Note. For example, the reductions provided for by sections 9A, 9BA, 9C,
9D, 10 (2), (2A) and (2C), 10Q (4) and 10R (3) will now apply to the
average value of the land in a land tax year and not to the land value of
the land.
(5) In the case of a special valuation, the land value adjustment is to
be applied to the average value of the land as follows:
(a) if the special valuation is less than the land value of the
land (were it not for the special valuation)--by deducting
the difference between the special valuation and the land
value from the average value,
(b) if the special valuation exceeds the land value of the land
(were it not for the special valuation)--by adding the
difference between the special valuation and the land value
to the average value,
(c) if the special valuation is the same as the land value of the
land (were it not for the special valuation)--no adjustment
is to be made to the average value.
Page 11
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Schedule 3 Amendment of Land Tax Management Act 1956 No 26
(6) In the case of a special allowance, the land value adjustment is to
be applied to the average value of the land by deducting the
allowance from the average value.
(7) If a parcel of land did not exist on 31 December immediately
before either or both of the preceding land tax years, the average
value of the land is taken to be:
(a) if the parcel did exist on 31 December immediately before
one of the preceding land tax years--the average of the
land value of the land in relation to the current land tax
year and the land value of the land in relation to the
preceding land tax year immediately before which it did
exist, or
(b) in any other case--the land value of the land in relation to
the current land tax year.
(8) Subsection (2) applies in relation to an average value determined
as provided for by subsection (7) in the same way as it applies to
an average value determined as provided for by subsection (1).
Note. For example, if the newly created parcel qualifies for an allowance
for subdivision under Division 4 of Part 1B of the Valuation of Land Act
1916 in the current land tax year, the allowance would be applied to the
average value calculated as provided for by subsection (7).
(9) The average value of a parcel of land that the Valuer-General has
determined is heritage restricted (within the meaning of section
14G of the Valuation of Land Act 1916), and that was not heritage
restricted on 31 December immediately before either or both of
the preceding land tax years, is to be determined as provided for
by subsection (7) (as if the parcel did not exist on the date or dates
of 31 December on which it was not heritage restricted).
(10) If the land value of land in relation to a land tax year is altered
(whether as a result of being reascertained or on objection or
appeal or for the correction of a clerical error or misdescription),
the average value of the land must be reascertained on the basis
of the altered land value.
(11) If the average value of a parcel of land, after applying a land value
adjustment, is less than zero, the average value of the parcel is
taken to be zero.
[4] Section 9A Concession for unutilised land value
Insert "or average value" after "land value" in section 9A (6).
[5] Section 9AA Strata
Renumber as section 9B.
Page 12
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Amendment of Land Tax Management Act 1956 No 26 Schedule 3
[6] Section 9B (2) (as renumbered by this Schedule)
Omit the subsection. Insert instead:
(2) For the purposes of this Act:
(a) the land value of a lot comprised in a parcel is an amount
that bears to the land value of the parcel (within the
meaning of section 9 (4)) the same proportion as the unit
entitlement of the lot bears to the aggregate unit
entitlement, and
(b) the average value of the lot is to be ascertained on the basis
of the land value of the lot, as determined under paragraph
(a).
[7] Section 9BA
Insert after section 9B (as renumbered by this Schedule):
9BA Colliery holdings
For the purpose of assessing land tax, the land value of land
within a colliery holding (within the meaning of the Mining
Act 1992) is to be reduced by the amount recorded in the Register
in relation to each parcel as the amount by which the presence of
coal in that parcel increases the value of that parcel.
[8] Sections 21A (3) and 21B (3)
Omit "section 9AA" wherever occurring. Insert instead "section 9B".
[9] Section 21C Liability of lessees of land owned by Crown or council
Omit section 21C (4), (4A) and (4B). Insert instead:
(4) For the purposes of determining the lessee's land tax liability
when the notional parcel consists of a part of land, the average
value of the notional parcel is the average value of the entire
parcel multiplied by the apportionment factor.
(4A) For the purposes of this section, the apportionment factor is the
proportion that the rental value of the notional parcel bears to the
rental value of the entire parcel.
(4B) The Chief Commissioner may request the Valuer-General to
determine the apportionment factor in respect of a notional
parcel.
Page 13
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Schedule 3 Amendment of Land Tax Management Act 1956 No 26
(4BA) If a request is made under subsection (4B):
(a) the Valuer-General must determine the apportionment
factor, and
(b) the apportionment factor so determined is to be entered in
the Register and is, subject to subsection (4C), the
apportionment factor for the purposes of subsection (4).
[10] Section 21C (4C)
Omit "land value determined under subsection (4B)".
Insert instead "apportionment factor determined under subsection (4BA)".
[11] Section 34 Meaning of land tax payable in respect of certain land
Omit "land value" wherever occurring.
Insert instead "average value".
[12] Section 47 Land tax to be first charge on land
Insert "and average value of the land" after "land value of the land" in section
47 (1A).
[13] Section 62TBA
Omit the section. Insert instead:
62TBA Tax threshold--2006 land tax year and subsequent land tax years
(1) The tax threshold for the 2006 land tax year is $352,000.
(2) The tax threshold for the 2007 land tax year and any subsequent
land tax year is the average of the indexed amounts, or the tax
threshold for the previous land tax year, whichever is the greater.
(3) The average of the indexed amounts is the average of the
following 3 amounts:
(a) the indexed amount for the land tax year,
(b) the indexed amount for the 2 preceding land tax years.
(4) For the purposes of this section, the indexed amount for a land
tax year is the following:
(a) in the case of the 2005 land tax year--$342,000,
(b) in the case of the 2006 land tax year--$352,000,
(c) in the case of the 2007 land tax year or any subsequent land
tax year, the amount determined as provided for by
subsection (5).
Page 14
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Amendment of Land Tax Management Act 1956 No 26 Schedule 3
(5) The indexed amount for the 2007 land tax year and any
subsequent land tax year is to be determined in accordance with
the following formula:
N × ( 100% + I )
where:
N is the indexed amount for the previous land tax year.
I is the indexation factor for the land tax year, determined in
accordance with section 62TBB.
Note. Accordingly, the tax threshold for the 2007 land tax year will be the
average of the following 3 amounts, or $352,000, whichever is the
greater:
(a) $342,000,
(b) $352,000,
(c) $352,000 x (100% + I).
(6) A tax threshold, or indexed amount, determined in accordance
with this section is to be rounded off to the nearest $1,000.
(7) On or before 15 October in each year (commencing with 2006),
the Valuer-General is to publish in the Gazette the following
amounts, as determined in accordance with this section:
(a) the indexed amount for the following land tax year,
(b) the average of the indexed amounts (including the indexed
amounts used to calculate that average),
(c) the tax threshold for the following land tax year.
[14] Schedule 2 Savings and transitional provisions
Insert at the end of clause 1A (1):
State Revenue and Other Legislation Amendment (Budget
Measures) Act 2006
Page 15
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Schedule 3 Amendment of Land Tax Management Act 1956 No 26
[15] Schedule 2, Part 19
Insert as Part 19:
Part 19 Provisions consequent on enactment of
State Revenue and Other Legislation
Amendment (Budget Measures) Act 2006
40 Amendments to land valuation methods
(1) The amendments made to this Act by the State Revenue and
Other Legislation Amendment (Budget Measures) Act 2006
apply in respect of a land tax year commencing on or after 1
January 2007 and do not affect any liability for land tax in respect
of a land tax year commencing before that date.
(2) This Act, as in force immediately before 31 December 2006,
continues to apply in respect of any such liability.
Page 16
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Amendment of NSW Self Insurance Corporation Act 2004 No 106 Schedule 4
Schedule 4 Amendment of NSW Self Insurance
Corporation Act 2004 No 106
(Section 3)
[1] Section 11 Self Insurance Fund
Insert after section 11 (3):
(4) The Treasurer may from time to time direct the payment out of
the Fund of such sums as the Treasurer considers to be surplus to
the requirements of the Fund under this section and such sums are
to be paid out of the Fund in accordance with the Treasurer's
direction.
(5) Any sum paid out of the Fund in accordance with the Treasurer's
direction is taken to be appropriated by this Act to the Treasurer,
and may be issued and applied for or towards the recurrent
services, or capital works and services, of the Crown Finance
Entity.
(6) In this section:
Crown Finance Entity means the entity responsible for the
assets, liability and transactions that are the overall responsibility
of the Government (in contrast to being the responsibility of
individual Government agencies).
[2] Schedule 1 Savings, transitional and other provisions
Insert at the end of clause 1 (1):
State Revenue and Other Legislation Amendment (Budget
Measures) Act 2006
Page 17
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Schedule 5 Amendment of Taxation Administration Act 1996 No 97
Schedule 5 Amendment of Taxation Administration
Act 1996 No 97
(Section 3)
[1] Section 86 Objections
Omit the note to section 86 (1).
[2] Section 105A
Insert after section 105:
105A Objections to land valuations
If an objection to a valuation made under the Valuation of Land
Act 1916 is allowed by the Valuer-General under that Act (in
whole or in part), and the valuation was used as the basis of an
assessment of the tax liability of a taxpayer, sections 104 and 105
apply in relation to the objection in the same way as they apply to
an objection under that Act.
Page 18
State Revenue and Other Legislation Amendment (Budget Measures)
Bill 2006
Miscellaneous amendments to other legislation Schedule 6
Schedule 6 Miscellaneous amendments to other
legislation
(Section 3)
6.1 Art Gallery of New South Wales Act 1980 No 65
Section 5 Constitution of Trust
Insert after section 5 (2):
(3) The Trust is subject to the control and direction of the Minister.
6.2 Australian Museum Trust Act 1975 No 95
Section 5 Constitution of Trust
Insert after section 5 (3):
(4) The Trust is subject to the control and direction of the Minister.
6.3 Library Act 1939 No 40
Section 3 Constitution of Council
Omit section 3 (4). Insert instead:
(4) The Council is subject to the control and direction of the
Minister.
6.4 Pay-roll Tax Act 1971 No 22
[1] Section 3E
Insert after section 3D:
3E Application of Act to certain Divisions of the Government Service
(1) This section applies in relation to any Division of the
Government Service specified in Part 1 or 2 of Schedule 1 to the
Public Sector Employment and Management Act 2002 in which
staff are employed under Chapter 1A of that Act to enable a
statutory corporation to exercise its functions.
(2) For the purposes of this Act, each Division of the Government
Service to which this section applies is taken to be a separate
employer with respect to the matters specified in subsection (3).
If the Division concerned comprises separate branches each of
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Schedule 6 Miscellaneous amendments to other legislation
which is assigned to a different statutory corporation, each such
branch of the Division is taken to be a separate employer with
respect to the matters specified in subsection (3) in so far as they
relate to that branch.
(3) The matters that are specified for the purposes of subsection (2)
are as follows:
(a) the wages paid or payable to the staff of the Division or
branch of the Division,
(b) any fees or other remuneration paid or payable to the
members of the board or other governing body of the
statutory corporation to which the staff of the Division (or
branch of the Division) are assigned,
(c) any amount paid or payable under a relevant contract
(within the meaning of section 3A) entered into by the
statutory corporation concerned,
(d) if any staff are also employed in a Division of the
Government Service specified in Part 3 of Schedule 1 to
the Public Sector Employment and Management Act 2002
in connection with the statutory corporation concerned--
the wages paid or payable to the staff of that Division.
[2] Schedule 6 Savings, transitional and other provisions
Insert at the end of clause 1 (1):
State Revenue and Other Legislation Amendment (Budget
Measures) Act 2006 (to the extent that it amends this Act)
6.5 Public Finance and Audit Act 1983 No 152
[1] Section 4 Definitions
Omit paragraph (a) of the definition of authority in section 4 (1).
Insert instead:
(a) a Division of the Government Service within the meaning
of the Public Sector Employment and Management Act
2002,
(a1) NSW Police,
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Miscellaneous amendments to other legislation Schedule 6
[2] Section 4 (1), definition of "Head of an authority"
Omit paragraph (a) of the definition. Insert instead:
(a) in relation to a Division of the Government Service within
the meaning of the Public Sector Employment and
Management Act 2002--the appropriate Division Head
within the meaning of that Act,
(a1) in relation to NSW Police--the Commissioner of Police,
[3] Section 4 (1), definition of "officer of an authority"
Omit paragraph (a) of the definition. Insert instead:
(a) in relation to a Division of the Government Service within
the meaning of the Public Sector Employment and
Management Act 2002--a member of the Government
Service,
(a1) in relation to NSW Police--a member of NSW Police,
[4] Section 4 (1), definition of "officer of an authority"
Omit "referred to in paragraph (a), (b) or (c)" from the definition.
Insert instead "referred to in paragraphs (a)(c)".
[5] Section 12 Commitment etc of expenditure
Insert after section 12 (3):
(4) Nothing in this or any other section of this Act prevents an officer
of an authority from being authorised to commit or incur
expenditure that is legally available for the use of any authority.
[6] Section 13 Payment of accounts
Omit "to whom the power to authorise the payment has been delegated under
section 12 (1)" from section 13 (a).
Insert instead "who is duly authorised to approve the payment".
[7] Schedule 4 Savings, transitional and other provisions
Insert at the end of clause 1 (1):
State Revenue and Other Legislation Amendment (Budget
Measures) Act 2006, but only to the extent that it amends this Act
or the Public Finance and Audit Regulation 2005
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Schedule 6 Miscellaneous amendments to other legislation
6.6 Public Finance and Audit Regulation 2005
Clause 14 Definitions of "authority" and "officer of an authority"
Omit the clause.
6.7 Tourism New South Wales Act 1984 No 46
[1] Section 4 Constitution of Tourism New South Wales
Omit section 4 (3). Insert instead:
(3) Tourism New South Wales is to consist of:
(a) not fewer than 8 nor more than 10 members appointed by
the Governor (referred to in this Act as appointed
members), and
(b) one other member, being the Director-General of the
Department of State and Regional Development (or a
person nominated by the Director-General).
[2] Section 4 (4)
Omit "Of the members". Insert instead "Of the appointed members".
[3] Section 4 (7)
Insert after section 4 (6):
(7) The substitution of subsection (3) by the State Revenue and Other
Legislation Amendment (Budget Measures) Act 2006 does not
affect any appointment under this section as in force before the
substitution.
[4] Section 27 Annual report
Insert after section 27 (2):
(3) Nothing in this section prevents the report from being included in
the annual report for that year of any Department of the Public
Service that is responsible to the Minister.
[5] Schedule 1 Provisions relating to the members of Tourism New South
Wales
Omit "a member" from clause 3 (1). Insert instead "an appointed member".
[6] Schedule 1, clause 7
Omit "any member". Insert instead "an appointed member".
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[7] Schedule 1, clause 10 (2)
Insert "(or as the member referred to in section 4 (3) (b))" after "the office of
a part-time member".
[8] Schedule 4 Savings and transitional provisions
Omit clause 8 (1). Insert instead:
(1) The regulations may contain provisions of a savings or
transitional nature consequent on the enactment of the following
Acts:
this Act
State Revenue and Other Legislation Amendment (Budget
Measures) Act 2006, but only to the extent that it amends this Act
[9] Schedule 4, clause 8 (2)
Omit "as from the appointed day".
Insert instead "from the date of assent to the Act concerned".
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