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PARLIAMENT OF VICTORIA
National Taxation Reform (Further Consequential
Provisions) Act 2000
Act No.
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1. Purpose 1
2. Commencement 2
PART 2--ACCIDENT COMPENSATION ACT 1985 3
3. Penalties on employers for non-compliance 3
PART 3--FUNERALS (PRE-PAID MONEY) ACT 1993 5
4. GST payments do not have to be invested 5
PART 4--GAMBLING LEGISLATION 6
5. Casino Control Act 1991 6
6. Casino (Management Agreement) Act 1993 7
7. New section 6F inserted in Casino (Management Agreement)
Act 1993 7
6F. Ratification of the sixth Deed of Variation 7
8. Consequential amendments to Casino (Management
Agreement) Act 1993 7
9. New Schedule 7 inserted in Casino (Management Agreement)
Act 1993 8
SCHEDULE 7 8
ANNEXURE 12
SCHEDULE SIX 12
10. Interactive Gaming (Player Protection) Act 1999 14
11. Tattersall Consultations Act 1958 15
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Clause Page
PART 5--RACING ACT 1958 16
12. Consequential amendments 16
13. New sections 91B, 91C, 91D and 91E inserted 17
91B. Bookmaker's licence levy 17
91C. Bookmaking development fund 19
91D. Ministerial approval of rules and guidelines 20
91E. Provision of information regarding betting records 21
14. Further consequential amendment 22
15. New Part V inserted 22
PART V--GENERAL 22
96. Transitional provision on repeal of Part VI 22
16. Repeal of Part VI 23
PART 6--TRANSPORT ACCIDENT ACT 1986 24
17. Adjustment of transport accident charges for GST 24
PART 7--STATUTORY FEES AND CHARGES 28
18. Cemetery fees 28
19. Legal Practice Act 1996 29
20. Trustee companies' commissions and fees 29
NOTES 31
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PARLIAMENT OF VICTORIA
Initiated in Assembly 12 April 2000
A BILL
to make further amendments to State legislation as a consequence of
national taxation reform and for other purposes.
National Taxation Reform (Further
Consequential Provisions) Act 2000
The Parliament of Victoria enacts as follows:
PART 1--PRELIMINARY
1. Purpose
The purpose of this Act is to make further
amendments to State legislation as a consequence
5 of national taxation reform.
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2. Commencement
(1) This Act (except Parts 2 and 5 and sections 10, 19
and 20) comes into operation on the day after the
day on which it receives the Royal Assent.
5 (2) Part 2 and sections 10, 19 and 20 come into
operation on 1 July 2000.
(3) Part 5 comes into operation on 3 July 2000.
_______________
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Act No.
PART 2--ACCIDENT COMPENSATION ACT 1985
No. 10191.
3. Penalties on employers for non-compliance
Reprint No. 9
(1) In section 108(5) of the Accident Compensation as at 4.00 p.m.
on 30 June
Act 1985, for paragraph (a) substitute-- 1999.
5 "(a) impose on the employer a penalty calculated
in accordance with the method determined
under sub-section (5A); or".
(2) After section 108(5) of the Accident
Compensation Act 1985 insert--
10 "(5A) The Governor in Council, by Order
published in the Government Gazette, may
determine the method for calculating the
penalty payable by an employer who fails
without reasonable cause to forward a claim
15 to the Authority as required by this section.
(5B) The Authority may recover a penalty
imposed under sub-section (5)(a) in a court
of competent jurisdiction as a debt due to the
Authority.".
20 (3) In section 127 of the Accident Compensation
Act 1985, for sub-section (2) substitute--
"(2) If the Authority has assumed the employer's
liability under sub-section (1), the Authority
may impose on the employer a penalty
25 calculated in accordance with the method
determined under sub-section (3).
(3) The Governor in Council, by Order
published in the Government Gazette, may
determine the method for calculating the
30 penalty payable by an employer if the
Authority has assumed the employer's
liability under sub-section (1).
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(4) The Authority may recover a penalty
imposed under sub-section (2) in a court of
competent jurisdiction as a debt due to the
Authority.".
5 _______________
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Act No.
PART 3--FUNERALS (PRE-PAID MONEY) ACT 1993
No. 33/1993.
4. GST payments do not have to be invested
Amended by
(1) In section 3(1) of the Funerals (Pre-Paid Nos 17/1999
and 37/1999.
Money) Act 1993, after the definition of "funeral
5 service" insert--
' "GST" has the same meaning as it has in the
A New Tax System (Goods and Services
Tax) Act 1999 of the Commonwealth;'.
(2) In section 6 of the Funerals (Pre-Paid Money)
10 Act 1993, for sub-section (4) substitute--
"(4) Sub-sections (1) and (3) do not apply to--
(a) an administration fee or brokerage fee
paid in respect of a pre-paid funeral
contract; or
15 (b) an amount paid in respect of any GST
payable on the supply to which a pre-
paid funeral contract relates.".
_______________
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Act No.
PART 4--GAMBLING LEGISLATION
No. 47/1991. 5. Casino Control Act 1991
Reprint No. 4
(1) In section 81J of the Casino Control Act 1991--
as at
1 January
1999. Further (a) in sub-section (1), after the definition of
amended by
5 "gross betting revenue" insert--
No. 41/1999.
' "GST Act" means the A New Tax System
(Goods and Services Tax) Act 1999 of
the Commonwealth;
"State tax credit" for a casino operator in
10 respect of a month, means an amount
equal to the amount that would be
determined under Division 126 of the
GST Act as the casino operator's global
GST amount for that month if the only
15 gambling supplies by the casino
operator attributable to that month were
gambling supplies related to approved
betting competitions conducted by the
casino operator during that month;';
20 (b) in sub-section (2), for "A casino operator"
substitute "Subject to sub-section (2A), a
casino operator".
(2) After section 81J(2) of the Casino Control Act
1991 insert--
25 "(2A) The amount of tax payable by a casino
operator under sub-section (2) in respect of a
month is to be reduced by the State tax credit
for the casino operator in respect of that
month.
30 (2B) A casino operator must give the Treasurer
any information the Treasurer requires to
determine the State tax credit for the casino
operator in respect of a month.".
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6. Casino (Management Agreement) Act 1993 No. 94/1993.
Reprint No. 2
In section 4 of the Casino (Management as at
Agreement) Act 1993-- 5 September
1997. Further
amended by
(a) in the definition of "the Agreement", after
Nos 16/1997
5 "fifth Deed of Variation" insert "and the and 90/1998.
sixth Deed of Variation";
(b) after the definition of "the fifth Deed of
Variation" insert--
' "the sixth Deed of Variation" means the
10 deed of variation to the management
agreement for the Melbourne Casino
Project, a copy of which is set out in
Schedule 7.'.
7. New section 6F inserted in Casino (Management
15 Agreement) Act 1993
After section 6E of the Casino (Management
Agreement) Act 1993 insert--
"6F. Ratification of the sixth Deed of Variation
(1) The sixth Deed of Variation is ratified and
20 takes effect as if it had been enacted in this
Act.
(2) The Agreement is amended as provided in
the sixth Deed of Variation.".
8. Consequential amendments to Casino (Management
25 Agreement) Act 1993
In the Casino (Management Agreement) Act
1993--
(a) in section 7(2), after "6E(1)" insert "or
6F(1)";
30 (b) in section 11(5), for "and 22C" substitute
", 22C and 22D".
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9. New Schedule 7 inserted in Casino (Management
Agreement) Act 1993
After Schedule 6 to the Casino (Management
Agreement) Act 1993 insert--
5 'SCHEDULE 7
SIXTH DEED OF VARIATION TO THE MANAGEMENT
AGREEMENT
MELBOURNE CASINO PROJECT
DEED dated 3 April 2000
10 BETWEEN THE HONOURABLE JOHN PANDAZOPOULOS MP,
the Minister of the Crown for the time being administering
the Casino Control Act acting for and on behalf of the State
of Victoria ('State')
AND CROWN LIMITED ACN 006 973 262 with its registered
15 office at Level 2, 54 Park Street, Sydney, New South Wales
('Company')
RECITALS
A. The State and the Company entered into an agreement dated
20 September 1993 ratified by and scheduled to the Casino
20 (Management Agreement) Act 1993 ('Management Agreement')
B. The Management Agreement has been varied by:
(a) a deed of variation dated 14 November 1994 ratified by and
scheduled to the Casino (Management Agreement
Amendment) Act 1994 and inserted as a schedule to the
25 Casino (Management Agreement) Act 1993;
(b) a deed of variation dated 12 October 1995 ratified by and
scheduled to the Casino (Management Agreement) (Further
Amendment) Act 1995 and inserted as a schedule to the
Casino (Management Agreement) Act 1993;
30 (c) a deed of variation dated 3 June 1996 ratified by the Gaming
Acts (Amendment) Act 1996 and inserted as a schedule to the
Casino (Management Agreement) Act 1993;
(d) a deed of variation dated 7 November 1996 ratified by the
Casino (Management Agreement) Amendment Act 1996 and
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inserted as a schedule to the Casino (Management
Agreement) Act 1993; and
(e) a deed of variation dated 1 October 1998 ratified by the
Gaming Acts (Further Amendment) Act 1998 and inserted as
5 a schedule to the Casino (Management Agreement) Act 1993.
C. The parties have agreed to further vary the Management Agreement as
provided in this Deed of Variation.
AGREEMENT
1. Definitions
10 Unless the context otherwise requires or the contrary intention appears,
terms defined in the Casino Control Act or the Management Agreement
have the same meaning when used in this document.
2. Ratification and operation of provisions
2.1 A Minister of the State must introduce and sponsor a Bill in the
15 Parliament of Victoria to ratify this document as soon as reasonably
practicable after its execution and the operation of this Deed is subject
to the Bill receiving the Royal Assent on or before 1 July 2000.
2.2 Except for clause 3, this Deed of Variation shall come into operation on
the date shown at the commencement of the document. Clause 3 shall
20 come into operation on 1 July, 2000.
3. Variation of Management Agreement
The State and the Company agree to vary the Management Agreement
by:-
(a) Inserting in clause 2 the following definitions:
25 "GST" has the same meaning as in the GST Act;
"GST Act" means the A New Tax System (Goods and Services
Tax) Act 1999 (Commonwealth);
"Global GST Amount" has the same meaning as in the GST Act;
"Intergovernmental Agreement" means the Intergovernmental
30 Agreement on the Reform of Commonwealth-State Financial
Relations executed in June 1999; and
"State Tax Credit" means an amount equivalent to the amount
determined under Division 126 of the GST Act, declared by the
Company to the Commissioner as the Global GST Amount with
35 respect to gambling supplies to which clauses 22 and clause 22A
apply;
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(b) renumbering clause 22C as clause 22D and by inserting a
new clause 22C as follows:
"22C GST Offset and Intergovernmental Agreement with the
Commonwealth
5 22C.1 The Intergovernmental Agreement requires the State to
adjust its gambling tax arrangements to take account of the GST on
gambling operations.
22C.2 The total amount of casino tax as described in and
calculated under clauses 22 and 22A shall be reduced by the State Tax
10 Credit calculated with respect to gambling supplies to which those
clauses apply. The State Tax Credit will be allowed as a reduction in
the total amount of casino tax payable under clauses 22 and 22A when
calculated on the seventh day after the end of the relevant month.
22C.3 Where no casino tax is payable with respect to the relevant
15 month due to Gaming Revenue being less than zero, the State Tax
Credit will be calculated with respect to the following month to which
the negative Gaming Revenue is carried forward and applied. When
the Casino tax is less than the State Tax credit in any month, the State
Tax Credit remaining after applying it to the casino tax in that month,
20 shall be carried forward to the following month.
22C.4 When submitting documentation to the Authority for
calculation of the casino tax payable under clauses 22 and 22A, the
Company must provide to the Authority preliminary documentation and
calculations supporting its claim for a State Tax Credit in a form similar
25 to the document set out in Schedule Six (the "Schedule Six Return").
22C.5 The Company must provide to the State, within 48 hours of
lodgement, a copy of its GST return as lodged under Division 31 of the
GST Act, together with a statutory declaration as to the accuracy and
authenticity of that document. The State Tax Credit will be varied in
30 the following month by the amount of any difference between the
amount allowed by the State as a State Tax Credit in a particular month
when compared with the actual Global GST Amount declared by the
Company to the Commissioner for that month for gambling supplies to
which clauses 22 and 22A apply. Any adjustment made by the
35 Commissioner to the Global GST Amount subsequent to the
declaration by the Company shall be reflected as a corresponding
adjustment in the following monthly State Tax Credit and the Company
must include details of such adjustments in the monthly Schedule Six
Return.
40 22C.6 The Company consents to the Authority inspecting such
records of the Company that relate to the Global GST Amount used to
calculate the State Tax Credits allowed or to be allowed and will
provide to the authorised representatives of the Authority (or the
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Auditor-General) all reasonable access to records and documents of the
Company that relate to the calculation of the relevant Global GST
Amount.
22C.7 For the purposes of clauses 22C.1 to 22C.6
5 "Casino tax" includes any additional casino tax payable under
clauses 22 and 22A;
"Commissioner" means the Commissioner of Taxation for the
Commonwealth of Australia; and
"Gaming Revenue" means total amount of Gross Gaming
10 Revenue and Commission Based Player Revenue.
(c) Inserting Schedule Six as annexed to this Deed of Variation.
4. Force Majeure Event
The Company acknowledges that none of the negotiation, preparation
and execution of this document, its ratification under clause 2 or any of
15 the circumstances relating to or giving rise to the creation of this
document has or will cause or create any Government Action or Force
Majeure Event.
5. Confirmation of other terms
The parties acknowledge and confirm that except as varied by this
20 document the terms and conditions of the Management Agreement
remain in full force and effect.
6. General provisions
Clauses 33 and 35 to 40 (inclusive) of the Management Agreement
apply to this document as if expressly included in this document.
25 EXECUTED as a deed.
)
SIGNED SEALED AND DELIVERED by
)
THE HONOURABLE
) JOHN PANDAZOPOULOS
JOHN PANDAZOPOULOS MP
)
Minister for Gaming for and on behalf
)
of the State of Victoria in the presence
of:
DAMIAN MANNIX
Witness
THE COMMON SEAL of )
CROWN LIMITED is affixed in) L.S.
30 accordance with its articles of )
association in the presence of: )
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DAVID COURTNEY IAN J JOHNSON
Secretary Director
TIM DAVIES
Witness
5 ------------------
ANNEXURE
SCHEDULE SIX
Components of Global GST1
Amounts wagered2 by CBP3 less monetary prizes4 paid to CBPs
(1)
CBP bad debts recovered5
(2)
(3) Total amounts wagered by CBPs = (1) + (2)
Other amounts paid6 to CBPs
(4)
Bad debts written-off7 in respect of CBPs
(5)
(6) Total other deductible payments to CBPs = (4) + (5)
(7) Sub-total = (3) - (6)
(8) GST base for CBPs = (7)
Amounts wagered8 by OPs9 less monetary prizes10 paid to OPs
(9)
1
Where an item is zero, please record it as such.
2
As defined in s. 126-10(1) of the GST Act, excluding bad debts recovered
as defined in s. 126-20(3) of the GST Act.
3
Herein, CBP refers to "Commission Based Player(s)" as defined in clause
3.1 of the Casino Management Agreement.
4
As defined in s.126-10(1)(a) of the GST Act, excluding bad debts written-
off as defined in s. 126-20(2) of the GST Act.
5
As defined in s. 126-20(3) of the GST Act.
6
As defined in s. 126-10(1)(b) of the GST Act, excluding bad debts written-
off as defined in s. 126-20(2) of the GST Act.
7
As defined in s. 126-20(2) of the GST Act.
8
As defined in s. 126-10(1) of the GST Act, excluding bad debts recovered
as defined in s. 126-20(3) of the GST Act.
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OP bad debts recovered11
(10)
(11) Total amounts wagered by OPs = (9) + (10)
Other amounts paid12 to OPs
(12)
Bad debts written-off13 in respect of OPs
(13)
(14) Total other deductible payments to OPs = (12) + (13)
(15) Sub-total = (11) - (14)
(16) GST base for OPs = (15)
(17) Sub-total for all players = (8) + (16)
Carried forward losses14
(18)
Other adjustments15
(19)
(20) Global GST base attributable to all players = (17) - (18) + (19)
Global GST attributable to all players = 1/11th of (20), if (20)>0;
(21)
= Zero, otherwise
Global GST Adjustments16
(22)
For use in reconciling to period's proforma
Losses to carry forward to next period17 = -(20), if (20)<0;
(23)
= Zero, otherwise
9
Herein, OP refers to "ordinary players" who are any players at the Casino
who are not CBPs.
10
As defined in s. 126-10(1)(a) of the GST Act, excluding bad debts written-
off as defined in s. 126-20(2) of the GST Act.
11
As defined in s. 126-20(3) of the GST Act.
12
As defined s. 126-10(1)(b) of the GST Act, excluding bad debts written-off
as defined in s. 126-20(2) of the GST Act.
13
As defined in s. 126-20(2) of the GST Act.
14
Losses carried forward in accordance with s. 126-15 of the GST Act in
respect of the activity of all players (CBPs and OPs).
15
To account for adjustments as defined in s. 126-5(2) of the GST Act
(please indicate the direction of the adjustment with a plus or minus sign).
Please itemise and explain all of the components of this adjustment in the
space provided at item 28. Any new items required as the result of future
changes to the GST Act that cannot be elsewhere included, could also be
included here.
16
Adjustments required under clauses 22C.3 and 22C.5.
17
Should be Item 17 (GST for all players) less Item 18 (losses carried
forward from prior period) plus Item 19 (Adjustments).
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For use in reconciling to State tax credit
(24) Losses to carry forward in respect of CBP activity
(25) Losses to carry forward in respect of OP activity
(26) Other adjustments to carry forward in respect of CBP activity
(27) Other adjustments to carry forward in respect of OP activity
(28) Please itemise and briefly explain all items included at (19) and
(22) above in the space below: (or by way of Certified attachment)
I certify that the amount included at (21) above is the amount that will be
included in the GST return to be lodged under Division 31 of the GST Act as
being the amount of Global GST calculated in accordance with Division 126
of the GST Act.
Authorised Officer Witnessing Officer
Signed: Signed:
Name: Name:
Position: Position: '.
No. 41/1999.
5 10. Interactive Gaming (Player Protection) Act 1999
In section 38(1) of the Interactive Gaming
(Player Protection) Act 1999, for "50 per
centum" substitute "40·91%".
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11. Tattersall Consultations Act 1958 No. 6390.
Reprint No. 7
(1) In section 3 of the Tattersall Consultations Act as at
1958, in the definition of ' "amount subscribed" or 24 November
1998. Further
"total subscriptions" ', for paragraph (b) amended by
5 substitute-- Nos 4/1999
(as amended
by No.
"(b) an amount approved by the Treasurer under
12/1999),
sub-section (2) in respect of commission 12/1999,
paid or payable to an accredited 47/1999 and
53/1999.
representative of the promoter or operator on
10 the issue of tickets in the Consultation or
soccer football pool (but not including any
amount in respect of GST payable on the
supply in respect of which the commission
was paid or is payable);".
15 (2) At the end of section 3 of the Tattersall
Consultations Act 1958 insert--
'(2) For the purposes of paragraph (b) of the
definition of ' "amount subscribed" or "total
subscriptions" ' in sub-section (1), the
20 Treasurer may approve an amount in respect
of commission paid or payable to an
accredited representative of the promoter or
operator on the issue of tickets in a
Consultation or soccer football pool.'.
25 _______________
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PART 5--RACING ACT 1958
No. 6353. 12. Consequential amendments
Reprint No. 10
(1) In section 5 of the Racing Act 1958, after
as at
22 August
sub-section (6) insert--
1997. Further
amended by
5 "(7) A bookmaker who is liable to pay a levy
Nos 93/1997,
46/1998, under rules made under section 91B is not
48/1998 and
liable to pay a fee under any rules or
97/1998.
regulations made under this section.
(8) If a rule or regulation made under this
10 section is inconsistent with a rule made
under section 91A or 91B, the rule or
regulation made under this section is void to
the extent of the inconsistency.".
(2) In the Racing Act 1958--
15 (a) in section 46(2), after "rules" insert ", other
than money required to be paid into the
bookmaking development fund established
by the Board in accordance with
section 91C";
20 (b) in section 76(2), for "the provisions of
Division three of this Part" substitute
"Division 3 and Part IV,";
(c) in section 84, the definitions of "automatic
recorder", "gaming investigator" and "write
25 out" are repealed;
(d) in section 84, insert the following
definitions--
' "bookmaker's betting turnover" for a
period, means the gross amount of all
30 bets made with a bookmaker in that
period less the gross amount of bets
made in that period by the bookmaker
in respect of those bets with--
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(a) other bookmakers who are
carrying on their business or
vocation under a club
bookmaker's licence in accordance
5 with this Act; and
(b) the holder of the wagering licence
under Part 2 of the Gaming and
Betting Act 1994;
"controlling body" means--
10 (a) The Victoria Racing Club;
(b) the Harness Racing Board;
(c) the Greyhound Racing Control
Board;';
(e) in section 86(7) omit ", and when so directed
15 under the Stamps Act 1958 shall,";
(f) in section 87(4)(a), for "write out" substitute
"issue";
(g) in section 87B, sub-section (2) is repealed;
(h) in section 90(2) omit "or by the
20 Commissioner of State Revenue or any
officer authorized (whether generally or in
any particular case) in writing by the
Commissioner of State Revenue or any
gaming investigator".
25 13. New sections 91B, 91C, 91D and 91E inserted
After section 91A of the Racing Act 1958
insert--
"91B. Bookmaker's licence levy
(1) A controlling body (or, in the case of The
30 Victoria Racing Club, the Committee of the
controlling body) may make rules--
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(a) imposing a periodic levy on a
bookmaker who is required by the
controlling body to hold a club
bookmaker's licence; and
5 (b) providing for the calculation of the
levy, including the classes of bets that
are to be included or excluded for the
purpose of calculating the levy; and
(c) providing for the payment and recovery
10 of the levy, including the imposition of
interest on late payment; and
(d) providing for the application of the
proceeds of the levy, including interest
on late payment and fines (other than
15 the proportion that is paid into a
bookmaking development fund under
section 91C(2)(a)); and
(e) imposing requirements for the making
and recording of betting transactions
20 and the reporting to the controlling
body of those transactions and other
information required by the controlling
body; and
(f) imposing sanctions for non-compliance
25 with the rules, including fines, licence
suspension and disqualification.
(2) A levy imposed by rules made under this
section may differ according to different
classes of bets or different classes of
30 bookmakers, or both.
(3) A levy imposed on a bookmaker in respect
of a period by rules made under this section
cannot exceed 1% of the bookmaker's betting
turnover for that period.
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(4) A controlling body may recover any levy,
interest or fine payable by a bookmaker
under rules made under this section in a
court of competent jurisdiction as a debt due
5 to the controlling body.
(5) Rules made under this section, and any
amendments to them, do not come into
operation until they are approved in writing
by the Minister under section 91D.
10 91C. Bookmaking development fund
(1) Unless the Minister determines otherwise, a
controlling body that makes rules under
section 91B must establish a bookmaking
development fund.
15 (2) There is to be paid into each fund--
(a) a proportion, determined from time to
time by the relevant controlling body
with the approval of the Minister, of the
total amount received in respect of
20 levies, interest on late payment and
fines imposed under rules made under
section 91B; and
(b) any money derived from any
investment of the fund.
25 (3) The Minister may at any time withdraw an
approval given under sub-section (2)(a).
(4) Money standing to the credit of each fund is
to be applied, as determined from time to
time by the relevant controlling body in
30 accordance with guidelines issued under sub-
section (5)--
(a) for the advancement of the bookmaking
profession; and
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(b) to defray the reasonable expenses of
administering the fund.
(5) For the purposes of sub-section (4), a
controlling body that establishes a fund
5 under this section must issue guidelines for
the administration of the fund, including
guidelines--
(a) specifying the method for determining
payments from the fund (including the
10 method for determining the reasonable
expenses of administering the fund);
and
(b) providing a process for consultation
between the controlling body and the
15 bookmaking profession in respect of
the application of the fund.
(6) Guidelines made under sub-section (5), and
any amendments to them, do not come into
operation until they are approved in writing
20 by the Minister under section 91D.
91D. Ministerial approval of rules and guidelines
(1) The Minister, in writing given to a
controlling body, may approve rules made
under section 91B by that body or guidelines
25 made under section 91C by that body or
amendments made to those rules or
guidelines by that body.
(2) An approval under this section--
(a) may be given indefinitely or for a
30 specified period;
(b) may be made subject to conditions,
including a condition that the
controlling body review the rule,
guideline or amendment within the
35 period specified by the Minister;
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(c) may at any time be withdrawn in
writing by the Minister.
(3) Without limiting sub-section (2)(c), the
Minister may withdraw approval of a rule,
5 guideline or amendment if the controlling
body that made it does not comply with a
condition to which it is subject.
(4) The withdrawal of approval of a rule or
guideline by the Minister takes effect as a
10 revocation of the rule or guideline.
(5) If the Minister withdraws approval of an
amendment of a rule or guideline, the rule or
guideline takes effect, after the withdrawal,
as if the amendment had not been made.
15 91E. Provision of information regarding betting
records
A controlling body may disclose information
relating to betting transactions that it obtains
from a bookmaker or bookmaker's clerk to--
20 (a) another controlling body;
(b) the Committee;
(c) the Chief Commissioner of Police or a
member of the police force authorised
in writing by the Chief Commissioner
25 of Police;
(d) Victorian Bookmakers Association
Limited;
(e) the Australian Transaction Reports and
Analysis Centre;
30 (f) the Commissioner of Taxation of the
Commonwealth;
(g) a person or body that--
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(i) has any regulatory or
administrative functions in respect
of racing, bookmaking or betting
in Victoria or in another State or a
5 Territory of the Commonwealth;
and
(ii) is specified by the Minister, by
Order published in the
Government Gazette, for the
10 purposes of this section.".
14. Further consequential amendment
In section 92 of the Racing Act 1958--
(a) omit "or by the Commissioner of State
Revenue or by any officer authorized
15 (whether generally or in any particular case)
in writing by the Commissioner of State
Revenue or any gaming investigator";
(b) for "certificate licence and authority required
by the last preceding section" substitute
20 "certificate and licence required by
section 91".
15. New Part V inserted
After Part IV of the Racing Act 1958 insert--
"PART V--GENERAL
25 96. Transitional provision on repeal of Part VI
Despite its repeal, Part VI, as in force
immediately before the commencement of
section 16 of the National Taxation Reform
(Further Consequential Provisions) Act
30 2000, continues to apply with respect to
amounts paid to the Commissioner of State
Revenue by way of stamp duty on
bookmakers' statements in respect of bets
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made at race-meetings held before that
commencement.".
16. Repeal of Part VI
Part VI of the Racing Act 1958 is repealed.
5 _______________
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PART 6--TRANSPORT ACCIDENT ACT 1986
No. 111/1986. 17. Adjustment of transport accident charges for GST
Reprint No. 6
(1) After section 110(4) of the Transport Accident
as at
26 August
Act 1986 insert--
1999.
5 "(5) Despite sub-section (2), the amount of a
transport accident charge prescribed or
determined as prescribed shall be varied, in
respect of the financial year beginning on
1 July 2000, in accordance with the
10 formula--
B 105
A× ×
C 100
where--
A is the amount of the transport accident
charge in force immediately before
15 1 July 2000.
B is the lower of--
(a) the all groups consumer price
index for Melbourne as at
31 March 2000 published by the
20 Australian Statistician in respect
of the December quarter of the
financial year 1999/2000; and
(b) the figure prescribed under sub-
section (6)(d) (if any).
25 C is the all groups consumer price index
for Melbourne as at 31 March 1999
published by the Australian Statistician
in respect of the December quarter
preceding that 31 March.
30 (5A) Despite sub-section (2), the amount of a
transport accident charge prescribed or
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determined as prescribed shall be varied, in
respect of the financial year beginning on
1 July 2001, in accordance with the
formula--
B
A×
5
C
where--
A is the amount of the transport accident
charge in force immediately before
1 July 2001.
10 B is the lower of--
(a) the all groups consumer price
index for Melbourne as at
31 March 2001 published by the
Australian Statistician in respect
15 of the December quarter of the
financial year 2000/2001; and
(b) the figure prescribed under sub-
section (6)(e) (if any)--
less the figure determined by the
20 Treasurer under sub-section (5B).
C is the all groups consumer price index
for Melbourne as at 31 March 2000
published by the Australian Statistician
in respect of the December quarter
25 preceding that 31 March.
(5B) For the purposes of item B in the formula in
sub-section (5A), the Treasurer, by notice
published in the Government Gazette on or
before 30 June 2001, must determine a figure
30 that, in his or her opinion, represents the
amount of the all groups consumer price
index for Melbourne as at 31 March 2001
published by the Australian Statistician in
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respect of the December quarter of the
financial year 2000/2001 that is attributable
to GST.
(5C) Where an amount is varied in accordance
5 with sub-section (5) or (5A) and sub-
section (3), the amount as varied is the
amount of the relevant transport accident
charge.".
(2) In section 110(6) of the Transport Accident Act
10 1986, at the end of paragraph (c) insert--
"; and
(d) may prescribe a figure that is less than the all
groups consumer price index for Melbourne
as at 31 March 2000 published by the
15 Australian Statistician in respect of the
December quarter of the financial year
1999/2000 for the purposes of determining
the variation of the amount of a transport
accident charge in respect of the financial
20 year beginning on 1 July 2000; and
(e) may prescribe a figure that is less than the all
groups consumer price index for Melbourne
as at 31 March 2001 published by the
Australian Statistician in respect of the
25 December quarter of the financial year
2000/2001 for the purposes of determining
the variation of the amount of a transport
accident charge in respect of the financial
year beginning on 1 July 2001.".
30 (3) In section 110 of the Transport Accident Act
1986, after sub-section (6) insert--
'(7) In this section--
"GST" has the same meaning as it has in the
A New Tax System (Goods and
35 Services Tax) Act 1999 of the
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Commonwealth except that it includes
notional GST of the kind for which
payments may be made under Part 3 of
the National Taxation Reform
5 (Consequential Provisions) Act 2000
by a person that is a State entity within
the meaning of that Act.'.
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PART 7--STATUTORY FEES AND CHARGES
No. 6217. 18. Cemetery fees
Reprint No. 6
In section 17 of the Cemeteries Act 1958, after
as at 6 August
1998. Further
sub-section (2) insert--
amended by
Nos 85/1998
5 '(3) The trustees of a cemetery trust may increase
and 12/1999.
a fee named in a scale of fees made and
published before 1 July 2000 by an amount
not exceeding the amount of GST payable on
the supply to which the fee relates.
10 (4) If the trustees of a cemetery trust increase a
fee under sub-section (3), they must cause
notice of the increase to be published in the
Government Gazette and a newspaper
generally circulating in the area in which the
15 cemetery is situated.
(5) A fee may be increased only once under sub-
section (3).
(6) If a fee has been increased under sub-
section (3), a reference in this Act to the fee
20 is a reference to the fee as increased.
(7) In this section--
"GST" has the same meaning as it has in the
A New Tax System (Goods and
Services Tax) Act 1999 of the
25 Commonwealth except that it includes
notional GST of the kind for which
payments may be made under Part 3 of
the National Taxation Reform
(Consequential Provisions) Act 2000
30 by a person that is a State entity within
the meaning of that Act.'.
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19. Legal Practice Act 1996 No. 35/1996.
Reprint No. 2
In the Legal Practice Act 1996-- as at
15 August
(a) in section 203(2)-- 1999. Further
amended by
(i) for "$1500" substitute "$1650"; No. 52/1999.
5 (ii) for "$100" substitute "$110";
(b) in section 204(4)--
(i) for "$1500" substitute "$1650";
(ii) for "$7500" substitute "$8250";
(c) in section 445(2)(a), for "$50" substitute
10 "$55".
No. 10168.
20. Trustee companies' commissions and fees
Reprint No. 3
as at
(1) In the Trustee Companies Act 1984--
26 February
1998. Further
(a) in section 21(1)-- amended by
Nos 46/1998,
(i) in paragraph (a), for "$5" substitute 52/1998 and
15 "$5.50"; 12/1999.
(ii) in paragraph (b), for "$6" substitute
"$6.60";
(b) in section 21(4), for paragraph (a)
substitute--
20 "(a) in relation to estates committed to the
trustee company--
(i) before 1 July 2000--the amount
of the published scale of charges
of the company current at the time
25 when the estate was committed to
it plus 10%;
(ii) on or after 1 July 2000--the
amount of the published scale of
charges of the company current at
30 the time when the estate was
committed to it;";
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(c) in section 21A(2)(a), for "0·96%" substitute
"1·056%".
(2) In section 22 of the Trustee Companies Act
1984, after sub-section (2) insert--
5 "(3) If, before 1 July 2000, the Supreme Court
fixed an additional commission under sub-
section (1) for a trustee company, the trustee
company on and after that day is entitled to
receive an additional amount of 10% of the
10 amount of that commission.".
(3) In section 40(13) of the Trustee Companies Act
1984, for "one per cent" substitute "1·1%".
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Notes
Act No.
NOTES
By Authority. Government Printer for the State of Victoria.
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