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This is a Bill, not an Act. For current law, see the Acts databases.
FEDERAL FINANCIAL RELATIONS (CONSEQUENTIAL AMENDMENTS AND TRANSITIONAL PROVISIONS) BILL 2009
2008-2009
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Federal Financial Relations
(Consequential Amendments and
Transitional Provisions) Bill 2009
No. , 2009
(Treasury)
A Bill for an Act to deal with consequential and
transitional matters arising from the enactment of
the Federal Financial Relations Act 2009, and for
other purposes
i Federal Financial Relations (Consequential Amendments and Transitional Provisions) Bill
2009 No. , 2009
Contents
1
Short title ............................................................................................ 1
2
Commencement .................................................................................. 1
3
Schedule(s) ......................................................................................... 2
Schedule 1--Amendme nts commencing on 1 July 2009
3
A New Tax System (Commonwealth-State Financial Arrangements)
Act 1999
3
Schedule 2--Other ame ndments
5
COAG Reform Fund Act 2008
5
Health Care (Appropriation) Act 1998
5
Interstate Road Transport Act 1985
6
Offshore Petroleum and Greenhouse Gas Storage Act 2006
6
Schedule 3--Repeal
8
Health Care (Appropriation) Act 1998
8
Schedule 4--Transitional provisions
9
Federal Financial Relations (Consequential Amendments and Transitional Provisions) Bill 2009
No. , 2009 1
A Bill for an Act to deal with consequential and
1
transitional matters arising from the enactment of
2
the Federal Financial Relations Act 2009, and for
3
other purposes
4
The Parliament of Australia enacts:
5
1 Short title
6
This Act may be cited as the Federal Financial Relations
7
(Consequential Amendments and Transitional Provisions) Act
8
2009.
9
2 Commence ment
10
(1) Each provision of this Act specified in column 1 of the table
11
commences, or is taken to have commenced, in accordance with
12
2 Federal Financial Relations (Consequential Amendments and Transitional Provisions)
Bill 2009 No. , 2009
column 2 of the table. Any other statement in column 2 has effect
1
according to its terms.
2
3
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day on which this Act receives the
Royal Assent.
2. Schedule 1
1 Ju ly 2009.
1 Ju ly 2009
3. Schedule 2,
items 1 to 4
At the same time as the Federal Financial
Relations Act 2009 commences.
4. Schedule 2,
item 5
The day after this Act receives the Royal
Assent.
5. Schedule 2,
items 6 to 12
At the same time as the Federal Financial
Relations Act 2009 commences.
6. Schedule 3
1 Ju ly 2009.
1 Ju ly 2009
7. Schedule 4
1 Ju ly 2009.
1 Ju ly 2009
Note:
This table relates only to the provisions of this Act as originally
4
passed by both Houses of the Parliament and assented to. It will not be
5
expanded to deal with provisions inserted in this Act after assent.
6
(2) Column 3 of the table contains additional information that is not
7
part of this Act. Information in this column may be added to or
8
edited in any published version of this Act.
9
3 Schedule(s)
10
Each Act that is specified in a Schedule to this Act is amended or
11
repealed as set out in the applicable items in the Schedule
12
concerned, and any other item in a Schedule to this Act has effect
13
according to its terms.
14
15
Amend ments commencing on 1 July 2009 Schedule 1
Federal Financial Relations (Consequential Amendments and Transitional Provisions) Bill 2009
No. , 2009 3
1
Schedule 1
--
Amendments commencing on
2
1 July 2009
3
4
A New Tax System (Commonwealth-State Financial
5
Arrangements) Act 1999
6
1 Section 1
7
Omit "(Commonwealth-State Financial Arrangements)", substitute
8
"(Managing the GST Rate and Base)".
9
Note:
This item amends the short title of the Act. If another amendment of the Act is
10
described by reference to the Act's previous short title, that other amendment has effect
11
after the commencement of this item as an amendment of the Act under its amended
12
short title (see section 10 of the Acts Interpretation Act 1901).
13
2 Section 3
14
Repeal the section, substitute:
15
3 Outline of Act
16
This Act deals with circumstances in which the rate of the GST and
17
the GST base can be altered.
18
3 Section 4 (definition of estimated population)
19
Repeal the definition.
20
4 Section 4 (definition of general interest charge)
21
Repeal the definition.
22
5 Section 4 (definition of GST law)
23
Repeal the definition.
24
6 Section 4 (definition of GST revenue)
25
Repeal the definition.
26
7 Section 4 (definition of GST year)
27
Repeal the definition.
28
Schedule 1 A mendments commencing on 1 Ju ly 2009
4 Federal Financial Relations (Consequential Amendments and Transitional Provisions)
Bill 2009 No. , 2009
8 Section 4 (definition of guaranteed minimum amount)
1
Repeal the definition.
2
9 Section 4 (definition of Health Minister)
3
Repeal the definition.
4
10 Section 4 (definition of hospital grant)
5
Repeal the definition.
6
11 Section 4 (definition of index factor)
7
Repeal the definition.
8
12 Section 4 (definition of index number)
9
Repeal the definition.
10
13 Section 4 (definition of luxury car tax law)
11
Repeal the definition.
12
14 Section 4 (definition of relativities factor)
13
Repeal the definition.
14
15 Section 4 (definition of Torres Strait Treaty)
15
Repeal the definition.
16
16 Section 4 (definition of transitional GST year)
17
Repeal the definition.
18
17 Section 4 (definition of wine equalisation tax law)
19
Repeal the definition.
20
18 Sections 5, 6, 7, 8 and 9
21
Repeal the sections.
22
19 Parts 2, 4 and 5
23
Repeal the Parts.
24
20 Schedules 1 and 2
25
Repeal the Schedules.
26
27
Other amend ments Schedule 2
Federal Financial Relations (Consequential Amendments and Transitional Provisions) Bill 2009
No. , 2009 5
1
Schedule 2
--
Other amendments
2
3
COAG Reform Fund Act 2008
4
1 At the end of section 5
5
Add:
6
Note 3:
An amount may be credited to the COAG Reform Fund under
7
section 9 or 16 of the Federal Financial Relations Act 2009.
8
Note 4:
An amount may be credited to the COAG Reform Fund under
9
section 23 of the Interstate Road Transport Act 1985.
10
Note 5:
An amount may be credited to the COAG Reform Fund under
11
section 75 of the Offshore Petroleum and Greenhouse Gas Storage
12
Act 2006.
13
2 At the end of subsection 7(1)
14
Add:
15
; and (c) the grant is not covered by subsection 23(2) of the Interstate
16
Road Transport Act 1985; and
17
(d) the grant is not covered by section 75 of the Offshore
18
Petroleum and Greenhouse Gas Storage Act 2006.
19
3 Subsection 7(3) (note)
20
After "Note", insert "1".
21
4 At the end of subsection 7(3) (after the note)
22
Add:
23
Note 2:
The provision referred to in paragraph (1)(c) deals with the
24
channelling, through the COAG Reform Fund, of State/Territory
25
grants payments from the Interstate Road Transport Account
26
continued in existence by subsection 21(1) of the Interstate Road
27
Transport Act 1985. For terms and conditions of those grants, see the
28
Interstate Road Transport Act 1985.
29
Note 3:
The provision referred to in paragraph (1)(d) deals with the
30
channelling, through the COAG Reform Fund, of certain payments to
31
Western Australia under the Offshore Petroleum and Greenhouse Gas
32
Storage Act 2006.
33
Health Care (Appropriation) Act 1998
34
Schedule 2 Other amendments
6 Federal Financial Relations (Consequential Amendments and Transitional Provisions)
Bill 2009 No. , 2009
5 Paragraph 4(3)(b)
1
Omit "$52,260,000,000", substitute "$52,760,000,000".
2
Interstate Road Transport Act 1985
3
6 Subsection 3(1)
4
Insert:
5
COAG Reform Fund means the COAG Reform Fund established
6
by section 5 of the COAG Reform Fund Act 2008.
7
7 Subsection 23(1)
8
Repeal the subsection, substitute:
9
(1) Such amounts as are ascertained in accordance with a
10
determination made by the Minister in writing for the purposes of
11
this subsection are to be:
12
(a) debited from the Account; and
13
(b) credited to the COAG Reform Fund for the purposes of
14
making grants of financial assistance to a State for
15
expenditure by the State on the maintenance and upkeep of
16
roads in the State that are used by registered motor vehicles
17
or trailers.
18
(2) The Treasurer must ensure that, as soon as practicable after an
19
amount is credited to the COAG Reform Fund under subsection (1)
20
for the purposes of making a grant of financial assistance to a
21
State, the COAG Reform Fund is debited for the purposes of
22
making the grant.
23
8 Subsection 23(4)
24
After "under this Act", insert ", and payments of amounts credited to
25
the COAG Reform Fund under subsection (1),".
26
9 Subsections 23(5) and (6)
27
Omit "Payment of an amount to a State", substitute "The payment to a
28
State of an amount credited to the COAG Reform Fund".
29
Offshore Petroleum and Greenhouse Gas Storage Act 2006
30
Other amend ments Schedule 2
Federal Financial Relations (Consequential Amendments and Transitional Provisions) Bill 2009
No. , 2009 7
Note:
The Offshore Petroleum Act 2006 was renamed as the Offshore Petroleum and
1
Greenhouse Gas Storage Act 2006, and renumbered, by the Offshore Petroleum
2
Amendment (Greenhouse Gas Storage) Act 2008.
3
10 Section 7
4
Insert:
5
COAG Reform Fund means the COAG Reform Fund established
6
by section 5 of the COAG Reform Fund Act 2008.
7
11 At the end of Section 75
8
Add:
9
Payment through COAG Reform Fund
10
(3) An amount that is payable by the Commonwealth under this
11
section must be credited to the COAG Reform Fund for the
12
purposes of paying the amount to Western Australia.
13
(4) The Treasurer must ensure that, as soon as practicable after an
14
amount is credited to the COAG Reform Fund under
15
subsection (3), the COAG Reform Fund is debited for the purposes
16
of paying the amount to Western Australia.
17
(5) For the purposes of:
18
(a) the COAG Reform Fund Act 2008; and
19
(b) the Financial Management and Accountability Act 1997;
20
the payment of an amount that the Commonwealth is liable to pay
21
under this section is taken to be a payment by way of a grant of
22
financial assistance.
23
12 Section 77
24
Omit "this Division", substitute "section 76".
25
26
Schedule 3 Repeal
8 Federal Financial Relations (Consequential Amendments and Transitional Provisions)
Bill 2009 No. , 2009
1
Schedule 3
--
Repeal
2
3
Health Care (Appropriation) Act 1998
4
1 The whole of the Act
5
Repeal the Act.
6
7
Transitional provisions Schedule 4
Federal Financial Relations (Consequential Amendments and Transitional Provisions) Bill 2009
No. , 2009 9
1
Schedule 4
--
Transitional provisions
2
3
1 Payments for the 2008-09 GST year
4
Despite the amendments to the A New Tax System
5
(Commonwealth-State Financial Arrangements) Act 1999 made by this
6
Act, that Act continues to apply, in relation to the 2008-09 GST year
7
(within the meaning of that Act), as if those amendments had not been
8
made.
9
2 Overpayments and underpayments for the 2008-09 GST
10
year
11
(1)
If a State has been paid an amount in excess of the amount that, under a
12
provision of the Financial Arrangements Act, it was entitled to receive
13
by way of financial assistance for the 2008-09 GST year, the Minister
14
must deduct an amount equal to the excess from any amount that the
15
State is entitled to receive by way of financial assistance under section 5
16
of the Federal Financial Relations Act 2009 for the financial year
17
starting on 1 July 2009.
18
(2)
If a State has been paid less than the amount that, under a provision of
19
the Financial Arrangements Act, it was entitled to receive by way of
20
financial assistance for the 2008-09 GST year, the Minister must add an
21
amount equal to the shortfall to any amount that the State is entitled to
22
receive by way of financial assistance under section 5 of the Federal
23
Financial Relations Act 2009 for the financial year starting on 1 July
24
2009.
25
(3)
Payments made under subitem (2) are to be made out of the
26
Consolidated Revenue Fund, which is appropriated accordingly.
27
(4)
In this item:
28
Financial Arrangements Act means the A New Tax System
29
(Commonwealth-State Financial Arrangements) Act 1999.
30
GST year has the same meaning as in the Financial Arrangements Act.
31
State includes the Australian Capital Territory and the Northern
32
Territory.
33
3 Grants paid under section 4 of the Health Care
34
(Appropriation) Act 1998
35
Schedule 4 Transitional provisions
10 Federal Financial Relations (Consequential Amendments and Transitional Provisions)
Bill 2009 No. , 2009
Despite the repeal of the Health Care (Appropriation) Act 1998 by this
1
Act, subsections 4(5), 5(2) and 5(3) of that Act, and any delegations
2
under section 7 of that Act of powers under subsection 5(2) or (3) of
3
that Act, continue to apply, in relation to grants of financial assistance
4
paid during the appropriation period (within the meaning of that Act)
5
starting on 1 July 2003, as if that repeal had not happened.
6