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This is a Bill, not an Act. For current law, see the Acts databases.
2019-2020-2021
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Treasury Laws Amendment (2021
Measures No. 6) Bill 2021
No. , 2021
(Treasury)
A Bill for an Act to amend legislation relating to
taxation, industry codes and family law, and for
related purposes
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 3
Schedule 1--Refund of large-scale generation shortfall charge
4
Income Tax Assessment Act 1997
4
Schedule 2--Industry code penalties under Part IVB of the
Competition and Consumer Act 2010
5
Competition and Consumer Act 2010
5
Schedule 3--Requirement for actuarial certificates for certain
superannuation funds
7
Income Tax Assessment Act 1997
7
Schedule 4--Strengthening industry codes under Part IVB of
the Competition and Consumer Act 2010
8
Part 1--Main amendments
8
Competition and Consumer Act 2010
8
Part 2--Application and validation provisions
12
Schedule 5--Superannuation information for family law
proceedings
13
Part 1--Main amendments
13
Family Law Act 1975
13
Taxation Administration Act 1953
15
Part 2--Other amendments
17
Family Law Act 1975
17
Taxation Administration Act 1953
19
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
1
A Bill for an Act to amend legislation relating to
1
taxation, industry codes and family law, and for
2
related purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act is the
Treasury Laws Amendment (2021 Measures No. 6)
6
Act 2021
.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
commences, or is taken to have commenced, in accordance with
10
column 2 of the table. Any other statement in column 2 has effect
11
according to its terms.
12
2
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
No. , 2021
1
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1
The first 1 January, 1 April, 1 July or
1 October to occur after the day this Act
receives the Royal Assent.
3. Schedule 2
The day after this Act receives the Royal
Assent.
4. Schedule 3
The first 1 January, 1 April, 1 July or
1 October to occur after the day this Act
receives the Royal Assent.
5. Schedule 4
Immediately after the commencement of the
provisions covered by table item 3.
6. Schedule 5,
Part 1
1 April 2022.
1 April 2022
7. Schedule 5,
Part 2
The later of:
(a) immediately after the commencement of
the provisions covered by table item 6;
and
(b) immediately after the commencement of
the
Family Law Amendment (Western
Australia De Facto Superannuation
Splitting and Bankruptcy) Act 2020
.
However, the provisions do not commence
at all if the event mentioned in paragraph (b)
does not occur.
Note:
This table relates only to the provisions of this Act as originally
2
enacted. It will not be amended to deal with any later amendments of
3
this Act.
4
(2) Any information in column 3 of the table is not part of this Act.
5
Information may be inserted in this column, or information in it
6
may be edited, in any published version of this Act.
7
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
3
3 Schedules
1
Legislation that is specified in a Schedule to this Act is amended or
2
repealed as set out in the applicable items in the Schedule
3
concerned, and any other item in a Schedule to this Act has effect
4
according to its terms.
5
Schedule 1
Refund of large-scale generation shortfall charge
4
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
No. , 2021
Schedule 1--Refund of large-scale generation
1
shortfall charge
2
3
Income Tax Assessment Act 1997
4
1 Section 11-
55 (after table item headed "dividends")
5
Insert:
6
electricity generation
refund of large-scale generation shortfall charge
............... 59-100
2 At the end of Division 59
7
Add:
8
59-100 Refund of large-scale generation shortfall charge
9
(1) A payment to an entity under section 98 of the
Renewable Energy
10
(Electricity) Act 2000
is not assessable income and is not
*
exempt
11
income.
12
(2) Disregard subsection (1) for the purposes of determining whether
13
an entity can deduct expenditure that it incurs in relation to
14
large-scale generation certificates (within the meaning of the
15
Renewable Energy (Electricity) Act 2000
).
16
3 Application
17
The amendments made by this Schedule apply to payments made on or
18
after 1 January 2019.
19
Industry code penalties under Part IVB of the Competition and Consumer Act 2010
Schedule 2
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
5
Schedule 2--Industry code penalties under
1
Part IVB of the Competition and
2
Consumer Act 2010
3
4
Competition and Consumer Act 2010
5
1 Subsection 51AE(2)
6
Repeal the subsection, substitute:
7
(2) If regulations prescribe an industry code (other than a code that
8
relates to the industry of franchising), the industry code may
9
prescribe a pecuniary penalty not exceeding 600 penalty units for a
10
contravention of a civil penalty provision of the code.
11
(2A) If regulations prescribe an industry code that relates to the industry
12
of franchising, the industry code may do the following:
13
(a) prescribe that the pecuniary penalty for a contravention of a
14
civil penalty provision of the code by a body corporate is the
15
greatest of the following:
16
(i) $10,000,000;
17
(ii) if the Court can determine the value of the benefit that
18
the body corporate, and any body corporate related to
19
the body corporate, has obtained directly or indirectly
20
and that is reasonably attributable to the
21
contravention--3 times the value of that benefit;
22
(iii) if the Court cannot determine the value of that benefit--
23
10% of the annual turnover of the body corporate during
24
the period of 12 months ending at the end of the month
25
in which the contravention occurred;
26
(b) prescribe that the pecuniary penalty for a contravention of a
27
civil penalty provision of the code by a person who is not a
28
body corporate is $500,000;
29
(c) if the code does not prescribe a pecuniary penalty mentioned
30
in paragraph (a) or (b) for a contravention of a civil penalty
31
provision of the code--prescribe a pecuniary penalty not
32
exceeding 600 penalty units for the contravention.
33
Schedule 2
Industry code penalties under Part IVB of the Competition and Consumer
Act 2010
6
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
No. , 2021
(2B) An expression used paragraph (2A)(a) has the same meaning as in
1
paragraph 76(1A)(b).
2
2 Application
3
(1)
The amendment made by this Schedule applies in relation to regulations
4
made under the
Competition and Consumer Act 2010
on or after the
5
commencement of this item.
6
(2)
To avoid doubt, the regulations mentioned in subitem (1) include
7
regulations that amend regulations made before the commencement of
8
this item.
9
(3)
To avoid doubt, nothing in this Schedule affects the validity of
10
regulations made under the
Competition and Consumer Act 2010
before
11
the commencement of this item.
12
Requirement for actuarial certificates for certain superannuation funds
Schedule 3
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
7
Schedule 3--Requirement for actuarial
1
certificates for certain superannuation
2
funds
3
4
Income Tax Assessment Act 1997
5
1 At the end of section 295-387
6
Add:
7
(3) However, the fund is not covered by subsection (2) for an income
8
year if, at all times during the income year, all of the assets of the
9
superannuation fund would, apart from subsection 295-385(7), be
10
*
segregated current pension assets.
11
2 Application
12
The amendment made by this Schedule applies to assessments for the
13
2021-22 income year and later income years.
14
Schedule 4
Strengthening industry codes under Part IVB of the Competition and
Consumer Act 2010
Part 1
Main amendments
8
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
No. , 2021
Schedule 4--Strengthening industry codes
1
under Part IVB of the Competition and
2
Consumer Act 2010
3
Part 1--Main amendments
4
Competition and Consumer Act 2010
5
1 Subsection 51ACA(1) (definition of
industry code
)
6
Repeal the definition, substitute:
7
industry code
has the meaning given by section 51ACAA.
8
2 After section 51ACA
9
Insert:
10
51ACAA Meaning of
industry code
11
(1) For the purposes of this Part, an
industry code
is (subject to
12
subsection (2)) a code that regulates the conduct of participants in
13
an industry towards other participants in the industry or towards
14
consumers in the industry.
15
(2) If this Act provides that an industry code prescribed by the
16
regulations for the purposes of this Part may include a provision of
17
a certain kind, then:
18
(a) the regulations may prescribe, for the purposes of this Part,
19
an industry code that includes a provision of that kind,
20
whether or not the provision regulates conduct of a kind
21
mentioned in subsection (1); and
22
(b) if the regulations do prescribe, for the purposes of this Part,
23
an industry code that includes a provision of that kind, the
24
inclusion of the provision does not prevent the code from
25
being an
industry code
for the purposes of this Part.
26
3 Before subsection 51AE(1)
27
Insert:
28
Strengthening industry codes under Part IVB of the Competition and Consumer Act
2010
Schedule 4
Main amendments
Part 1
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
9
Regulations may prescribe industry codes etc.
1
4 After subsection 51AE(1)
2
Insert:
3
Conferral of functions and powers
4
(1A) If regulations prescribe an industry code, the industry code may
5
confer on a person or body functions and powers in relation to the
6
code, including functions and powers in relation to the following
7
matters:
8
(a) monitoring compliance with the code;
9
(b) dealing with disputes or complaints arising under, or in
10
relation to, the code;
11
(c) dealing with matters relating to a prospective agreement
12
(including disputes or complaints relating to such an
13
agreement) that would, if entered into, have the effect that
14
one or more parties to the agreement is a participant in the
15
industry to which the code relates;
16
(d) conducting investigations under, or in relation to, the code;
17
(e) providing exemptions from the code or specified provisions
18
of the code;
19
(f) reviewing, or reporting on, the operation of the code or
20
activities under, or in relation to, the code;
21
(g) any other matter relating to the operation, application or
22
administration of the code.
23
(1B) For the purposes of subsection (1A), the persons or bodies on
24
whom an industry code may confer functions and powers are:
25
(a) if the function or power is a function of providing, or a power
26
to provide, exemptions from the code or specified provisions
27
of the code--any of the following:
28
(i) the Commission;
29
(ii) the Australian Energy Regulator;
30
(iii) a Minister (whether or not a Minister administering this
31
provision); or
32
(b) otherwise--any person or body (whether or not a participant
33
in the industry to which the code relates), including a person
34
or body referred to in subparagraph (a)(i), (ii) or (iii).
35
Schedule 4
Strengthening industry codes under Part IVB of the Competition and
Consumer Act 2010
Part 1
Main amendments
10
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
No. , 2021
How functions and powers are to be exercised
1
(1C) If an industry code prescribed by the regulations confers on a
2
person or body a function or power in relation to the code, the
code
3
may provide that the function or power is to be exercised by
4
legislative instrument or other kind of written instrument.
5
(1D) However, if an industry code confers on a person or body a
6
function of providing, or a power to provide, exemptions from the
7
code or specified provisions of the code, then (despite anything to
8
the contrary in the code):
9
(a) the function or power must be exercised by written
10
instrument (an
exemption instrument
); and
11
(b) if the code does not provide that an exemption instrument
12
made under the code is a legislative instrument, then:
13
(i) if each exemption provided by the instrument relates to
14
a particular entity--the instrument is a notifiable
15
instrument; or
16
(ii) otherwise--the instrument is a legislative instrument.
17
Note:
If the code provides that an exemption instrument made under the
18
code is a legislative instrument, then the instrument is a legislative
19
instrument: see subsection 8(2) of the
Legislation Act 2003
.
20
Requirements to provide information
21
(1E) An industry code prescribed by the regulations:
22
(a) may require a person or body to provide another person or
23
body with information or documents relevant to the
24
operation, application or administration of the code (whether
25
or not any of those persons or bodies are participants in the
26
industry to which the code relates); and
27
(b) may confer on a person or body (whether or not a participant
28
in the industry to which the code relates) a function of
29
imposing, or a power to impose, a requirement of the kind
30
mentioned in paragraph (a).
31
(1F) Paragraph (1E)(b) does not limit subsection (1A).
32
5 Before subsection 51AE(2)
33
Insert:
34
Strengthening industry codes under Part IVB of the Competition and Consumer Act
2010
Schedule 4
Main amendments
Part 1
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
11
Pecuniary penalties
1
6 Before subsection 51AE(3)
2
Insert:
3
Incorporation of matters contained in other instruments
4
7 After section 51AE
5
Insert:
6
51AEAA Functions and powers of Commission under industry
7
codes
8
To avoid doubt, the functions and powers of the Commission under
9
this Act include any function or power conferred on the
10
Commission by an industry code prescribed for the purposes of this
11
Part.
12
8 At the end of Division 6 of Part IVB
13
Add:
14
51AF Acquisition of property
15
Scope
16
(1) This section applies to the following provisions:
17
(a) paragraphs 51AE(1A)(b) and (c);
18
(b) a provision of an industry code prescribed for the purposes of
19
this Part that is authorised by paragraph 51AE(1A)(b) or (c);
20
(c) any other provision of this Act or the regulations, to the
21
extent to which the provision relates to a provision
22
mentioned in paragraph (a) or (b) of this subsection.
23
Effect of provisions
24
(2) The provisions have no effect to the extent (if any) to which their
25
operation would result in the acquisition of property (within the
26
meaning of paragraph 51(xxxi) of the Constitution) otherwise than
27
on just terms (within the meaning of that paragraph).
28
Schedule 4
Strengthening industry codes under Part IVB of the Competition and
Consumer Act 2010
Part 2
Application and validation provisions
12
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
No. , 2021
Part 2--Application and validation provisions
1
9 Application provision
--requirements for exemption
2
instruments
3
Subsection 51AE(1D) of the
Competition and Consumer Act 2010
, as
4
inserted by Part 1 of this Schedule, applies in relation to the exercise of
5
a function or power referred to in that subsection that occurs on or after
6
the commencement of this item.
7
10 Validation of regulations made, and acts and things done,
8
before commencement
9
(1)
This item applies to:
10
(a) regulations (the
earlier regulations
)
prescribing industry
11
codes for the purposes of Part IVB of the
Competition and
12
Consumer Act 2010
that were made, or purportedly made,
13
under that Act before the commencement of this item
14
(whether or not the regulations are still in force); and
15
(b) acts or things done, or purportedly done, under the earlier
16
regulations before the commencement of this item.
17
(2)
The earlier regulations, and the acts or things, are as valid and effective,
18
and are taken always to have been as valid and effective, as they would
19
have been if the earlier regulations had been made under the
20
Competition and Consumer Act 2010
as amended by Part 1 of this
21
Schedule.
22
(3)
For the purposes of subitem (2), treat the
Competition and Consumer
23
Act 2010
as amended by Part 1 of this Schedule as not including
24
subsection 51AE(1D) of that Act (as inserted by Part 1 of this
25
Schedule).
26
11 Acquisition of property
27
Item 10 has no effect to the extent (if any) to which its operation would
28
result in the acquisition of property (within the meaning of
29
paragraph 51(xxxi) of the Constitution) otherwise than on just terms
30
(within the meaning of that paragraph).
31
Superannuation information for family law proceedings
Schedule 5
Main amendments
Part 1
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
13
Schedule 5--Superannuation information for
1
family law proceedings
2
Part 1--Main amendments
3
Family Law Act 1975
4
1 At the end of Division 5 of Part VIIIB
5
Add:
6
90XZJ Requests for Commissioner of Taxation to provide
7
superannuation information
8
Application for superannuation information
9
(1) A person who is a party to property settlement proceedings:
10
(a) in the Federal Circuit and Family Court of Australia in
11
relation to the person's marriage or de facto relationship with
12
another person; or
13
(b) in the Family Court of Western Australia in relation to the
14
person's marriage with another person;
15
may apply, in the approved form, to a Senior Registry official of
16
that Court for that official to request the superannuation
17
information of that other person (the
other party
).
18
Request for superannuation information
19
(2) If a Senior Registry official of a Court receives an application from
20
a person under subsection (1) for the superannuation information
21
of the other party, the official may:
22
(a) request the Commissioner of Taxation to disclose that
23
superannuation information for the purpose of those
24
proceedings; and
25
(b) if the Commissioner of Taxation discloses that
26
superannuation information to the official for the purpose of
27
those proceedings--disclose the superannuation information
28
to the following:
29
(i) the person and each lawyer of the person;
30
Schedule 5
Superannuation information for family law proceedings
Part 1
Main amendments
14
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
No. , 2021
(ii) the other party and each lawyer of the other party;
1
for the person, other party or lawyer to make a record of, or
2
disclose, for the purpose of those proceedings.
3
Note 1:
Making a record of, or on-disclosing, that superannuation information
4
may be an offence unless it is for the purpose of those proceedings,
5
see sections 355-155 and 355-175 in Schedule 1 to the
Taxation
6
Administration Act 1953
.
7
Note 2:
Disclosing superannuation information for the purpose of those
8
proceedings extends to disclosing the superannuation information to
9
the trustee of an eligible superannuation plan as part of an application
10
under section 90XZB for the purpose of those proceedings.
11
Approved form
12
(3) An application made by a person under subsection (1) is in the
13
approved form if and only if:
14
(a) for an application to a Senior Registry official of the Federal
15
Circuit and Family Court of Australia--it is:
16
(i) in the form approved in writing by the Chief Executive
17
Officer; and
18
(ii) given in the manner required by the Chief Executive
19
Officer (which may include electronically); and
20
(b) for an application to a Senior Registry official of the Family
21
Court of Western Australia--it is:
22
(i) in the form approved in writing by the official; and
23
(ii) given in the manner required by the official (which may
24
include electronically); and
25
(c) it contains the information (including any declaration) that
26
the form requires.
27
Delegation
28
(4) The Senior Registry official of the Family Court of Western
29
Australia may, in writing, delegate any of the Senior Registry
30
official's functions or powers under this section to any other
31
appropriate officer or staff member of that Court.
32
Definitions
33
(5) In this section:
34
Superannuation information for family law proceedings
Schedule 5
Main amendments
Part 1
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
15
Senior Registry official
:
1
(a) of the Federal Circuit and Family Court of Australia--means
2
a Registry Manager of that Court; or
3
(b) of the Family Court of Western Australia--means the
4
Principal Registrar of that Court.
5
superannuation information
, of a person, means information
6
about the following:
7
(a) the identity of each superannuation interest (within the
8
meaning of the
Income Tax Assessment Act 1997
) held by the
9
person and the value of that interest most recently reported to
10
the Commissioner of Taxation under a taxation law (within
11
the meaning of that Act);
12
(b) the identity and value of any account (within the meaning of
13
the
Small Superannuation Accounts Act 1995
) in the person's
14
name;
15
(c) any amounts payable by the Commissioner of Taxation to the
16
person, or for the benefit of the person, under the
17
Superannuation (Unclaimed Money and Lost Members) Act
18
1999
;
19
(d) any amounts of a shortfall component (within the meaning of
20
Part 8 of the
Superannuation Guarantee (Administration) Act
21
1992
) that is payable to the person, or for the benefit of the
22
person, under that Part;
23
(e) any amounts payable by the Commissioner of Taxation to the
24
person, or for the benefit of the person, under the
25
Superannuation (Government Co-contribution for Low
26
Income Earners) Act 2003
.
27
Note:
Paragraphs (c) to (e) of the definition of
superannuation information
28
cover amounts that are payable, but have not been paid, at the time a
29
request for superannuation information is considered by the
30
Commissioner of Taxation.
31
Taxation Administration Act 1953
32
2 Subsection 355-65(3) in Schedule 1 (after table item 8)
33
Insert:
34
35
8A
a Senior Registry official (within
(a) is of superannuation information
Schedule 5
Superannuation information for family law proceedings
Part 1
Main amendments
16
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
No. , 2021
the meaning of section 90XZJ of
the
Family Law Act 1975
) of a
court in response to that official's
request under that section
(within the meaning of that section);
and
(b) is for the purpose of property
settlement proceedings (within the
meaning of that Act).
3 Application of amendments
1
(1)
The amendment of the
Family Law Act 1975
made by this Part applies
2
in relation to:
3
(a) property settlement proceedings that are in the Federal
4
Circuit and Family Court of Australia at or after the
5
commencement of this Part; or
6
(b) property settlement proceedings, in relation to the parties to a
7
marriage, that are in the Family Court of Western Australia at
8
or after the commencement of this Part;
9
whether the proceedings commenced before, at or after the
10
commencement of this Part.
11
(2)
The amendment of the
Taxation Administration Act 1953
made by this
12
Part applies in relation to records or disclosures of information made at
13
or after the commencement of this Part, whether the information was
14
obtained before, at or after the commencement of this Part.
15
Superannuation information for family law proceedings
Schedule 5
Other amendments
Part 2
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
17
Part 2--Other amendments
1
Family Law Act 1975
2
4 At the end of Division 5 of Part VIIIC
3
Add:
4
90YZY Requests for Commissioner of Taxation to provide
5
superannuation information
6
Application for superannuation information
7
(1) A person who is a party to either of the following proceedings in
8
the Family Court of Western Australia, in relation to the person's
9
de facto relationship with another person (the
other party
):
10
(a) proceedings in relation to matters arising under this Part;
11
(b) proceedings under the
Family Court Act 1997
(WA) with
12
respect to the property of the parties to the de facto
13
relationship or either of them, if the person is considering
14
bringing, or is a party to, related proceedings in relation to
15
matters arising under this Part;
16
may apply, in the approved form, to the Principal Registrar of that
17
Court for the Principal Registrar to request the superannuation
18
information of that other party.
19
Request for superannuation information
20
(2) If the Principal Registrar of that Court receives an application from
21
a person under subsection (1) for the superannuation information
22
of the other party, the Principal Registrar may:
23
(a) request the Commissioner of Taxation to disclose that
24
superannuation information for the purpose of all of the
25
following proceedings (the
relevant proceedings
) in relation
26
to the person's de facto relationship with the other party:
27
(i) any proceedings in relation to matters arising under this
28
Part;
29
(ii) any proceedings under the
Family Court Act 1997
(WA)
30
with respect to the property of the parties to the de facto
31
Schedule 5
Superannuation information for family law proceedings
Part 2
Other amendments
18
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
No. , 2021
relationship or either of them, if the person is
1
considering bringing, or is a party to, related
2
proceedings in relation to matters arising under this
3
Part; and
4
(b) if the Commissioner of Taxation discloses that
5
superannuation information to the Principal Registrar for the
6
purpose of the relevant proceedings--disclose the
7
superannuation information to the following:
8
(i) the person and each lawyer of the person;
9
(ii) the other party and each lawyer of the other party;
10
for the person, other party or lawyer to make a record of, or
11
disclose, for the purpose of the relevant proceedings.
12
Note 1:
Making a record of, or on-disclosing, that superannuation information
13
may be an offence unless it is for the purpose of the relevant
14
proceedings, see sections 355-155 and 355-175 in Schedule 1 to the
15
Taxation Administration Act 1953
.
16
Note 2:
Disclosing superannuation information for the purpose of proceedings
17
relating to matters arising under this Part extends to disclosing the
18
superannuation information to the trustee of an eligible
19
superannuation plan as part of an application under section 90YZR for
20
the purpose of those proceedings.
21
Approved form
22
(3) An application made by a person under subsection (1) is in the
23
approved form if and only if:
24
(a) it is in the form approved for the purposes of subparagraph
25
90XZJ(3)(b)(i); and
26
(b) it contains the information (including any declaration) that
27
the form requires; and
28
(c) it is given in the manner required for the purposes of
29
subparagraph 90XZJ(3)(b)(ii) (which may include
30
electronically).
31
Delegation
32
(4) The Principal Registrar of the Family Court of Western Australia
33
may, in writing, delegate any of the Principal Registrar's functions
34
or powers under this section to any other appropriate officer or
35
staff member of that Court.
36
Superannuation information for family law proceedings
Schedule 5
Other amendments
Part 2
No. , 2021
Treasury Laws Amendment (2021 Measures No. 6) Bill 2021
19
Definitions
1
(5) In this section:
2
relevant proceedings
has the meaning given by paragraph (2)(a).
3
superannuation information
has the same meaning as in
4
subsection 90XZJ(5).
5
Taxation Administration Act 1953
6
5 Subsection 355-65(3) in Schedule 1 (after table item 8A)
7
Insert:
8
9
8B
the Principal Registrar of the
Family Court of Western
Australia in response to the
Principal Registrar's request
under section 90YZY of the
Family Law Act 1975
(a) is of superannuation information
(within the meaning of that section);
and
(b) is for the purpose of all of the
relevant proceedings (within the
meaning of that section).
6 Application of amendments
10
(1)
The amendment of the
Family Law Act 1975
made by this Part applies
11
in relation to proceedings referred to in this Part that are in the Family
12
Court of Western Australia at or after the commencement of this Part,
13
whether the proceedings commenced before, at or after the
14
commencement of this Part.
15
(2)
The amendment of the
Taxation Administration Act 1953
made by this
16
Part applies in relation to records or disclosures of information made at
17
or after the commencement of this Part, whether the information was
18
obtained before, at or after the commencement of this Part.
19