Commonwealth of Australia Explanatory Memoranda Commonwealth of Australia Explanatory Memoranda[Index] [Search] [Download] [Bill] [Help]
2010-2011-2012-2013
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
PARLIAMENTARY SERVICE AMENDMENT (PARLIAMENTARY BUDGET
OFFICER) BILL 2013
EXPLANATORY MEMORANDUM
(Circulated by the authority of the
Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)
Table of contents
Glossary .................................................................................................. 1
General outline and financial impact ....................................................... 3
Chapter 1 Amendments to the Parliamentary Service Act
1999 .............................................................................. 5
Chapter 2 Amendments to the Taxation Administration Act
1953 ............................................................................ 17
Chapter 3 Statement of Compatibility with Human Rights ............ 19
Index ..................................................................................................... 21
Glossary
The following abbreviations and acronyms are used throughout this
explanatory memorandum.
Abbreviation Definition
ATO Australian Taxation Office
Authorised member The Leader of a Parliamentary party, or a
member of a Parliamentary party authorised,
in writing, by the Leader of the Parliamentary
party.
Caretaker costing A policy costing prepared on a request made
under subsections 64J(2) or (5) of the PS Act.
Caretaker period The period starting when the House of
Representatives expires or is dissolved, and
ending when it is clear that the Government
has been re-elected or, if there is a change of
Government, when the new Government has
been sworn in.
Charter Schedule 1 to the Charter of Budget Honesty
Act 1998.
Commonwealth body (a) an Agency within the meaning of the
Financial Management and
Accountability Act 1997;
(b) the High Court of Australia; or
(c) a Commonwealth authority or
Commonwealth company within the
meaning of the Commonwealth
Authorities and Companies Act 1997.
Designated Parliamentary A political party at least five members of
party which are Parliamentarians.
General election A general election of the members of the
House of Representatives.
Officer The Parliamentary Budget Officer.
Parliamentarian A Senator or a Member of the House of
Representatives.
Parliamentary party (a) a political party with at least one
member who is a member of the
Parliament of the Commonwealth; and
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Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013
Parliamentary party (b) during a caretaker period for a general
(continued) election -- includes a political party at least
one member of which was a member of the
Parliament of the Commonwealth
immediately before the caretaker period.
PBO The Department of the Parliamentary Budget
Office
Polling day The day fixed for polling in an election.
PS Act Parliamentary Service Act 1999
2
General outline and financial impact
Amendments to the functions and operation of the
Parliamentary Budget Office
The Parliamentary Budget Officer (the Officer) will have an additional
function: to prepare a report on designated Parliamentary parties' publicly
announced policies by 30 days after a government forms following a
general election. In support of this function and the Officer's caretaker
costings function, there will be a specific framework for the provision of
information to the Officer. The Australian Taxation Office (ATO) will
also be able to provide taxpayer information to the Officer on a
confidential basis, to assist the Officer in performing or exercising all the
Officer's functions or powers.
Date of effect: The measures in this Bill take effect on the day after the
Bill receives the Royal Assent.
Proposal announced: The Deputy Prime Minister and Treasurer
announced key details of this proposal on 22 February 2013.
Financial impact: This Bill has no significant financial impact on
Commonwealth expenditure or revenue.
Human rights implications: This Bill does not raise any human rights
issues. See Statement of Compatibility with Human Rights -- Chapter 3,
paragraphs 3.1 to 3.6.
Compliance cost impact: Nil.
Summary of regulation impact statement
The Office of Best Practice Regulation considers that the proposed
changes do not have a regulatory impact on business or the not-for-profit
sector. Accordingly, no further analysis (in the form of a Regulation
Impact Statement) is required.
3
Chapter 1
Amendments to the Parliamentary Service
Act 1999
Outline of chapter
1.1 Schedule 1 to the Parliamentary Service Amendment
(Parliamentary Budget Officer) Bill 2013 (the Bill) amends the
Parliamentary Service Act 1999 (PS Act) to give the Officer the function
of preparing a report including costings of designated Parliamentary
parties' publicly announced policies within 30 days after a government
forms following a general election. Schedule 1 also introduces a specific
information-gathering process for the Parliamentary Budget Office (PBO)
to facilitate the preparation of the post-election report and of policy
costings during the caretaker period.
Context of amendments
1.2 The Officer and the PBO were established as a fourth
Parliamentary department by the Parliamentary Service Amendment
(Parliamentary Budget Officer) Act 2011. The PBO's purpose is to
inform the Parliament by providing independent and non-partisan analysis
of the budget cycle, fiscal policy and the financial implications of
proposals.
1.3 Currently, the PBO supports the Officer in performing five
functions:
· outside of the caretaker period -- preparing policy costings
on request by Parliamentarians;
· during the caretaker period -- preparing policy costings on
request by authorised members of Parliamentary parties, or
independent members;
· preparing responses (other than policy costings) to
Parliamentarians' requests relating to the budget;
· preparing submissions to inquiries of Parliamentary
committees at the request of committees; and
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Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013
· conducting research on and analysis of the budget and fiscal
policy settings, on the Officer's own initiative.
1.4 The amendments in this Bill are intended to enhance
transparency in fiscal policy debate in Australia, by requiring the Officer
to publish policy costings of designated Parliamentary parties' election
commitments by 30 days after a general election.
Summary of new law
1.5 Schedule 1 to the Bill amends Part 7, Division 2 of the PS Act to
provide the Officer with the additional function of producing a
post-election report that includes policy costings of political parties'
publicly announced policies, and indicates the total combined financial
impact of those policies.
1.6 Schedule 1 also sets out a specific process for the PBO to obtain
information from Commonwealth bodies to facilitate the preparation of
the post-election report and the preparation of policy costings during the
caretaker period. For these purposes, the Officer may request information
from Heads of Commonwealth bodies, and those bodies must comply in
time for the information to be considered in the preparation of the report
or costing (subject to certain exceptions). In relation to the post-election
report only, the Officer may request information from designated
Parliamentary parties and certain other persons. These processes
complements but does not replace the existing arrangements under
section 64F of the PS Act.
Comparison of key features of new law and current law
New law Current law
The PBO will publish a report The PBO can prepare policy costings
including policy costings on the on request by Parliamentarians.
publicly announced policies of There is no general requirement to
designated Parliamentary parties, and publish costings of election
the total combined impact of those commitments, aside from costings
policies. prepared on request by an authorised
member of a Parliamentary party
during the caretaker period.
6
Amendments to the Parliamentary Services Act 1999
New law Current law
Commonwealth bodies must comply No legislated process for responding
with PBO requests for information in to PBO requests for information.
time for the information to be Requests for information are dealt
considered, subject to limited with on a case-by-case basis, or are
exceptions. governed by arrangements in place
under section 64F.
Detailed explanation of new law
Post-election reports of publicly announced election commitments
1.7 The Officer's current functions are set out in section 64E of the
PS Act. The Bill inserts a new function: to report on publicly announced
policies of designated Parliamentary parties after a general election.
[Schedule 1, item 5, paragraph 64E(1)(da)]
Contents of the report
1.8 The post-election report is to include policy costings of the
publicly announced policies of the designated Parliamentary parties. It is
to set out, for each designated Parliamentary party, the total combined
impact those policies would have on the Commonwealth budget for the
current financial year and the following three financial years. [Schedule 1,
item 10, subsection 64MA(1)]
Policy costings of election commitments
1.9 It is part of the Officer's current functions to prepare policy
costings. Outside the caretaker period for a general election, the PBO
prepares policy costings on request by Parliamentarians (which may be
treated as confidential on request). During the caretaker period, the PBO
prepares policy costings on request by authorised members of
Parliamentary parties or independent members (which are to be publicly
released by the Officer).
1.10 The policy costings for inclusion in the post-election report are
to be prepared based on lists provided by designated Parliamentary parties
(see below, `Election commitments'). [Schedule 1, item 10,
paragraph 64MA(1)(a)] These costings may or may not have been prepared
previously at the request of such parties. If the PBO had prepared relevant
policy costings prior to the release of the latest budget report released
under Schedule 1 to the Charter of Budget Honesty Act 1998 (the
Charter), which is likely to be the pre-election economic and fiscal
outlook, the costings would need to be updated to reflect the most recent
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Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013
economic forecasts and parameters and fiscal estimates. [Subsection 64E(3)
of the PS Act]
Total impact of election commitments
1.11 The post-election report is to set out, for each designated
Parliamentary party included in the report, the total combined impact
those policies would have on the Commonwealth budget sector and
Commonwealth general government sector fiscal estimates for the current
financial year and the following three financial years. [Schedule 1, item 10,
paragraph 64MA(1)(b)]
1.12 This is intended to provide an indication of the total impact a
designated Parliamentary party's election platform would have on the
Commonwealth budget, if they were enacted as announced. Consistent
with budget reports prepared under the Charter, totals are to be presented
for the current financial year and the following three financial years.
Information not included in the report
1.13 The post-election report does not have to include information
that the Officer considers should not be included because it is confidential
commercial information, or because its disclosure could prejudice national
security. [Schedule 1, item 10, subsection 64MA(5)] This is consistent with the
requirements for budget reports under the Charter (see, for example,
subclause 24(5) of the Charter).
1.14 The post-election report must not include information given to
the Officer by the Head of a Commonwealth body, under the relevant
information-gathering power, if the Head has requested that the
information be kept confidential (see below under `Consequential
amendments'). [Schedule 1, item 10, note to subsection 64MA(5)]
The report may be qualified
1.15 If the Officer does not have sufficient information, or has not
had sufficient time, to assess the cost of an election commitment, this may
be noted in the post-election report. [Schedule 1, item 10, subsection 64MA(6)]
Election commitments
1.16 The policies to be costed and included in the post-election report
are those that the designated Parliamentary parties have publicly
announced as election commitments.
1.17 Lists of election commitments for inclusion in the post-election
report are to be provided by the designated Parliamentary parties. By
5 pm on the day before polling day for the general election, each
8
Amendments to the Parliamentary Services Act 1999
designated Parliamentary party must give the Officer a list, in writing, of
the policies that the party has publicly announced it intends to seek to
have implemented after the election. [Schedule 1, item 10, subsection 64MA(3)]
1.18 On the day after polling day, the Officer is to release publicly
each list given to it by a designated Parliamentary party. If a designated
Parliamentary party has not given a list to the Officer, the Officer is to
release a statement to this effect. [Schedule 1, item 10, subsection 64MA(4)]
1.19 The list of policies given to the Officer is the list of policies to
be costed in the post-election report; no other policies will be costed in the
report. [Schedule 1, item 10, paragraph 64MA(1)(a)] If a designated
Parliamentary party does not provide a list of policies to the Officer, its
policies will not appear in the post-election report.
Designated Parliamentary parties
1.20 Only the election commitments of designated Parliamentary
parties are to be included in the report. Broadly, a designated
Parliamentary party is a political party with five or more members in the
Commonwealth Parliament before the election. This is intended to strike
a balance between ensuring most election commitments made during an
election campaign are included in the report, and the practicality of
delivering a rigorous report within 30 days.
1.21 A `designated Parliamentary party' is to be defined in section 7
of the PS Act as a political party, during a caretaker period for a general
election, at least five members of which were members of the Parliament
of the Commonwealth (Parliamentarians) immediately before the
caretaker period. [Schedule 1, item 2, section 7] A party with four, three, two,
one or no Parliamentarians before the caretaker period would not be
included in the post-election report, even if the party has five or more
Parliamentarians after the election. A party with five or more
Parliamentarians before the caretaker period would be included in the
post-election report, even if it has four Parliamentarians or fewer after the
election.
1.22 For the purposes of the post-election report, the Officer may
treat two or more Parliamentary parties (being any political party with at
least one Parliamentarian) as a single designated Parliamentary party if:
· those parties would, if they had been a single political party
during the caretaker period, have been a designated
Parliamentary party during that period; and
· those parties, in writing, jointly request the Officer to do so.
[Schedule 1, item 10, subsection 64MA(2)]
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Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013
1.23 This provision is intended to allow the post-election report to
have a single section for the election commitments of a coalition made up
of a number of Parliamentary parties. The parties forming part of the
coalition must be Parliamentary parties, but need not have been
designated Parliamentary parties in their own right. For example, a
coalition of a party with seventy Parliamentarians, a party with ten
Parliamentarians and a party with two Parliamentarians could be treated as
a single designated Parliamentary party, if each of the parties request that
the Officer do so. A party with four Parliamentarians and a party with one
Parliamentarian could also be treated as a single designated Parliamentary
party, if each of the parties request that the Officer do so. The Bill does
not prescribe a time for this request to be made; the request should be
made within time for the PBO to act on it.
Information-gathering for the post-election report
1.24 Currently, the Officer is able to request and acquire information
for the purposes of carrying out its functions. There is a framework for
obtaining information from Commonwealth bodies set out in section 64F
of the PS Act. Section 64F allows an arrangement -- such as a
Memorandum of Understanding -- to be made between the Officer and
the Head of a Commonwealth body for the provision of information and
documents relevant to the Officer's functions.
1.25 This Bill complements the existing section 64F by introducing a
specific information-gathering process for the post-election report.
However, nothing in this specific process limits any other power of the
Officer to obtain information, including under an arrangement in place for
section 64F. [Schedule 1, item 10, subsection 64MB(8)]
1.26 A similar process is to be introduced for policy costings
requested during the caretaker period (see below `Information-gathering
for caretaker costings').
Information about election commitments
1.27 If the Officer needs more information about a policy it is costing
for the purposes of the post-election report, he or she may ask an
authorised member of the Parliamentary party that announced the policy,
or certain third parties, for that information. [Schedule 1, item 10,
subsection 64MB(1)]
1.28 An `authorised member' of a Parliamentary party is defined in
section 7 of the PS Act as either the Leader of the Parliamentary party, or
a member of the Parliamentary party that the Leader has authorised to act
in relation to relevant provisions of the PS Act. Since only the policies of
designated Parliamentary parties are included in the post-election report,
10
Amendments to the Parliamentary Services Act 1999
only authorised members who are members of designated Parliamentary
parties will be asked for information under this provision.
1.29 The Officer may also ask any other person for information
needed to prepare the post-election report, if the Officer has reasonable
grounds to believe that the person has been associated with the
calculation, review or announcement of the financial implications of a
policy that is to be costed. [Schedule 1, item 10, paragraph 64MB(1)(b)] This
may include, for example, a person who prepared or audited policy
costings for the purposes of a designated Parliamentary party's policy
announcement.
1.30 Neither an authorised member of a Parliamentary party nor a
relevant third party is required to comply with or respond to a request for
information under this provision. Similarly to the provisions of the
Charter, this information-gathering process does not create rights or duties
that are enforceable in judicial or other proceedings. [Schedule 1, item 10,
subsection 64MB(9)] Rather, it establishes a cooperative mechanism for
providing information to the PBO.
Information from Commonwealth bodies
Information requests
1.31 To help the Officer prepare the post-election report, the Officer
may -- during the caretaker period and the 30-day period after caretaker
-- request the Head of a Commonwealth body to give information to the
Officer. [Schedule 1, item 10, subsections 64MB(2) and (3)]
1.32 The Head of a Commonwealth body must comply with such a
request in time for the information to be taken into account in preparing
the post-election report. [Schedule 1, item 10, subsection 64MB(4)] The Head
does not have to comply with a such a request if:
· it is not practicable to do so;
· it would be unlawful to do so;
· it would require the disclosure of confidential commercial
information; or
· it would require the disclosure of information that could
prejudice national security. [Schedule 1, item 10,
subsection 64MB(4)]
1.33 This provision reflects the information-provision process in
clause 32 of the Charter, which applies when the Secretaries of the
Departments of the Treasury and of Finance and Deregulation (the
11
Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013
`responsible Secretaries') are preparing policy costings of election
commitments.
1.34 The provision is also intended to protect information that is
commercially confidential or that could prejudice national security if
disclosed (which, in any event, may not be included in the post-election
report). Additionally, the Head of a Commonwealth body may request
that some or all of the information it provides to the Officer be kept
confidential, imposing certain confidentiality obligations under
section 64V of the PS Act. [Schedule 1, item 10, subsection 64MB(5)]
1.35 Like the process for seeking information from designated
Parliamentary parties and certain third parties, this process does not create
rights or duties that are enforceable in judicial or other proceedings.
[Schedule 1, item 10, subsection 64MB(9)] The measure establishes a
cooperative mechanism for sharing information held by Commonwealth
bodies for the purposes of costing election commitments.
Charter costings
1.36 As soon as practicable after the end of the caretaker period, the
responsible Secretaries are to give the Officer any policy costings that had
been prepared during the caretaker period under the Charter. [Schedule 1,
item 10, subsection 64MB(6)] Again, this does not create enforceable rights or
duties.
1.37 Under Part 8 of the Charter, the Prime Minister, the Leader of
the Opposition and the Leader of a minority party may ask the responsible
Secretaries to prepare costings of any of the party's publicly announced
policies. These costings, once prepared, are released publicly by the
responsible Secretaries.
1.38 The Officer may include a policy costing from the responsible
Secretaries in the post-election report, if the costing is for a policy that is
on the list to be included in the report. However, the Officer is not
required to do so, and may prepare a new costing of the same policy for
inclusion in the report. [Schedule 1, item 10, subsection 64MB(7)] The Officer
therefore is responsible for which costings appear in the report.
Publishing the post-election report
1.39 The post-election report is to be publicly released no later than
30 days after the end of the caretaker period for a general election.
[Schedule 1, item 10, subsection 64MC(1)]
1.40 The `caretaker period' is already defined in section 7 of the
PS Act, as having the same meaning as in the Charter. The caretaker
12
Amendments to the Parliamentary Services Act 1999
period is there defined, for a general election, as the period starting when
the House of Representatives expires or is dissolved, and ending when it
is clear that the government has been re-elected or, if there is a change of
government, when the new government has been sworn in. The 30-day
period in which the report is to be prepared therefore begins on the day
after a government forms following a general election; this may or may
not be the day after polling day.
Consultation with designated Parliamentary parties
1.41 The Officer is to give each designated Parliamentary party a
copy of that part of the report which sets out costings and totals for that
party's election commitments at least 48 hours before publicly releasing
the post-election report. [Schedule 1, item 10, subsection 64MC(2)] The part of
the report must be accompanied by a notice informing the party that the
part of the report must be kept confidential, and requesting any comments
from the party. [Schedule 1, item 10, subsection 64MC(3)] If the Officer is
given comments from the party, it may include the comments in the
report, or revise the report to take account of the comments, if it is
practicable to do so. [Schedule 1, item 10, subsection 64MC(4)]
Information-gathering for caretaker costings
1.42 The Bill introduces a specific information-gathering process for
the preparation of the post-election report, in recognition of the statutory
timeframe of 30 days in which the report must be prepared. Timeframes
just as confined apply to the Officer when preparing policy costings
during the caretaker period; the Officer must publicly release such
costings as soon as practicable after a request has been made. For this
reason, a similar information-gathering process applies during the
caretaker period in relation to this function.
1.43 To help the Officer prepare a policy costing requested during the
caretaker period, the Officer may request the Head of a Commonwealth
body to give information to the Officer. [Schedule 1, item 9,
subsection 64KA(1)] The Officer may make a request in relation to a costing
request received before polling day on any day after receiving the costing
request up to the day before polling day. [Schedule 1, item 9,
paragraph 64KA(2)(a)] The Officer may make a request in relation to a
costing request received on or after polling day on any day after receiving
the costing request up to the end of the caretaker period. [Schedule 1, item 9,
paragraph 64KA(2)(b)]
1.44 The Head of a Commonwealth body must comply with such a
request in time for the information to be taken into account in preparing
the relevant policy costing. [Schedule 1, item 9, subsection 64KA(3)] The Head
does not have to comply with a such a request if:
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Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013
· it is not practicable to do so;
· it would be unlawful to do so;
· it would require the disclosure of confidential commercial
information; or
· it would require the disclosure of information that could
prejudice national security. [Schedule 1, item 9,
subsection 64KA(3)]
1.45 This reflects the information-provision process in clause 32 of
the Charter, which applies when the responsible Secretaries are preparing
policy costings of election commitments. It is appropriate that similar
processes apply for similar tasks in similar circumstances.
1.46 Similarly, this measure is also intended to protect information
that is commercially confidential or that could prejudice national security
if disclosed. Additionally, the Head of a Commonwealth body may
request that some or all of the information it provides to the Officer be
kept confidential, imposing the confidentiality obligations under
section 64V of the PS Act. [Schedule 1, item 9, subsection 64KA(4)]
1.47 Like the process relevant to the post-election report, and the
processes in the Charter, this measure does not create rights or duties that
are enforceable in judicial or other proceedings. [Schedule 1, item 9,
subsection 64KA(6)] The measure establishes a cooperative mechanism for
sharing information held by Commonwealth bodies for the purposes of
costing election commitments. Similarly, nothing in this specific process
limits any other power of the Officer to obtain information, including
under an arrangement in place for section 64F. [Schedule 1, item 9,
subsection 64KA(5)]
Application and transitional provisions
1.48 The amendments in Schedule 1 to the Bill commence on the day
after the Act receives the Royal Assent, and there are no specific
application provisions. [Clause 2]
Consequential amendments
1.49 The Bill introduces a definition of `responsible Secretaries' into
the PS Act for the purposes of the PBO provisions. [Schedule 1, item 4,
section 7] It is convenient to use this definition to support similar meanings
14
Amendments to the Parliamentary Services Act 1999
in existing subsection 64G(1) and paragraph 64K(a). Therefore, the
relevant words in those provisions are omitted and replaced with the
words `responsible Secretaries'. [Schedule 1, items 6 and 8]
1.50 The Bill also refers to an `authorised member' of a designated
political party, in connection with the new post-election report. The
definition of `authorised member' in section 7 of the PS Act is amended to
reflect the additional responsibility of an authorised member. [Schedule 1,
item 1]
1.51 Section 64V of the PS Act currently sets out confidentiality
requirements for the PBO, including in relation to information provided to
the PBO in accordance with an arrangement with a Commonwealth body
under section 64F of the PS Act. The Bill amends section 64V to provide
for the confidentiality of information provided under the
information-gathering processes for the post-election report and for
caretaker costings. The Officer, a Parliamentary Service employee
assisting the Officer, or a person acting under the direction or authority of
the Officer, must not disclose information given to the Officer under those
information-gathering processes, if the Head of the Commonwealth body
who provided the information requested that the information be kept
confidential. [Schedule 1, item 12, subsection 64V(4A)] Such a person can
disclose the information for the purpose of preparing the post-election
report or caretaker costing, but the information must not be disclosed in
the report. [Schedule 1, item 12, subsection 64V(4B)]
15
Chapter 2
Amendments to the Taxation
Administration Act 1953
Outline of chapter
2.1 Schedule 2 to this Bill allows the ATO to provide the Officer
with otherwise protected taxpayer information so that he or she can
properly perform or exercise his or her statutory functions or powers
under the PS Act.
Context of amendments
2.2 Providing the PBO with access to this information will further
enhance the integrity of the PBO's revenue costings and analyses. In
conjunction with the amendments contained in Schedule 1 to this Bill,
these amendments will also help to promote and inform fiscal policy
debate in Australia.
Summary of new law
2.3 Schedule 2 to this Bill provides a new exception to the
confidentiality of taxpayer information provisions in Division 355 of
Schedule 1 to the Taxation Administration Act 1953 (TA Act). These
provisions make it an offence for a taxation officer (including the
Commissioner of Taxation) to make a record of, or disclose, protected
information. This is information that was acquired by virtue of being a
taxation officer and identifies or is reasonably capable of identifying the
relevant taxpayer.
2.4 The exception allows taxation officers (effectively, the ATO) to
provide the PBO with otherwise protected information, which may
include information that may identify, or is reasonably capable of being
able to identify, a taxpaying entity. However, the ATO can only provide
such information for the purposes of the Officer performing or exercising
his or her statutory functions or powers under the PS Act. [Schedule 2,
item 1, subsection 355-65(4)]
17
Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013
2.5 As with all exceptions to the taxpayer secrecy provisions, the
information provided to the PBO must be kept confidential, and be only
used for the strict purposes provided for in this Bill.
Comparison of key features of new law and current law
New law Current law
The ATO can make a record of, or The ATO is precluded from making a
disclose, information to the Officer record of, or disclosing, information
which identifies or is reasonably to the Officer which could identify or
capable of identifying taxpaying would reasonably be capable of
entities, but only for the purposes of identifying taxpaying entities.
the Officer performing or exercising
his or her functions or powers under
the PS Act.
Application and transitional provisions
2.6 The amendment in Schedule 2 to the Bill commences on the day
after the Act receives the Royal Assent, and there are no specific
application provisions. [Clause 2]
18
Chapter 3
Statement of Compatibility with Human
Rights
Prepared in accordance with Part 3 of the Human Rights
(Parliamentary Scrutiny) Act 2011
Parliamentary Service Amendment (Parliamentary Budget Officer) Bill
2013
3.1 This Bill is compatible with the human rights and freedoms
recognised or declared in the international instruments listed in section 3
of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview
3.1 This Bill provides the Parliamentary Budget Officer (the
Officer) with an additional function: to publish a report on designated
Parliamentary parties' publicly announced policies by 30 days after a
government forms following a general election. The Bill introduces a
specific framework for the provision of information to the Officer
connected with its functions during the caretaker period for a general
election.
3.2 This Bill also ensures that the Australian Taxation Office (ATO)
will be able to provide taxpayer information to the Officer on a
confidential basis to assist the Officer in performing or exercising his or
her functions or powers.
Human rights implications
3.3 Item 1 of Schedule 2 to the Bill may limit the prohibition on
interference with privacy in Article 17 of the International Covenant on
Civil and Political Rights (ICCPR), as it authorises the ATO to disclose
objectively personal information which it has collected.
3.4 Article 17 of the ICCPR provides that no one shall be subjected
to arbitrary or unlawful interference with their privacy. Collecting, using,
storing, disclosing, sharing or publishing personal information amounts to
an interference with privacy. In order for the interference with privacy
not to be `arbitrary', any interference with privacy must be in accordance
19
Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013
with the provisions, aims and objectives of the ICCPR and should be
reasonable in the particular circumstances. Reasonableness, in this
context, incorporates notions of proportionality to the end sought and
necessity in the circumstances.
3.5 Allowing the ATO to disclose personal information to the
Officer will enhance the integrity of the PBO's revenue costings and
analyses, which in turn, will help promote and inform fiscal policy debate
in Australia.
3.6 Furthermore, given that the Officer would only receive
information for the purpose of performing or exercising his or her
functions or powers under the PS Act, and is prohibited from
on-disclosing this information, disclosing such information to the Officer
would not constitute unlawful or arbitrary interference.
Conclusion
3.7 This Bill is compatible with human rights because to the extent
that it may limit human rights, those limitations are reasonable, necessary
and proportionate.
The Hon Wayne Swan MP, Deputy Prime Minister and
Treasurer
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Index
Schedule 1: Main Amendments
Bill reference Paragraph number
Item 1 1.50
Item 2, section 7 1.21
Item 4, section 7 1.49
Item 5, paragraph 64E(1)(da) 1.7
Items 6 and 8 1.49
Item 9, subsection 64KA(3) 1.44
Item 9, subsection 64KA(4) 1.46
Item 9, subsection 64KA(6) 1.47
Item 9, subsection 64KA(5) 1.47
Item 9, subsection 64KA(1) 1.43
Item 9, paragraph 64KA(2)(a) 1.43
Item 9, paragraph 64KA(2)(b) 1.43
Item 10, subsection 64MB(1) 1.27
Item 10, paragraph 64MB(1)(b) 1.29
Item 10, subsection 64MB(9) 1.30, 1.35
Item 10, subsections 64MB(2) and (3) 1.31
Item 10, subsection 64MB(4) 1.32
Item 10, subsection 64MB(5) 1.34
Item 10, subsection 64MB(6) 1.36
Item 10, subsection 64MB(7) 1.38
Item 10, subsection 64MC(1) 1.39
Item 10, subsection 64MC(2) 1.41
Item 10, subsection 64MC(3) 1.41
Item 10, subsection 64MC(4) 1.41
Item 10, paragraph 64MA(1)(a) 1.10, 1.19
Item 10, paragraph 64MA(1)(b) 1.11
Item 10, subsection 64MA(5) 1.13
Item 10, note to subsection 64MA(5) 1.14
Item 10, subsection 64MA(6) 1.15
Item 10, subsection 64MA(3) 1.17
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Parliamentary Service Amendment (Parliamentary Budget Officer) Bill 2013
Item 10, subsection 64MA(4) 1.18
Item 10, subsection 64MA(1) 1.8
Item 10, subsection 64MA(2) 1.22
Item 10, subsection 64MB(8) 1.25
Item 12, subsection 64V(4A) 1.51
Item 12, subsection 64V(4B) 1.51
22