Tasmanian Bills Tasmanian Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
TASMANIA
__________
FEE UNITS AMENDMENT BILL 2023
__________
CONTENTS
1. Short title
2. Commencement
3. Principal Act
4. Section 3 amended (Interpretation)
5. Section 5 amended (Calculation of value of fee unit and
determination of fee unit adjustment factor)
6. Sections 6 and 7 substituted
6. Setting of value of fee unit
7. Calculation of fee
7. Section 8 amended (Notification of fees)
8. Sections 8A, 8B and 8C substituted
8A. Requirement to correct published fees
8B. Amount of fee payable
8C. Refund for overpayments of certain fees
9. Section 11A inserted
11A. Transitional provisions consequent on enactment of
Fee Units Amendment Act 2023
10. Repeal of Act
[Bill 6]-VI
2
FEE UNITS AMENDMENT BILL 2023
(Brought in by the Treasurer, the Honourable Michael Darrel
Joseph Ferguson)
A BILL FOR
An Act to amend the Fee Units Act 1997
Be it enacted by Her Excellency the Governor of Tasmania, by
and with the advice and consent of the Legislative Council and
House of Assembly, in Parliament assembled, as follows:
1. Short title
This Act may be cited as the Fee Units
Amendment Act 2023.
2. Commencement
This Act commences on a day to be proclaimed.
3. Principal Act
In this Act, the Fee Units Act 1997* is referred
to as the Principal Act.
4. Section 3 amended (Interpretation)
Section 3(1) of the Principal Act is amended as
follows:
_______________________________________________________________
*No. 47 of 1997
[Bill 6] 3
Fee Units Amendment Act 2023
Act No. of 2023
s. 5
(a) by omitting the definition of amendment
notice;
(b) by inserting the following definition after
the definition of CPI figure for Hobart:
disallowed or rescinded means -
(a) disallowed in accordance
with section 47 of the
Acts Interpretation Act
1931; or
(b) rescinded in accordance
with section 9 of the
Subordinate Legislation
Committee Act 1969;
(c) by omitting the definitions of notified fee
and tabled notice.
5. Section 5 amended (Calculation of value of fee unit
and determination of fee unit adjustment factor)
Section 5 of the Principal Act is amended as
follows:
(a) by omitting subsection (1);
(b) by omitting from subsection (2) "On 1
July in the year 1998 and in each
following year, the value of a fee unit
during the financial year commencing on
that day is to be calculated" and
substituting "The Minister is to calculate
the value of a fee unit in relation to a
financial year";
4
Fee Units Amendment Act 2023
Act No. of 2023
s. 6
(c) by inserting "as determined in
accordance with section 6(3)" after
"year" in the definition of F0 in
subsection (2);
(d) by omitting from subsection (4)
"Treasurer" twice occurring and
substituting "Minister".
6. Sections 6 and 7 substituted
Sections 6 and 7 of the Principal Act are
repealed and the following sections are
substituted:
6. Setting of value of fee unit
(1) On or before 1 April in each calendar
year, the Minister is to publish in the
Gazette notice of -
(a) the value of a fee unit, calculated
in accordance with section 5, in
respect of the financial year
commencing on 1 July in that
calendar year; and
(b) the fee unit adjustment factor,
determined in respect of the
financial year in accordance with
section 5(4), that is used in the
calculation of the value of the fee
unit, together with a brief
description of the matters taken
into consideration in determining
5
Fee Units Amendment Act 2023
Act No. of 2023
s. 6
under section 5(4) the fee unit
adjustment factor.
(2) Section 8, and section 47(3), (3A), (4),
(5), (6) and (7), of the Acts Interpretation
Act 1931 apply to a notice published
under subsection (1) as if it were
regulations within the meaning of that
Act.
(3) In each financial year, the value of a fee
unit in respect of that financial year (the
relevant year) is -
(a) subject to paragraph (b), the value
of a fee unit specified in the
notice that is published under
subsection (1) in respect of the
relevant year; or
(b) the value of a fee unit in respect
of the financial year that
immediately precedes the
relevant year if -
(i) no notice is published
under subsection (1) in
respect of the relevant
year; or
(ii) the notice that is
published under
subsection (1) in respect
of the relevant year is
disallowed or rescinded
before, or during, the
relevant year.
6
Fee Units Amendment Act 2023
Act No. of 2023
s. 6
(4) For the avoidance of doubt, the
disallowance or rescission of a notice
published under subsection (1) in respect
of a financial year does not affect the
validity of a fee collected in respect of
that financial year before the
disallowance or rescission occurred.
(5) A notice under subsection (1) -
(a) is a regulation within the meaning
of the Subordinate Legislation
Committee Act 1969; and
(b) is not a statutory rule for the
purposes of the Rules Publication
Act 1953.
7. Calculation of fee
(1) The amount of a fee provided for by an
enactment, in respect of a financial year,
is to be calculated by multiplying the
applicable number of fee units by the
value of a fee unit in respect of the
financial year as determined in
accordance with section 6.
(2) Subject to subsection (3), the amount of a
fee calculated under subsection (1) is to
be rounded down to the nearest cent.
(3) If an amount of goods and services tax is
payable in respect of a fee calculated
under subsection (1) -
7
Fee Units Amendment Act 2023
Act No. of 2023
s. 7
(a) the amount of the fee so
calculated is not to be rounded
down to the nearest cent in
accordance with subsection (2);
and
(b) the sum of the fee so calculated
and the amount of goods and
services tax payable in respect of
the fee is to be rounded down to
the nearest cent.
7. Section 8 amended (Notification of fees)
Section 8 of the Principal Act is amended as
follows:
(a) by omitting paragraph (a) from
subsection (1) and substituting the
following paragraph:
(a) before each financial year,
publish in a notice on a website
of the Agency -
(i) the amount of the fee in
respect of that financial
year, excluding the goods
and services tax if
applicable; and
(ii) whether or not the goods
and services tax applies to
the fee in respect of that
financial year; and
8
Fee Units Amendment Act 2023
Act No. of 2023
s. 7
(iii) if the goods and services
tax applies to the fee in
respect of that financial
year -
(A) the amount of the
goods and services
tax payable in
respect of the fee
for that financial
year; and
(B) the total fee
payable, inclusive
of the goods and
services tax, in
respect of that
financial year; and
(b) by omitting from subsection (1)(b) "the
next" and substituting "that";
(c) by omitting subsections (2), (2A), (3) and
(4) and substituting the following
subsections:
(2) Subject to subsection (3), the
Head of an Agency is to ensure
that the information specified in
subsection (1), for each fee that
the Head of an Agency is
responsible for collecting in a
financial year, is -
(a) freely available for
viewing by members of
9
Fee Units Amendment Act 2023
Act No. of 2023
s. 7
the public on the website
of the Agency; and
(b) made freely available to a
member of the public in
another format if
requested by the member
of the public -
at all times during that financial
year and the immediately
following financial year.
(3) If a notice published under
section 6(1) in relation to a fee
unit in respect of a financial year
(the relevant year) is disallowed
or rescinded, the Head of an
Agency is to ensure that, for each
fee that the Head of an Agency is
responsible for collecting in the
relevant year, the following
statements are made in
accordance with subsection (4) as
soon as practicable after the
disallowance or rescission:
(a) in all cases, a statement
that the notice published
under section 6(1) in
respect of the relevant
year has been disallowed
or rescinded, as the case
may be;
10
Fee Units Amendment Act 2023
Act No. of 2023
s. 7
(b) if the notice is disallowed
or rescinded before the
commencement of the
relevant year but after a
notice has been published
under subsection (1)(a), a
statement that specifies -
(i) the total amount of
the fee as
published under
subsection (1)(a);
and
(ii) the total amount of
the fee that is to
apply at the start
of the relevant
year as a result of
the disallowance
or rescission;
(c) if the notice is disallowed
or rescinded after the
commencement of the
relevant year, a statement
that specifies -
(i) the total amount of
the fee as at the
start of the
relevant year; and
(ii) the date on which
the disallowance
or rescission, as
11
Fee Units Amendment Act 2023
Act No. of 2023
s. 8
the case may be,
of the notice took
effect; and
(iii) the total amount of
the fee that applies
in respect of such
part of the relevant
year as remains
after the
disallowance, or
rescission, took
effect.
(4) Each statement under
subsection (3) in respect of a
financial year is to be made
available to members of the
public, in accordance with
subsection (2), for such part of
the financial year as remains after
disallowance or rescission took
effect and the immediately
following financial year.
8. Sections 8A, 8B and 8C substituted
Sections 8A, 8B and 8C of the Principal Act are
repealed and the following sections are
substituted:
8A. Requirement to correct published fees
If a Head of an Agency becomes aware
that -
12
Fee Units Amendment Act 2023
Act No. of 2023
s. 8
(a) a fee, published by that Head of
an Agency under section 8(1) or
(3) in relation to a financial year,
is incorrect; or
(b) an enactment under which a fee
that that Head of an Agency is
responsible for collecting has
been amended to reduce or
increase the number of fee units
to which the fee relates; or
(c) a fee that that Head of an Agency
is responsible for collecting has
not been published in accordance
with section 8(1) or (3) -
that Head of an Agency must, as soon as
practicable after becoming aware of the
error, amendment or omission, publish
the correct fee in accordance with
section 8(1).
8B. Amount of fee payable
(1) Subject to subsections (2), (3) and (4),
the amount of a fee payable at any time
in a financial year is -
(a) if the goods and services tax is
not applicable to the fee, the
amount for that fee that is
published in accordance with
section 8(1) in respect of the
financial year; or
13
Fee Units Amendment Act 2023
Act No. of 2023
s. 8
(b) if the goods and services tax is
applicable to the fee, the total fee
payable, inclusive of the goods
and services tax, that is published
in accordance with section 8(1) in
respect of the financial year.
(2) Despite subsection (1), if a notice
published under section 6(1) in relation
to a fee unit for a financial year is
disallowed or rescinded, the fee payable
in respect of such part of the financial
year as remains after the disallowance or
rescission is the amount for the fee that is
specified in respect of that part of the
year in the statement by the Head of an
Agency under section 8(3).
(3) Despite subsection (1), if a fee is
incorrectly published in accordance with
section 8(1) or (3) in respect of a
financial year, or is not published in
accordance with section 8(1) in respect
of a financial year, the fee payable for
that financial year is -
(a) subject to paragraph (b), the fee
that was payable in the
immediately preceding financial
year; and
(b) if the Head of an Agency
publishes the correct fee, or
omitted fee, under section 8A
during the financial year to which
the fee relates, the fee as
14
Fee Units Amendment Act 2023
Act No. of 2023
s. 8
published in respect of such part
of the relevant financial year as
remains after the correct fee, or
omitted fee, is so published under
that section.
(4) Despite subsection (1), if an enactment is
amended, during a financial year, in a
manner which results in a reduction or
increase in the number of fee units to
which a fee relates, the fee payable for
that financial year is -
(a) if the fee is payable before the
enactment is amended, the fee
payable for that part of the
financial year in accordance with
this section; and
(b) if the fee is payable on or after
the enactment is amended, the fee
published under section 8A in
respect of such part of the
relevant financial year as remains
after the enactment is so
amended.
(5) For the purposes of this section, a fee
published under section 8(1) is not
incorrect solely on the basis that the
enactment under which the fee is payable
is amended to reduce or increase the
number of fee units to which the fee
relates.
15
Fee Units Amendment Act 2023
Act No. of 2023
s. 8
8C. Refund for overpayments of certain fees
(1) This section applies in relation to a fee in
respect of a financial year if -
(a) the fee (the incorrect fee) -
(i) was incorrectly published
in accordance with
section 8(1) or (3) in
respect of the financial
year; or
(ii) was not published in
accordance with
section 8(1) in respect of
the financial year; and
(b) the Head of an Agency who is
responsible for collecting the fee
publishes the correct fee, or the
omitted fee, in respect of the
financial year under section 8A
(the correct fee); and
(c) the correct fee in respect of the
financial year was less than the
incorrect fee collected for any
part of that financial year.
(2) If this section applies in relation to a fee
in respect of a financial year, the Head of
an Agency who is responsible for
collecting the fee must -
(a) publish a statement on the
website of the Agency -
16
Fee Units Amendment Act 2023
Act No. of 2023
s. 8
(i) setting out the reason for
the reduction of the
amount of the fee; and
(ii) advising that any person
who paid the incorrect fee
in respect of that financial
year, may be entitled to a
refund of so much of the
fee paid by the person that
is greater than the correct
fee in respect of that
financial year; and
(b) make all reasonable efforts to
contact all such persons, who
paid the incorrect fee in respect of
that financial year, so as to advise
them that they may be entitled to
a refund under this section.
(3) A person who has paid an incorrect fee in
respect of a financial year may apply to
the Head of an Agency, who is
responsible for collecting the fee, for a
refund of the amount of the fee that was
paid by the person in respect of the
financial year that was in excess of the
correct fee in respect of the financial
year.
(4) The Head of an Agency who is
responsible for collecting a fee to which
this section relates -
17
Fee Units Amendment Act 2023
Act No. of 2023
s. 9
(a) may, on the Head of an Agency's
own initiative, refund to a person
the amount of the fee that was
paid by the person, in respect of a
financial year, that is in excess of
the correct fee in respect of the
financial year if the Head of an
Agency is satisfied that the
person paid the incorrect fee in
respect of the financial year; or
(b) must refund the amount of the fee
that has been paid by a person in
a financial year that is in excess
of the correct fee in respect of the
financial year if -
(i) the person has applied to
that Head of an Agency
for the refund; and
(ii) that Head of an Agency is
satisfied that the person
paid the incorrect fee in
respect of the financial
year and that the excess
amount has not already
been refunded to the
person.
9. Section 11A inserted
After section 11 of the Principal Act, the
following section is inserted:
18
Fee Units Amendment Act 2023
Act No. of 2023
s. 9
11A. Transitional provisions consequent on
enactment of Fee Units Amendment Act 2023
(1) In this section -
commencement day means the day on
which the Fee Units Amendment
Act 2023 commences;
current financial year means the
financial year in which the
commencement day occurs;
next financial year means the
financial year commencing
immediately at the end of the
current financial year.
(2) This Act, as in force immediately before
the commencement day, applies to -
(a) a notice that -
(i) relates to the current
financial year; and
(ii) is published under section
7, 8 or 8A, as in force
before the commencement
day; and
(b) a fee payable in respect of the
current financial year including,
but not limited to -
(i) the calculation of the fee,
and the total fee payable,
19
Fee Units Amendment Act 2023
Act No. of 2023
s. 9
in respect of the current
financial year; and
(ii) a refund in respect of an
overpayment of the fee
payable in respect of the
current financial year; and
(iii) if required, the
publication of a notice
under section 8A, as in
force immediately before
the commencement day,
in relation to the fee
payable in respect of the
current financial year.
(3) A fee payable on the last day of the
current financial year is taken, on and
after the commencement of the next
financial year, to be the fee published
under section 8(1), as in force
immediately after the commencement
day, in respect of the current financial
year.
(4) If the commencement day occurs after 15
February in the current financial year, but
before 1 July in the next financial year -
(a) the notice, that is published under
section 7 as in force immediately
before the commencement day, in
respect of the next financial year
is taken to be a notice that is
published under section 6(1), as
20
Fee Units Amendment Act 2023
Act No. of 2023
s. 10
in force immediately after the
commencement day, in respect of
the next financial year; and
(b) this Act, as in force immediately
after the commencement day,
applies to the notice.
(5) If the commencement day occurs after 31
March in the current financial year, but
before 1 July in the next financial year -
(a) the fees specified in a notice in
respect of the next financial year
published by a Head of an
Agency under section 8, as in
force immediately before the
commencement day, are taken to
have been published in respect of
the next financial year in
accordance with section 8(1), as
in force immediately after the
commencement day; and
(b) this Act, as in force immediately
after the commencement day,
applies to the fees.
10. Repeal of Act
This Act is repealed on the first anniversary of
the day on which it commenced.