Multiple instruments that appear to rely on subsection 33(3) of the Acts Interpretation Act 1901-Advice only [2015] AUSStaCSDLM 225 (11 November 2015)

• Advice only
• Multiple instruments that appear to rely on subsection 33(3) of the Acts Interpretation Act 1901

Advice only

The committee draws the following matters to the attention of relevant ministers or instrument-makers on an advice only basis. These comments do not require a response.

Multiple instruments that appear to rely on subsection 33(3) of the Acts Interpretation Act 1901

Instruments	A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 28) 2015 [F2015L01578]
	A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Method Determination (No. 29) 2015 [F2015L01587]
	A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 38) 2015 [F2015L01574]
	AASB 1 - First-time Adoption of Australian Accounting Standards - July 2015 [F2015L01628]
	AASB 10 - Consolidated Financial Statements - July 2015 [F2015L01617]
	AASB 101 - Presentation of Financial Statements - July 2015 [F2015L01626]
	AASB 102 - Inventories - July 2015 [F2015L01624]
	AASB 107 - Statement of Cash Flows - August 2015 [F2015L01538]
	AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors - August 2015 [F2015L01565]
	AASB 11 - Joint Arrangements - July 2015 [F2015L01627]
	AASB 110 - Events after the Reporting Period - August 2015 [F2015L01553]
	AASB 116 - Property, Plant and Equipment - August 2015 [F2015L01572]
	AASB 117 - Leases - August 2015 [F2015L01562]
	AASB 119 - Employee Benefits - August 2015 [F2015L01612]
	AASB 12 - Disclosure of Interests in Other Entities - August 2015 [F2015L01536]
	AASB 120 - Accounting for Government Grants and Disclosure of Government Assistance - August 2015 [F2015L01576]
	AASB 121 - The Effects of Changes in Foreign Exchange Rates - August 2015 [F2015L01580]
	AASB 123 - Borrowing Costs - August 2015 [F2015L01586]
	AASB 124 - Related Party Disclosures - July 2015 [F2015L01621]
	AASB 127 - Separate Financial Statements - August 2015 [F2015L01544]
	AASB 128 - Investments in Associates and Joint Ventures - August 2015 [F2015L01543]
	AASB 129 - Financial Reporting in Hyperinflationary Economies - August 2015 [F2015L01550]
	AASB 13 - Fair Value Measurement - August 2015 [F2015L01613]
	AASB 132 - Financial Instruments: Presentation - August 2015 [F2015L01605]
	AASB 133 - Earnings per Share - August 2015 [F2015L01616]
	AASB 134 - Interim Financial Reporting - August 2015 [F2015L01557]
	AASB 136 - Impairment of Assets - August 2015 [F2015L01622]
	AASB 137 - Provisions, Contingent Liabilities and Contingent Assets - August 2015 [F2015L01607]
	AASB 138 - Intangible Assets - August 2015 [F2015L01558]
	AASB 139 - Financial Instruments: Recognition and Measurement - August 2015 [F2015L01609]
	AASB 140 - Investment Property - August 2015 [F2015L01611]
	AASB 141 - Agriculture - August 2015 [F2015L01615]
	AASB 2 - Share-based Payment - July 2015 [F2015L01603]
	AASB 3 - Business Combinations - August 2015 [F2015L01592] AASB 112 - Income Taxes - August 2015 [F2015L01601]
	AASB 4 - Insurance Contracts - August 2015 [F2015L01623]
	AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - August 2015 [F2015L01614]
	AASB 6 - Exploration for and Evaluation of Mineral Resources - August 2015 [F2015L01608]
	AASB 7 - Financial Instruments: Disclosures - August 2015 [F2015L01610]
	AASB 8 - Operating Segments - August 2015 [F2015L01606]
	ASIC Corporations (Repeal) Instrument 2015/846 [F2015L01559]
	ASIC Corporations (Repeal) Instrument 2015/859 [F2015L01531]
	Australian Maritime Safety Authority Fees Determination 2015 [F2015L01477]
	Australian Passports (Application Fees) Amendment Determination 2015 (No.1) [F2015L01629]
	CASA EX166/15 - Exemption — operations without an approved digital flight data recorder [F2015L01585]
	Charter of the United Nations (UN Sanction Enforcement Law) Amendment Declaration 2015 (No. 2) [F2015L01673]
	Christmas Island Marine Traffic and Harbour Facilities Determination 2015 [F2015L01591]
	Defence (Prohibited Substances) Determination 2015 [F2015L01522]
	Goods and Services Tax: Application of Intermediary Arrangements to the Multi-Media Industry Determination (No. 33) 2015 [F2015L01579]

	Goods and Services Tax: Choosing to Account on a Cash Basis Determination (No 39) 2015 - representatives of incapacitated entities [F2015L01570]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 24) 2015 [F2015L01581]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 20) 2015 [F2015L01560]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.21) 2015 [F2015L01563]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 27) 2015 [F2015L01564]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No.22) 2015 [F2015L01566]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 14) 2015 [F2015L01567]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 25) 2015 [F2015L01568]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 23) 2015 [F2015L01571]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 26) 2015 [F2015L01573]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 15) 2015 [F2015L01588]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 17) 2015 [F2015L01594]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 18) 2015 [F2015L01596]
	Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination (No. 19) 2015 [F2015L01597]
	Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 37) 2015 - Supplies made by electricity distributors to electricity retailers [F2015L01577]
	Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 36) 2015 [F2015L01582]
	Goods and Services Tax: Extension of Time to Issue An Adjustment Note Determination (No. 35) 2015 [F2015L01589]
	Goods and Services Tax: Margin Scheme Valuation Requirements Determination MSV (No 53) 2015 [F2015L01584]
	Goods and Services Tax: Particular Attribution Rules for supplies and acquisitions relating to the operation of a Collecting Society under the Copyright Act Determination (No. 34) 2015 [F2015L01583]
	Goods and Services Tax: Rules for Applying Subdivision 66-B Determination (No. 31) 2015 [F2015L01575]
	Goods and Services Tax: Waiver of Tax Invoice Requirement Determination (No. 30) 2015 [F2015L01569]
	GST-free Supply (Drugs and Medicinal Preparations) Determination 2015 [F2015L01466]
	Health Insurance (Midwife and Nurse Practitioner) Determination 2015 [F2015L01660]
	National Greenhouse and Energy Reporting (Audit) Amendment Determination 2015 (No. 1) [F2015L01638]
	Passports Legislation Amendment (2015 Measures No. 1) Determination 2015 [F2015L01630]
	Private Health Insurance (Benefit Requirements) Amendment Rules 2015 (No. 4) [F2015L01451]
	Private Health Insurance (Complying Product) Amendment Rules 2015 (No. 3) [F2015L01449]
	Radiocommunications (Spectrum Access Charges — 3.4 GHz Band) Determination 2015 (No. 2) [F2015L01659]
	Remuneration Tribunal Determination 2015/14 - Remuneration and Allowances for Holders of Public Office [F2015L01523]
	Social Security (Administration) (Declared voluntary income management areas – New South Wales, Queensland, South Australia and Victoria) Amendment Determination 2015 [F2015L01511]
	Telecommunications (Interception and Access) (Requirements for Authorisations, Notifications and Revocations) Determination 2015 [F2015L01648]
	Therapeutic Goods (Listing) Notice 2015 (No. 6) [F2015L01640]
	Veterans' Entitlements (Special Disability Trust Beneficiary Requirements) Nomination of Agreement Instrument 2015 [F2015L01649]
Scrutiny principle	Standing Order 23(3)(a)

Drafting

The instruments identified above appear to rely on subsection 33(3) of the Acts Interpretation Act 1901, which provides that the power to make an instrument includes the power to vary or revoke the instrument. If that is the case, the committee considers it would be preferable for the ES for any such instrument to identify the relevance of subsection 33(3), in the interests of promoting the clarity and intelligibility of the instrument to anticipated users. The committee provides the following example of a form of words which may be included in an ES where subsection 33(3) of the Acts Interpretation Act 1901 is relevant:

Under subsection 33(3) of the Acts Interpretation Act 1901, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws), the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.^[1]

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^[1] For more extensive comment on this issue, see Delegated legislation monitor No. 8 of 2013, p. 511.