Source: https://www.legislation.gov.au/Details/C2017A00015
Timestamp: 2020-04-02 07:32:45
Document Index: 34705714

Matched Legal Cases: ['art 1', 'art 2', 'art 3', 'art 4', 'art 5', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'art 1', 'arts 4', 'art 5', 'art 5', 'art 1', 'art 2', 'art 2', 'art 3', 'art 1', 'art 4', 'art 5']

Details: C2017A00015
- C2017A00015
Act No. 15 of 2017 as made
An Act to amend the law relating to taxation, superannuation and grants, and for related purposes
Originating Bill: Tax and Superannuation Laws Amendment (2016 Measures No. 2) Bill 2016
Registered 02 Mar 2017
Date of Assent 28 Feb 2017
C2017A00015
No. 15, 2017
Schedule 1—Commissioner’s remedial power 5
Taxation Administration Act 1953 5
Schedule 2—Primary producer income averaging 10
Schedule 3—Cars for display by public institutions 11
A New Tax System (Luxury Car Tax) Act 1999 11
Schedule 4—Miscellaneous amendments 13
Part 1—CDEP Scheme 13
Division 1—Main amendments 13
Income Tax Assessment Act 1936 13
Income Tax Rates Act 1986 13
Division 2—Contingent amendments 14
Division 3—Application of amendments 14
Part 2—Other amendments of principal Acts 15
A New Tax System (Goods and Services Tax) Act 1999 15
Commonwealth Grants Commission Act 1973 16
Superannuation (Unclaimed Money and Lost Members) Act 1999 24
Part 3—Amendments of amending Acts 27
Indirect Tax Laws Amendment (Assessment) Act 2012 27
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 27
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 27
Treasury Legislation Amendment (Repeal Day) Act 2015 28
Part 4—Repeals of Excise Tariff Acts 29
Excise Tariff 1924 29
Excise Tariff 1926 29
Excise Tariff 1928 29
Excise Tariff 1933 29
Excise Tariff (No. 2) 1933 29
Excise Tariff 1936 29
Excise Tariff 1938 30
Excise Tariff (No. 2) 1938 30
Excise Tariff 1939 30
Excise Tariff (No. 2) 1939 30
Excise Tariff (No. 3) 1939 30
Excise Tariff 1948 30
Excise Tariff (No. 2) 1948 30
Excise Tariff (No. 3) 1948 31
Excise Tariff (No. 4) 1948 31
Excise Tariff 1949 31
Excise Tariff (No. 2) 1949 31
Excise Tariff 1950 31
Excise Tariff (No. 2) 1950 31
Excise Tariff 1952 31
Excise Tariff 1953 32
Excise Tariff 1956 32
Excise Tariff (No. 2) 1956 32
Excise Tariff (No. 3) 1956 32
Excise Tariff 1957 32
Excise Tariff 1958 32
Excise Tariff 1959 32
Excise Tariff (No. 2) 1959 33
Excise Tariff (No. 3) 1959 33
Excise Tariff 1960 33
Excise Tariff (No. 2) 1960 33
Excise Tariff 1961 33
Excise Tariff (No. 2) 1961 33
Excise Tariff 1962 33
Excise Tariff 1963 34
Excise Tariff (No. 2) 1963 34
Excise Tariff 1964 34
Excise Tariff 1965 34
Excise Tariff (No. 2) 1965 34
Excise Tariff 1967 34
Excise Tariff (No. 2) 1967 34
Excise Tariff 1968 35
Excise Tariff (No. 2) 1968 35
Excise Tariff 1969 35
Excise Tariff (No. 2) 1969 35
Part 5—Other repeals 37
Income Tax (War‑time Arrangements) Act 1942 37
[Assented to 28 February 2017]
This Act is the Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017.
5. Schedule 4, Part 1, Division 1
At the same time as Part 1 of Schedule 2 to the Social Security Legislation Amendment (Community Development Program) Act 2017 commences.
6. Schedule 4, Part 1, Division 2
At the same time as the provisions covered by table item 5.
However, if item 146 of Schedule 12 to the Omnibus Repeal Day (Spring 2015) Act 2016 commences at or before that time, the provision does not commence at all.
7. Schedule 4, Part 1, Division 3
8. Schedule 4, items 9 to 69
9. Schedule 4, item 70
Immediately after the time specified in the Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 for the commencement of item 2 of Schedule 6 to that Act.
10. Schedule 4, items 71 to 83
11. Schedule 4, item 84
Immediately after the time specified in the Treasury Legislation Amendment (Repeal Day) Act 2015 for the commencement of Division 1 of Part 1 of Schedule 2 to that Act.
12. Schedule 4, items 85 to 96
13. Schedule 4, item 97
14. Schedule 4, item 98
Immediately after the time specified in the Treasury Legislation Amendment (Repeal Day) Act 2015 for the commencement of Division 2 of Part 1 of Schedule 2 to that Act.
15. Schedule 4, Parts 4 and 5
Schedule 1—Commissioner’s remedial power
Finance Department means the Department administered by the *Finance Minister.
Finance Secretary means the Secretary of the *Finance Department.
2 At the end of subsection 3B(1AA)
; and (e) set out information on the exercise during the year of the Commissioner’s powers under Subdivision 370‑A in Schedule 1 (Commissioner’s remedial power).
3 After Part 5‑5 in Schedule 1
Part 5‑10—Commissioner’s remedial power
Division 370—Commissioner’s remedial power
Guide to Division 370
370‑A Commissioner’s remedial power
370‑1 What this Division is about
The Commissioner may determine a modification of the operation of a provision of a taxation law. The modification must not be inconsistent with the intended purpose or object of the provision. Furthermore:
(a) the Commissioner must consider the modification to be reasonable; and
(b) the Department, or the Finance Department, must advise that any impact of the modification on the Commonwealth budget would be negligible.
Example: After a provision of a taxation law is enacted, it is found that, because of developments in the practices of businesses or the Commissioner, the provision imposes disproportionate compliance costs on taxpayers. The Commissioner might, under this Division, be able to modify the operation of the provision to give timely relief.
An entity must not apply a modification if it would produce a less favourable result for the entity.
Note: The Commissioner must include in the Commissioner’s annual report under section 3B of this Act information about the exercise of his or her powers under this Division.
Subdivision 370‑A—Commissioner’s remedial power
370‑5 Commissioner’s remedial power
370‑10 Intended purpose or object
370‑15 Repeal of determinations
370‑20 Commencement of determinations
(1) The Commissioner may, by legislative instrument, determine a modification of the operation of a provision of a *taxation law if:
(a) the modification is not inconsistent with the intended purpose or object of the provision; and
(b) the Commissioner considers the modification to be reasonable, having regard to:
(i) the intended purpose or object of the provision; and
(ii) whether the cost of complying with the provision is disproportionate to that intended purpose or object; and
(c) any of the following persons advises the Commissioner that any impact of the modification on the Commonwealth budget would be negligible:
(i) the Secretary of the Department, or an APS employee in the Department who is authorised by the Secretary for the purposes of this paragraph;
(ii) the *Finance Secretary, or an APS employee in the *Finance Department who is authorised by the Finance Secretary for the purposes of this paragraph.
(2) If the Commissioner determines a modification of the operation of a provision of a *taxation law under subsection (1), the provision operates with the modification.
(3) A modification applies generally, unless the determination states that the modification only applies:
(a) to a specified class of entities; or
(b) in specified circumstances.
(4) An entity (the first entity) must treat a modification as:
(a) not applying to the first entity; and
(b) not applying to any other entity;
if the modification would produce a less favourable result for the first entity.
(5) If the Commissioner determines a modification of the operation of a provision of a *taxation law, the modification (as applied by subsection (2)) does not affect a right or liability under an order (including any judgment, conviction or sentence) made by a court before the commencement of the determination.
In ascertaining the intended purpose or object of a provision of a *taxation law for the purposes of paragraph 370‑5(1)(a) or subparagraph 370‑5(1)(b)(i):
(a) consideration must be given to any documents that may be considered under subsection 15AB(2) of the Acts Interpretation Act 1901 (or that subsection as applied by section 13 of the Legislation Act 2003) in relation to the provision; and
Example: An explanatory memorandum, second reading speech or report of a parliamentary committee.
(b) consideration may be given to any other material (including material not forming part of the provision) that would assist in ascertaining the intended purpose or object of the provision; and
(c) primacy is not required to be given to the text of the provision.
Note: Ascertaining an intended purpose or object for the purposes of paragraph 370‑5(1)(a) or subparagraph 370‑5(1)(b)(i) is not necessarily the same as ascertaining a purpose or object for the purposes of interpreting a provision of an Act.
(1) The Commissioner may, by legislative instrument, repeal a determination made under section 370‑5.
(2) A legislative instrument made under subsection (1) of this section may make an application, saving or transitional provision relating to the repeal.
(3) Subsection 33(3) of the Acts Interpretation Act 1901 does not apply in relation to the repeal, rescission or revocation of a determination made under section 370‑5 in this Schedule (but does apply in relation to the amendment or variation of such a determination).
A determination made under section 370‑5, or a repeal made under section 370‑15, must not commence before the first day it is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 of the Legislation Act 2003.
4 Review of Subdivision 370‑A in Schedule 1 to the Taxation Administration Act 1953
(1) During the 2 years starting on the third anniversary of the commencement of this item, the Minister may cause to be undertaken a review of the operation of Subdivision 370‑A in Schedule 1 to the Taxation Administration Act 1953.
(2) The persons undertaking the review must give to the Minister a written report of the review.
(3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the report is given to the Minister.
Schedule 2—Primary producer income averaging
1 Subsection 392‑5(6)
Omit “the rest of your life”, substitute “10 income years”.
2 At the end of section 392‑10
(3) This section applies as if you did not carry on a *primary production business during a particular income year if, because you made a choice under section 392‑25, this Division did not apply to your assessment for that income year.
Note: A choice that you make under section 392‑25 has the effect that this Division does not apply to your assessments for 10 income years. None of these income years can be taken into account in applying this section after the 10 year opt‑out period.
3 Subsection 392‑25(1)
Omit “or any later income year”, substitute “or any of the next 9 income years”.
4 After subsection 392‑25(1)
(1A) Your choice must not cover any income year that a previous choice of yours has already covered.
The amendments made by this Schedule apply in relation to the 2016‑17 income year and later income years.
Schedule 3—Cars for display by public institutions
1 After paragraph 7‑10(3)(b)
(ba) you are *registered at the time of the importation, and the car:
(i) is covered by item 7 in Schedule 4 to the *Customs Tariff; and
(ii) is imported by the library, museum, gallery or institution to which it is consigned; and
(iii) is imported for the sole purpose of public display; or
2 After subsection 15‑30(1)
(1A) You have a decreasing luxury car tax adjustment if:
(a) you are supplied with a *luxury car; and
(b) luxury car tax is payable on the supply; and
(c) you are *registered at the time of the supply; and
(d) were you to *import the car for the same purpose as your purpose in acquiring it, luxury car tax would, because of paragraph 7‑10(3)(ba), not be payable on the importation; and
(e) you do not intend to use the car, or permit it to be used, other than for that purpose.
3 After subsection 15‑30(3)
(3A) You have an increasing luxury car tax adjustment if:
(a) you were supplied with a *luxury car; and
(b) you had a *decreasing luxury car tax adjustment under subsection (1A) in relation to the supply; and
(i) you use the car (or permit it to be used), and that use would have prevented a decreasing luxury car tax adjustment arising under that subsection if it had been your purpose in acquiring the car; or
(ii) you supply the car to another entity.
(3B) However, subparagraph (3A)(c)(ii) does not apply if luxury car tax would, because of paragraph 7‑10(3)(ba), not have been payable if the other entity had instead *imported the car for the same purpose as its purpose in acquiring the car from you.
4 After subsection 15‑35(3)
(a) you *imported a *luxury car; and
(b) no luxury car tax was payable on the importation because of paragraph 7‑10(3)(ba); and
(i) you use the car (or permit it to be used), and that use would have prevented that paragraph applying if it had been your purpose in importing the car; or
5 After paragraph 15‑35(4)(b)
or (c) the amount of luxury car tax that you would have had to pay if paragraph 7‑10(3)(ba) had not applied in relation to the importation;
The amendments made by this Schedule apply in relation to supplies made, or importations occurring, after the day on which this Act receives the Royal Assent.
Part 1—CDEP Scheme
1 Subsection 160AAA(1) (paragraph (a) of the definition of rebatable benefit)
Omit “, 2.23B or 3.15A”, substitute “or 2.23B”.
2 Paragraph 202CB(6)(a)
Omit “a CDEP Scheme Participant Supplement,”.
3 Paragraph 202CE(7)(a)
4 Section 16 (paragraph (c) of the definition of eligible pensioner)
Omit “, 2.15 or 3.15A”, substitute “or 2.15”.
5 Paragraph 12‑110(1)(cb) in Schedule 1
Omit “pay; or”, substitute “pay.”.
6 Paragraph 12‑110(1)(d) in Schedule 1
Division 2—Contingent amendments
7 Subsection 160AAA(1) (paragraph (d) of the definition of rebatable benefit)
Despite any amendment made by this Part of a particular provision, the provision, as in force immediately before the commencement of the amendment, continues to apply on and after that commencement in relation to a payment under Part 2.27 or 3.15A of the Social Security Act 1991 made before that commencement.
Part 2—Other amendments of principal Acts
9 Subsection 177‑10(3)
Omit “*Education Minister”, substitute “*Student Assistance Minister”.
10 Section 195‑1 (paragraph (a) of the definition of adult and community education course)
11 Section 195‑1 (paragraph (b) of the definition of adult and community education course)
Omit “*Education Minister”, substitute “Student Assistance Minister”.
12 Section 195‑1 (definition of Education Minister)
13 Section 195‑1 (paragraph (b) of the definition of primary course)
14 Section 195‑1 (paragraph (a) of the definition of secondary course)
15 Section 195‑1 (paragraph (b) of the definition of secondary course)
16 Section 195‑1
17 Section 195‑1 (paragraph (a) of the definition of tertiary course)
18 Section 195‑1 (paragraph (b) of the definition of tertiary course)
Omit “Education Minister”, substitute “Student Assistance Minister”.
19 Subsection 25(2)
Omit “16AA,” (second occurring).
20 Subsection 6(1) (paragraph (f) of the definition of assessment)
21 Subsection 6(1) (definition of Education Secretary)
Student Assistance Secretary has the meaning given by the Income Tax Assessment Act 1997.
23 Section 202A (definition of securities dealer)
securities dealer has the same meaning as in the Income Tax Assessment Act 1997.
24 Subsection 202CB(6)
Omit “Education Secretary”, substitute “Student Assistance Secretary”.
25 Section 271‑100 in Schedule 2F
26 Subsection 25‑25(4) (method statement, step 1)
• For a later income year, it is the amount of the expenditure reduced by the the maximum amount that you can deduct for the expenditure for each earlier income year.
• For a later income year, it is the amount of the expenditure reduced by the maximum amount that you can deduct for the expenditure for each earlier income year.
27 Section 30‑15 (table item 6, column headed “Recipient”, paragraph (c))
Omit “The National Trust of Queensland”, substitute “National Trust of Australia (Queensland) Limited”.
28 Subsection 30‑25(1) (table item 2.1.7, column headed “Fund, authority or institution”)
29 Paragraph 30‑30(1)(c)
30 Paragraph 30‑30(1)(d)
31 Subsection 30‑45(2) (table item 4.2.14, column headed “Fund, authority or institution”)
Omit “the R.S.P.C.A. Australia Incorporated”, substitute “RSPCA Australia”.
32 Application of amendment
The amendment made by item 31 applies in relation to gifts or contributions made on or after 10 July 2015.
33 Subsection 30‑55(2) (table item 6.2.15, column headed “Fund, authority or institution”)
34 Application of amendments
The amendments made by items 27 and 33 apply in relation to gifts or contributions made on or after 1 July 2014.
35 Subsection 30‑70(2) (table item 8.2.6, column headed “Fund, authority or institution”)
Omit “Playgroup Queensland Incorporated”, substitute “Playgroup Queensland Ltd”.
36 Application of amendment
The amendment made by item 35 applies in relation to gifts or contributions made on or after 17 December 2014.
37 Section 30‑315 (table item 86C)
38 Paragraph 40‑25(8)(a)
(a) if section 250‑150 applies—you are taken not to be using the asset for a *taxable purpose to the extent of the *disallowed capital allowance percentage; or
39 Subsection 40‑180(4) (note)
Omit “40‑1105”, substitute “40‑1130”.
40 Subsection 40‑520(1) (example)
Omit “livestock”, substitute “live stock”.
41 Subsections 40‑525(1), (2), (3) and (4) (paragraph (a) of the note)
After “taken”, insert “not”.
42 Subsection 40‑630(1) (paragraph (a) of the note)
(a) if section 250‑150 applies—you are taken not to be using the land for the purpose of carrying on a primary production business, or a business for the purpose of producing assessable income from the use of rural land (except a business of mining and quarrying operations), to the extent specified under subsection 250‑150(3); or
43 Subsection 40‑730(1) (paragraph (a) of the note)
(a) if section 250‑150 applies—you cannot deduct expenditure you incur in relation to the land to the extent specified under subsection 250‑150(3); or
44 Subsection 40‑735(1) (paragraph (a) of note 2)
45 Subsection 40‑750(1) (paragraph (a) of note 2)
(a) if section 250‑150 applies—you cannot deduct expenditure you incur in relation to the asset to the extent specified under subsection 250‑150(3); or
46 Subsection 40‑755(1) (paragraph (a) of the note)
47 Section 40‑835 (paragraph (a) of the note)
(a) if section 250‑150 applies—you are taken not to be using the asset for taxable purposes to the extent specified under subsection 250‑150(3); or
48 Subsection 40‑880(1) (paragraph (a) of the note)
(a) if section 250‑150 applies—you cannot deduct an amount for capital expenditure you incur in relation to the asset to the extent specified under subsection 250‑150(3); or
49 Subsection 43‑140(1) (paragraph (a) of note 2)
(a) if section 250‑150 applies—you are taken not to be using the capital work for the purpose of producing assessable income, or for the purpose of conducting R&D activities, to the extent specified under subsection 250‑150(3); or
50 Subsection 52‑131(9) (note)
51 Subsection 122‑25(3)
Omit “precluded asset”, substitute “precluded asset”.
52 Subsection 124‑784B(2) (method statement, step 2, paragraph (b))
(b) for *live stock acquired by natural increase during that income year but before the completion time—the *cost of that live stock; and
53 Subsection 124‑784B(2) (method statement, step 2, paragraph (c))
54 Paragraph 149‑15(3)(e)
Omit “local governing body”, substitute “*local governing body”.
55 Paragraph 165‑60(3)(a)
Omit “livestock”, substitute “*live stock”.
56 Paragraph 165‑60(3)(b)
57 Subsection 165‑115A(1A)
Omit “165‑115A”.
58 Paragraph 165‑202(1)(c)
59 Subsection 307‑290(3)
After the formula, insert:
60 Section 328‑285 (note 2)
Note 2: When making a reasonable estimate of the value of trading stock on hand:
(a) special valuation rules may be used, for example, obsolete stock, natural increase of live stock, horse breeding stock; and
(b) the estimated value disregards an amount equal to the amount of input tax credits (if any) to which you would be entitled for an item if the acquisition of the item had been solely for a creditable purpose: see subsection 70‑45(1A).
61 Paragraph 355‑210(1)(a)
62 Subparagraph 355‑210(1)(d)(i)
63 Subparagraph 355‑210(1)(e)(i)
64 Subparagraph 355‑210(1)(e)(ii)
65 Subsection 355‑210(1) (note)
Omit “or the external Territories”.
66 Paragraph 355‑215(a)
67 Subparagraph 355‑215(b)(i)
68 Paragraph 355‑220(1)(a)
69 Subparagraph 355‑220(1)(b)(i)
70 Paragraph 418‑15(1)(d)
Omit “would be a distribution to which paragraph 207‑110(1)(b) would apply”, substitute “would give rise to a *tax offset for the entity that would be subject to the refundable tax offset rules because of paragraph 67‑25(1C)(b) or (1D)(b)”.
71 Subparagraphs 418‑80(3)(d)(ii) and (iii)
(ii) an area referred to in subsection 960‑505(2).
72 Subsection 418‑80(3) (note)
73 Paragraph 615‑10(1)(a)
Omit “no more than 5”, substitute “one or more, but not all, of the”.
74 Paragraph 701‑25(4)(b)
Omit “*livestock”, substitute “*live stock”.
75 Paragraph 701‑35(4)(b)
76 Paragraph 705‑30(1)(b)
77 Subdivision 716‑S (heading)
Subdivision 716‑S—Miscellaneous consequences of tax cost setting
78 Paragraph 770‑135(1)(b)
Omit “subsections (3), (5) and (6)”, substitute “subsections (3) and (5)”.
79 Subsection 995‑1(1)
(a) definition of Education Minister;
(b) definition of Education Secretary.
80 Subsection 995‑1(1) (definition of public official)
Omit “*Australian Government Agency”, substitute “*Australian government agency”.
81 Subsection 995‑1(1)
securities dealer means a person who, for the purposes of the Corporations Act 2001 or for the purposes of a law of a State or Territory that corresponds to that Act, deals in securities.
82 Subsection 995‑1(1) (definition of shortfall amount)
Omit “give”, substitute “given”.
83 Subsection 995‑1(1)
Student Assistance Minister means the Minister administering the Student Assistance Act 1973.
Student Assistance Secretary means the Secretary of the Department administered by the *Student Assistance Minister.
84 Section 42
Omit “section 350‑10”, substitute “section 353‑10”.
85 Paragraph 20N(2)(a)
Omit “1936”, substitute “1997”.
86 Subsection 3B(1C)
Omit “sections 3D and 3E,”.
87 Section 14ZQ (definition of starting base assessment)
88 Subsection 350‑10(1) in Schedule 1 (table item 2)
a notice of *assessment under a *taxation law;
(a) the assessment was properly made; and
(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment—the amounts and particulars of the assessment are correct.
a notice under any of the following:
(a) section 18‑140 in this Schedule;
(b) section 102UR, 177EA or 177EB of the Income Tax Assessment Act 1936;
(c) section 271‑90 in Schedule 2F to that Act;
(a) the notice was properly given; and
(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the notice—the amounts and particulars of the notice are correct.
a declaration under:
(a) subsection 165‑40(1) or 165‑45(3) of the *GST Act; or
(b) subsection 75‑40(1) or 75‑45(3) of the Fuel Tax Act 2006;
(a) the declaration was properly made; and
(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the declaration—the amounts and particulars of the declaration are correct.
89 Subsection 350‑10(2) in Schedule 1
Omit “Paragraph (b) of column 1 of item 2”, substitute “Column 1 of item 4”.
90 Subsection 355‑65(2) in Schedule 1 (table item 4, column headed “The record is made for or the disclosure is to ...”)
Omit “*Education Secretary”, substitute “*Student Assistance Secretary”.
91 Subsection 355‑65(2) in Schedule 1 (table items 5 and 5AA)
(a) the *Student Assistance Secretary; or
(b) the Secretary of the Department administered by the Minister administering the Higher Education Support Act 2003
the Secretary of the Department administered by the Minister administering the Trade Support Loans Act 2014
is for the purpose of administering that Act.
92 Application of amendments
(1) Item 5 of the table in subsection 355‑65(2) in Schedule 1 to the Taxation Administration Act 1953 (as substituted by this Schedule) applies in relation to records and disclosures of information on or after 18 September 2013 (regardless of when the information was acquired).
(2) Item 5AA of the table in subsection 355‑65(2) in Schedule 1 to the Taxation Administration Act 1953 (as substituted by this Schedule) applies in relation to records and disclosures of information on or after 23 December 2014 (regardless of when the information was acquired).
Part 3—Amendments of amending Acts
93 Item 262 of Schedule 1
262 Subsection 350‑10(1) in Schedule 1 (table item 4)
94 Subsection 2(1) (table item 8)
95 Item 21 of Schedule 6
96 Subsection 2(1) (table item 7)
7. Schedules 2 and 3
7A. Schedule 4, Part 1
1 July 2021.
97 Item 3 of Schedule 2
98 Item 36 of Schedule 2
Part 4—Repeals of Excise Tariff Acts
Excise Tariff 1924
99 The whole of the Act
Excise Tariff 1926
100 The whole of the Act
Excise Tariff 1928
101 The whole of the Act
102 The whole of the Act
Excise Tariff (No. 2) 1933
103 The whole of the Act
104 The whole of the Act
105 The whole of the Act
106 The whole of the Act
107 The whole of the Act
108 The whole of the Act
109 The whole of the Act
Excise Tariff 1948
110 The whole of the Act
Excise Tariff (No. 2) 1948
111 The whole of the Act
Excise Tariff (No. 3) 1948
112 The whole of the Act
Excise Tariff (No. 4) 1948
113 The whole of the Act
Excise Tariff 1949
114 The whole of the Act
Excise Tariff (No. 2) 1949
115 The whole of the Act
Excise Tariff 1950
116 The whole of the Act
Excise Tariff (No. 2) 1950
117 The whole of the Act
Excise Tariff 1952
118 The whole of the Act
Excise Tariff 1953
119 The whole of the Act
Excise Tariff 1956
120 The whole of the Act
Excise Tariff (No. 2) 1956
121 The whole of the Act
Excise Tariff (No. 3) 1956
122 The whole of the Act
Excise Tariff 1957
123 The whole of the Act
Excise Tariff 1958
124 The whole of the Act
Excise Tariff 1959
125 The whole of the Act
Excise Tariff (No. 2) 1959
126 The whole of the Act
Excise Tariff (No. 3) 1959
127 The whole of the Act
Excise Tariff 1960
128 The whole of the Act
Excise Tariff (No. 2) 1960
129 The whole of the Act
Excise Tariff 1961
130 The whole of the Act
Excise Tariff (No. 2) 1961
131 The whole of the Act
Excise Tariff 1962
132 The whole of the Act
Excise Tariff 1963
133 The whole of the Act
Excise Tariff (No. 2) 1963
134 The whole of the Act
Excise Tariff 1964
135 The whole of the Act
Excise Tariff 1965
136 The whole of the Act
Excise Tariff (No. 2) 1965
137 The whole of the Act
Excise Tariff 1967
138 The whole of the Act
Excise Tariff (No. 2) 1967
139 The whole of the Act
Excise Tariff 1968
140 The whole of the Act
Excise Tariff (No. 2) 1968
141 The whole of the Act
Excise Tariff 1969
142 The whole of the Act
Excise Tariff (No. 2) 1969
143 The whole of the Act
144 Object of items 145 to 148
The object of items 145 to 148 is to ensure that, despite the repeals made by this Part, the full legal and administrative consequences of:
before such a repeal applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal applies.
145 Saving provision about liability for excise
If a provision, or part of a provision, that is repealed by this Part results in consequences because an entity is or was liable for a duty of excise, the repeal is disregarded in relation to liabilities arising, before or after the repeal applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal applies.
146 Saving provision about collections etc.
If the imposition, demand or collection of an amount of a duty of excise was made, or taken to be, lawful, valid or effectual to any extent immediately before the commencement of this item under an Act repealed by this Part, then the imposition, demand or collection continues to be, or to be taken to be, lawful, valid or effectual to the same extent after the commencement of this item.
147 Repeals disregarded for the purposes of dependent provisions
If the operation of a provision (the subject provision) of any Act or legislative instrument depends to any extent on an Act, or a provision of an Act, that is repealed by this Part, the repeal is disregarded so far as it affects the operation of the subject provision.
148 Operation of section 7 of the Acts Interpretation Act 1901 not limited
Items 145 to 147 do not limit the operation of section 7 of the Acts Interpretation Act 1901.
Part 5—Other repeals
Income Tax (War‑time Arrangements) Act 1942
149 The whole of the Act
House of Representatives on 14 September 2016
(091/16)