Document ID: chunk:federal_register_of_legislation:C2004A04362:front:0:p4
Version: federal_register_of_legislation:C2004A04362
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the Commonwealth, a State or either of those Territories; and";

   (b) by adding at the end the following subsection:

     "(4) The Authority must not perform any of its functions otherwise than for a purpose in respect of which the Parliament has the power to make laws.".

PART 4—AMENDMENTS OF THE AUSTRALIAN POSTAL CORPORATION ACT 1989

Principal Act

9. In this Part, "Principal Act" means the Australian Postal Corporation Act 19893.

Extension of Act to certain external Territories

10. Section 8 of the Principal Act is amended by omitting ", Christmas Island and Cocos (Keeling) Islands".

Extension of Act to adjacent areas

11. Section 9 of the Principal Act is amended by omitting from the definition of "Territory" in subsection (4) ", Christmas Island or Cocos (Keeling) Islands".

Community service obligations

12. Section 27 of the Principal Act is amended by omitting subsection (5) and substituting the following subsection:

  "(5) In this section:

'Australia' includes Christmas Island and Cocos (Keeling) Islands, but does not include any other external Territory to which this Act extends.".

PART 5—AMENDMENTS OF THE CIVIL AVIATION ACT 1988

Principal Act

  13. In this Part, "Principal Act" means the Civil Aviation Act 19884.

Flying unregistered aircraft etc.

  14. Section 20AA of the Principal Act is amended:

    (a)     by omitting from paragraph (1)(a) "regulations" and substituting "Regulations";

    (b)    by inserting in paragraph (4)(a) "that covers the duration of the flight" after "Regulations".

Offence related warrants

15. Section 32AF of the Principal Act is amended by inserting in paragraph (4)(b) "or" after "night" (first occurring).

Reimbursement of cost of complying with directions

16. Section 48 of the Principal Act is amended by omitting subsection (3) and substituting the following subsection:

  "(3) This section does not apply to a direction of the Minister:

     (a)     requiring the Authority to perform a function mentioned in subsection 9AA(2); or

   (b)     made under section 47 or 56.".

Cessation of lien

17.    Section 75 of the Principal Act is amended by inserting in subsection (1) ", and only if" after "If".

18.    Part VI of the Principal Act is amended by adding at the end the following Division:

"Division 3—Provisions relating to the Authority's liability to pay income tax

Interpretation

  "83A. In this Division:

'Assessment Act' means the Income Tax Assessment Act 1936.

Commencement of the Authority's liability to pay income tax

"83B. Income derived by the Authority in a year of income commencing before 1 July 1991 is exempt income for the purposes of the Assessment Act.

Value of trading stock for income tax purposes

"83C.(1) For the purpose of ascertaining under Subdivision B of Division 2 of Part III of the Assessment Act the value to be taken into account at the beginning of