FINANCE RELEVANT LEGISLATION DESCRIPTION OF LEGISLATION/OBLIGATIONS GOVERNANCE COMMENTARY RESPONSIBILITY FOR ENSURING COMPLIANCE A New Tax System (Australian Business Number) Act 1999 (Commonwealth) An Act establishing a register of Australian businesses through a system of business number registrations. The University has applied for and received an Australian Business Number (ABN: 78 106 094 461) Chief Financial Officer A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth) An Act implementing a and services tax and requiring the provider of taxable supplies to collect, charge and remit GST to the Australian Taxation Office. Education is listed as GST-free, however, the legislation, as currently written, refers to award courses, adult and community education courses and professional and trade courses. Continuing professional development courses are not GST-free. A GST registered entity is entitled to claim input tax credits on the acquisition of supplies. The University provides a GST information page and a GST information service. It also publishes the Griffith University GST Taxation Guidelines. The University is registered for GST. Finance is responsible for ensuring the University lodges Business Activity Statements with the Australian Taxation Office on a timely basis. Chief Financial Officer Australian Charities and Commission Act 2012 (Commonwealth) An Act that establishes the Australian Charities and Not-for-Profits Commission (‘ACNC’) and a national regulatory system that promotes good governance, accountability and transparency to maintain, protect and enhance public trust The University’s is registered for fundraising activities with the ACNC and the University is required to meet the annual reporting, governance and external conduct requirements. Vice President (Corporate Services) Director, D&A Financial Officer
and confidence in the not-for-profit sector. Collections Act 1966 (Queensland) An Act requiring the registration of charitable organisations and the authorisation of public appeals for money made by organisations that are not charitable organisations. The University’s fundraising activities have been granted sanction under this legislation. Director, D&A Head, Legal Services Customs Act 1901 (Commonwealth) An Act relating to customers imposing an obligation to pay duties and levies on the import and export of goods and to ensure that only lawfully permitted goods and services are imported. The Griffith University GST Taxation Guidelines and the Financial Management Practice Manual specify procedures to be followed when exporting or importing goods on behalf of the University. Chief Financial Officer Financial Accountability Act 2009 , Financial and Performance Management Standard 2009, and Financial Accountability Handbook (Queensland) The Financial Accountability Act 2009 (the ‘Act’) sets out strategic legal obligations with which the University must comply, and deals with the financial administration of the University as well as the basic accountability requirements for the University (including requirements in relation to the preparation, presentation and auditing of the annual financial statements of the University) and mandates compliance by the University with the Financial and Performance Management Standard 2009, and the Financial Accountability Handbook. The Financial and Performance Management Standard 2009 is issued by the Treasurer to accountable officers and statutory bodies with respect to the The University’s compliance obligations in relation to the Act, the Standard and the Handbook are underpinned by the University’s Financial Management Practice Manual together with the following policies, administered by the University’s Planning and Financial Services Group: Assets Policy: The policy sets out the requirements for the acquisition, control, and disposal of University assets. The policy is consistent with the Financial and Performance Management Standard 2009. Administration and Reporting of University Shareholdings Policy: The policy outlines requirements for the administration and reporting of University shareholdings. University Credit Card Policy: This document sets out the Griffith University policy relating to use of the ANZ Visa Credit Card. Vice President (Corporate Services) Chief Financial Officer Director, Risk and Compliance
(subordinate legislation made pursuant to the Financial Accountability Act 2009) which requires departments and statutory bodies to comply with the SPP in developing an expense management system and financial management practice manual. The policy obliges agencies to conduct their purchasing activities to advance government priorities while achieving value for money with probity and accountability. purchasing activities. Detailed requirements are set out in the associated Purchasing Procedures in the Financial Management Practice Manual. Statutory Bodies Financial Arrangements Act 1982 and Regulations 2007 (Queensland) The Act establishes the banking arrangements for statutory authorities including investing, borrowing and derivatives trading. The University’s Investment Policy covers compliance requirements in relation to investing, borrowing, derivatives, and banking Chief Financial Officer Taxation Administration Act 1953 and the Tax File Number Guidelines 1992 (Commonwealth) The Act establishes offences in relation to the handling of tax file numbers. The University is obliged to handle tax file numbers in accordance with the Tax File Number Guidelines 1992 and Student Administration and HRM have systems in place to ensure compliance. Academic Registrar Director, HR Taxation Administration Act 2001 and Regulation 2012 (Queensland) The Act establishes requirements in relation to the assessment and payment of state based taxation such as payroll and land tax. The University is obliged to meet state taxation charges as specified in the Act. Chief Financial Officer
Superannuation (State Public Sector) Act 1990 (Queensland) This Act provides the machinery for the establishment of QSuper, a superannuation scheme for the Queensland Public Sector. The University has in place, through the Office of HRM, processes to ensure compliance with QSuper requirements. Director, HR Tertiary Education Superannuation Scheme 1988 As a signatory to the TESS Award, the University is obliged to ensure superannuation contributions are paid to UniSuper. The University’s Enterprise Agreements reflect the University’s obligations to pay superannuation to UniSuper, for the benefit of all eligible staff. Director, HR UniSuper Trust Deed This is the document governing UniSuper, the superannuation scheme for staff of Australian Universities. As an employee, the University must deduct and remit superannuation contributions. The University’s Enterprise Agreements reflect the University’s obligations to pay above the minimum superannuation to UniSuper, for the benefit of all eligible staff. The Office of HRM ensures that at least the minimum level of superannuation is paid to staff not covered by Enterprise Agreements. Director, HR Workers Compensation & Rehabilitation Act 2003 and Workers Compensation and Rehabilitation Regulation 2014 (Queensland) The Act establishes a workers’ compensation scheme for Queensland workers. As an employee, the University is obliged to pay a premium to WorkCover Queensland for workers’ compensation insurance. The University is also required to provide workplace rehabilitation policies and procedures. The University contributes to WorkCover premiums and has a dedicated Workplace Health and Safety Rehabilitation Coordinator. The University’s website states the University’s legal obligation to take all reasonable steps to provide an injured worker with rehabilitation while they are being paid workers' compensation, states that workers are legally obliged to participate in appropriate rehabilitation while receiving compensation, and provides contact details for the Rehabilitation Coordinator. Director, HSW Work Health and Safety Act 2011 and Work Health and Safety Regulation 2011 (Queensland) An Act workplace health and safety, obliging employers and employees to comply with a range of standards relating to workplace health and safety. The Act provides a framework to protect the The University has a responsibility to ensure the workplace health and safety of each of its employees, and to ensure that other persons (such as students, visitors, contractors) are not exposed to risks to their health and safety arising out of the University's activities. The University also recognises the Executive Director, HSW Director, Campus Life (in relation to
The University also has a Safe Campuses website and a suite of policies with information and resources in relation to personal safety. ORGANISATION AND GOVERNANCE RELEVANT LEGISLATION DESCRIPTION OF LEGISLATION/OBLIGATIONS GOVERNANCE COMMENTARY RESPONSIBILITY FOR ENSURING COMPLIANCE Autonomous Sanctions Act 2011 (Commonwealth) The Act, along with the Autonomous Sanctions Regulations 2011 and the Charter of the United Nations Act 1945 and the Charter of the United Nations (Dealing with Assets) Regulation 2008 all give legal force to the sanctions, restricting transfer of technology, goods, services and provision of financial assistance to a range of countries and certain persons. Sanctions potentially apply to a range of activities of the university such as: enrolment of international students in any research program or course; research projects undertaken by visiting academics who are not Australian citizens; research collaborations with academics or organisations not Australian citizens; technology or material transfers to sanctioned countries or individuals; and undertaking consultancies or engaging in private practice for or with sanctioned countries or individuals. The University has implemented formal and documented procedures to ensure that all dealings with international counterparties subject to a sanctions regime are vetted and, if found to be subject to sanctions, permitted or declined. Senior DVC Vice President (Corporate Services) Vice President (Global) Dean, GGRS Director, GE
Corporations Act 2001 (Commonwealth) This Act regulates the incorporation and operations of companies. It also regulates raising of capital and provision of financial services. As an exempt public authority, the University itself, as a body corporate is not governed by this Act, but its controlled entities may be so bound. Commercialisation activities may also be regulated by the fundraising and financial services provisions of the Act. Griffith Enterprise are therefore responsible for identifying and referring any relevant issues to Legal Services, who have an extensive understanding of the provisions of this Act. Vice President (Corporate Services) Director, GE Head, Legal Services Crime & Corruption Act 2001 (Queensland) The main purpose of these Act is to combat and reduce the incidence of major crime and to reduce the incidence of corruption in the public sector. The requirements of the Act are reflected in the University’s Staff Code of Conduct and, the possibility of circumstances arising in the University context being referred to the Crime and Corruption Commission, are reflected in the Staff Enterprise Agreements. University Council has approved the “Complaints about the Vice Chancellor: Section 48A of the Crime and Corruption Act 2001” policy for dealing with allegations against the CEO under s48A of the Crime and Corruption Act 2001. Vice President (Corporate Services) Chemical Weapons (Prohibition) Act 1994 (Commonwealth) This Act gives effect to certain obligations that Australia has as a party to the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on their destruction. It prohibits development, use, export and supply of goods and services (including training) relating to weapons of mass destruction and their precursors. The requirements of the Act impact upon the University’s enrolment of students from particular countries in given courses. It also impacts enrolments in postgraduate research. The University’s publications, technology transfers and material transfer arrangements are also subject to controls imposed by this legislation. The University has implemented formal and documented on development of, and dealings with chemical weapons, weapons of mass destruction and precursors. Senior DVC Vice President (Corporate Services) Vice President (Global) Dean, GGRS Director, GE Defence Controls Act 2012 This Act regulates dealings in items listed in the Defence and Strategic Goods List The scope of application of the Act in the University Sector (and particularly its application to academic publications) is Senior DVC
Education and Care Service National Law (Queensland) Act 2011(Queensland) The Act and its regulations establishes a licensing system for care facilities, regulates the manner in which child care facilities are conducted and sets standards for persons providing child care. Early childhood education is regulated by the National Quality Framework. The Boronia and Tallowwood Childcare Centres are both accredited by the National Child Care Accreditation Council and licensed by the State Department of Communities. Director, Campus Life Electrical Safety Act 2002 and Electrical Safety Regulation 2013 (Queensland) An Act about Electrical Safety. The Regulation specifies how the University is to meet its duty under the Act and sets out the requirements for electrical work, licensing, electrical installations, electrical equipment and The University is obliged to provide an environment which is electrically safe. The University has an electrical safety policy for ensuring electrical safety within the workplace. The Executive along with Deans and Heads of Elements are responsible for general and electrical safety in their own areas and the workplaces of their general and academic staff. Griffith University buildings and electrical infrastructure are the control of Campus Life and this element is responsible for the appropriate testing of those systems Electricity Act 1994 and Electricity Regulation 2006 (Queensland) The Act and the Regulation address the supply of electricity and the structure of the electricity generation and transmission and retail sectors in the State of Queensland. Under the regulations, Griffith University has an obligation to ensure that its use of electricity or an electrical article does not unreasonably interfere with the supply of electricity to other customers. The Regulations also impose various standards relating to customers’ electrical installations. The University’s dedicated facilities management office, Campus Life, is responsible for overseeing the University’s facilities, Director, Campus Life
circumstances required by law (e.g. Income Tax group certificates) without that staff member's consent or request. Information Standard 2 Resources Planning (Queensland) The Information Standard states the mandatory requirements for agencies when establishing and maintaining ICT resources strategic planning, management and resources. As a statutory body as defined the Financial Accountability Act 2009, the University must comply with the ICT planning requirements of the Financial and Performance Management Standard 2009, establish an appropriate ICT planning regime and review, monitor and report on the use of ICT within the University. ODS are also responsible for managing the University’s Electronic Infrastructure Capital Plan and the Electronic Infrastructure Recurrent Plan (EICP). The EICP determines how the University will funds on developing its electronic infrastructure. Chief Digital Officer Information Standard 13 – Procurement and Disposal of ICT Resources Planning (Queensland) The Information Standard sets standards for the planned acquisition and disposal of ICT assets, including the use of the Queensland Information Technology Conditions as a standard procurement platform. As a statutory body as defined under the Financial Accountability Act 2009, the University must comply with the requirements of this Information Standard. The University has a purchasing policy is consistent with the Financial and Performance Management Standard 2009 and sets out the broad requirements of the University with respect to all purchasing activities, including ODS purchasing activities. Detailed requirements are set out in the associated Purchasing Procedures in the Financial Management Practice Manual. The University’s Assets Policy sets out the requirements for the acquisition, control, and disposal of University assets. The policy is consistent with the Financial and Performance Management Standard 2009. Chief Digital Officer Chief Financial Officer
(each of these concepts is defined in detail in the Telecommunications Act 1997). The Office of the Communications Access Co-ordinator, National Security Division within the Federal Attorney-General's Department are overseeing the compliance to this Act. The University has implemented a Risk and Compliance: Metadata Retention Compliance Service Support Plan to manage the requirements of this Act.