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Primary Industries and Energy Legislation Amendment Bill (No. 3) 1997

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1997

 

 

 

 

 

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

 

 

 

 

 

HOUSE OF REPRESENTATIVES

 

 

 

 

 

PRIMARY INDUSTRIES AND ENERGY LEGISLATION AMENDMENT BILL (NO 3) 1997

 

 

 

 

 

EXPLANATORY MEMORANDUM

 

 

 

 

 

 

 

 

 

 

(Circulated by authority of the Minister for Primary Industries and Energy, the Hon John Anderson MP)

 

 

 

11300 Cat. No. 97 1748 X ISBN 0644 36341X



PRIMARY INDUSTRIES AND ENERGY LEGISLATION AMENDMENT BILL (NO 3) 1997

 

 

GENERAL OUTLINE

 

The purpose of this Bill is to introduce amendments to the following Acts:

 

Agricultural and Veterinary Chemicals (Administration) Act 1992;

Australian Horticultural Corporation Act 1987;

Australian Wine and Brandy Corporation Act 1980;

Australian Wool Research and Promotion Organisation Act 1993;

Dairy Produce Act 1986;

Farm Household Support Act 1992;

Fisheries Administration Act 1991;

Horticultural Research and Development Corporation Act 1987;

Petroleum (Submerged Lands) Act 1967;

Pig Industry Act 1986,

Primary Industries and Energy Research and Development Act 1989;

Primary Industry Councils Act 1991;

Wheat Marketing Act 1989;

Income Tax Assessment  Act 1936; and

Income Tax Assessment Act 1997.

 

There are a number of statutory marketing authorities (SMAs), research and development corporations (RDCs) and other authorities within the primary industries and energy portfolio.  These bodies are separate legal entities and have the power under the various pieces of enabling legislation to engage such employees as necessary, including a principal employee (however described).  Whilst the bodies have the legislative power to appoint a CEO to their respective organisations and to determine their terms and conditions of employment (including remuneration), the portfolio Minister has responsibility for approving the terms and conditions of employment of the CEOs so appointed.

 

The legislative amendments will give the portfolio bodies full responsibility for the employment of their CEOs by removing the legislative requirement for the Minister to approve the terms and conditions of employment (including remuneration) of the principal employee.  To enable this, amendments to the following pieces of portfolio legislation are proposed:  Australian Horticultural Corporation Act 1987 ; Australian Wine and Brandy Corporation Act 1980 ; Australian Wool Research and Promotion Organisation Act 1998 ; Dairy Produce Act 1986 ; Fisheries Administration Act 1991 ; Horticultural Research and Development Corporation Act 1987 ; Pig Industry Act 1986 ; Primary Industries and Energy Research and Development Act 1989 ; and Wheat Marketing Act 1989 .  The proposed amendments specifically prohibit the organisations from delegating this responsibility.

 

The proposed amendments to the Agricultural and Veterinary Chemicals (Administration) Act 1992 will delete the words “as an officer or employee of an organisation of employees” from paragraph 14(2)(e).  The proposed amendment will not disadvantage any person who could currently apply to be a Director of the National Registration Authority for Agricultural and Veterinary Chemicals (NRA) with experience in occupational health and safety.  The proposed amendment will however provide a wider scope from which applicants with relevant experience can be considered for appointment as a Director of the NRA with experience in occupational health and safety.  Thus, the proposed amendment is considered to be beneficial to the consideration of occupational health and safety issues by the NRA in the evaluation of agricultural and veterinary chemical products.

 

It is also proposed that there be an additional Director of the NRA with experience in the development or administration of Commonwealth government policy.  In particular the proposed provision, if enacted, will enable government policy, including that relating to public health, environmental matters, and agricultural issues, to be advised to the Chairperson and 7 other Directors of the NRA.  Thus the NRA will be comprehensively and directly informed on government policy.

 

The Australian Horticultural Corporation Act 1987 (the AHC Act) confers export trading powers on the Australian Horticultural Corporation (AHC).  These powers provide scope for the AHC to engage in the export of Australian horticultural products subject to the written approval of the Minister for Primary Industries and Energy.

 

During reviews of Australian horticulture undertaken by the Industry Commission in 1992 and the Horticultural Task Force in 1993 exporter organisations argued strongly for the removal of the AHC’s export trading powers on the grounds it was stifling investment in horticultural infrastructure.  This was despite the fact the powers have never been activated by the AHC.

 

The February 1993 Industry Commission report and the February 1994 report of the Horticultural Task Force recommended the Corporation’s export trading powers be removed. 

 

This Bill gives effect to the recommendations to remove the AHC’s export trading powers.

 

The AHC Act specifies that the AHC Selection Committee consists of a Chairperson and seven other members.  In view of earlier amendments to the AHC Act to reduce the size of the AHC Board from nine to seven and the need to minimise costs, the industries participating in the AHC have requested the number of “other members” on the AHC Selection Committee be reduced. The Government has agreed to a reduction in the number of “other members” on the AHC Selection Committee from seven to either three, four or five.  This would provide flexibility in the future in relation to the numbers on the AHC Selection Committee.

 

This Bill gives effect to the request of industries participating in the AHC by amending the AHC Act to reduce the number of “other members” on the AHC Selection Committee from seven to three, four or five.  The number of members required for a quorum will also be reduced from five to a majority of the members of the AHC Selection Committee.

 

The EC/Australia Wine Agreement (the Agreement) is a treaty status agreement which gives Australia beneficial access to the large EU wine market on favourable terms.  In Australia, its provisions are given force by the Australian Wine and Brandy Corporation Act 1980 (the AWBC Act) and the Australian Wine and Brandy Corporation Regulations (the AWBC Regulations).  Under the Agreement Australia is required, inter alia , to prevent the false or misleading description and presentation of wine.

 

Most of the specific measures to meet this requirement are set out in the AWBC Regulations, which are authorised by section 40H of the Act (Blending requirements).

 

The Attorney-General’s Department has advised the AWBC Regulations should be authorised by sections 40D (Meaning of “false description and presentation”) and 40F (Meaning of “misleading description and presentation”) as they may currently be subject to contest.  However, there is no provision for making regulations under these sections.  The changes insert a regulation-making power into sections 40D and 40F.  It is proposed that the AWBC Regulations will be altered to refer to section 40D.

 

It is not intended to extend the powers of the AWBC Act, or the AWBC Regulations, but simply to correct a drafting fault.

 

The amendments to the Dairy Produce Act 1986 repeal clauses which provide for the exclusion of people aged sixty five and over from holding membership on the Board of the Australian Dairy Corporation (ADC).  The Selection process for appointing the next Board of the ADC is scheduled to commence in the first half of 1998.  It is important to ensure that, when this process commences, there are no barriers to anyone wishing to apply for a position on the Board.

 

These amendments to the Farm Household Support Act 1992 give effect to the Government’s decision, announced in the Agriculture - Advancing Australia package, to annul Farm Household Support scheme (FHS) debts.

 

The bill will amend the descriptions of the Adjacent Areas defined in the Petroleum (Submerged Lands) Act 1967 in respect of Western Australia and the Territory of Ashmore and Cartier Islands respectively to make the northern boundaries consistent with the seabed boundaries agreed in the Treaty Between the Government of Australia and the Government of the Republic of Indonesia Establishing an Exclusive Economic Zone Boundary and Certain Seabed Boundaries which was signed in Perth on 14 March 1997.  The amendments are necessary to enable ratification of the Treaty.

 

The Adjacent Areas are defined to establish the areas that each State or the Northern Territory administers under a joint Commonwealth and State or Northern Territory arrangement in respect of petroleum and minerals exploration and development activities.  The joint arrangements were established as part of the Offshore Constitutional Settlement of 1979.

 

The amendment to the Primary Industries and Energy Research and Development Corporation Act 1989 reduces the Commonwealth’s contribution to the Fisheries Research and Development Corporation in the 1997-98 financial year by $3.612 million.  Of the savings, $1.5 million is to go to the adjustment program for the South East Fishery and the balance towards helping to pull back the Budget deficit.

 

The saving is made possible because the Corporation’s sound financial management has left it with substantial reserves.  It is also considered that the saving will leave the Corporation with sufficient funds to continue operations and will not affect research priorities in the long term.

 

The Government remains a strong supporter of fisheries research and has set aside almost $8 million of Commonwealth funds in the budget under the Primary Industries and Energy Research and Development Act 1989 for fisheries research.

 

The purpose of the amendment to the Primary Industry Councils Act 1991 is to abolish the Australian Pig Industry Council (APIC).

 

APIC was established to facilitate Commonwealth development of sound, consistent and comprehensive policies concerning the pig industry through the active and coordinated involvement of that industry and related industries in the process of policy formulation.

 

APIC has served as an effective catalyst for change in the pig industry and provided direction for the way forward for the future through its work developing an industry plan.  Through APIC, the pig industry has worked to become a mature, increasingly efficient industry which is firmly focussed on meeting the challenges presented by the international market place.

 

While APIC has made a valuable contribution to the Australian pig industry, it was part of an era where Government intervention was appropriate.  The pig industry will now take responsibility for managing its own affairs.



 

FINANCIAL IMPACT STATEMENT

 

There is approximately $5.1 million in outstanding FHS debts.  Annulling these debts will be a loss to Budget.  Two FHS recipients had repaid their FHS debts and these people will be reimbursed.  The reimbursements are not addressed in these legislative amendments.

 

The amendments to the Primary Industries and Energy Research and Development Corporation Act 1989 will reduce the Commonwealth’s contribution to the Fisheries Research and Development Corporation in the 1997-98 financial year by $3.612 million.  Of the savings, $1.5 million is to go to the adjustment program for the South East Fishery and the balance towards helping to pull back the Budget deficit.

 



NOTES ON CLAUSES

 

Clause 1 - Short title

 

This clause provides for the Act to be called the Primary Industries and Energy Legislation Amendment Act (No. 3) 1997 .

 

Clause 2 - Commencement

 

This clause provides for the Act to come into effect on the day it receives Royal Assent.

 

Clause 3 - Schedule(s)

 

This clause provides that the Acts referred to in the Schedules are amended as set out in the Schedules and the other items in the Schedules have effect according to their terms.

 



 

Schedule 1 - Amendment of Acts

 

Agricultural and Veterinary Chemicals (Administration) Act 1992

 

Item 1:   Subsection 13(1)

 

It is proposed to change the constitution of the NRA to consist of a Chairperson and 8 other directors.  The additional Director to have experience in the development or administration of Commonwealth government policy.

 

Item 2:   Paragraph 14(2)(e)

 

In respect of paragraph 14(2)(e), it is proposed to amend that paragraph by deleting the words “as an officer or employee of an organisation of employees.”  The proposed amendment will not disadvantage any person who could currently apply to be a Director of the National Registration Authority for Agricultural and Veterinary Chemicals (NRA) with experience in occupational health and safety.  The proposed amendment will however, if enacted, provide a wider scope from which applicants with relevant experience can be considered for appointment as a Director of the NRA with experience in occupational health and safety.  Thus, the proposed amendment is considered to be beneficial to the consideration of occupational health and safety issues by the NRA in the evaluation of agricultural and veterinary chemical products.

 

In addition, it is proposed that there be an additional Director of the NRA with experience in the development or administration of Commonwealth government policy.  In particular the proposed provision, if enacted, will enable government policy, including that relating to public health, environmental matters, and agricultural issues, to be advised to the Chairperson and 7 other Directors of the NRA.  Thus the NRA will be comprehensively and directly informed on government policy.  It is notable that analogous arrangements are already in place in respect of State Government policy with 2 Directors of the NRA having experience in the regulation of chemical products under the law of a State of Territory.

 

 

Australian Horticultural Corporation Act 1987

 

Item 3:   Section 10

 

This item repeals the Australian Horticultural Corporation’s (AHC) export trading powers.



 

Item 4:   Section 37

 

The purpose of this amendment is to remove the legislative requirement for the portfolio Minister to approve the terms and conditions of employment (including remuneration and allowances) of the Managing Director of the AHC.  As a result of the amendment, this responsibility will rest entirely with the AHC.

 

Item 5:   Section 40

 

The purpose of this amendment is to enable the Chairperson of the Corporation to grant leave of absence to the Managing Director of the AHC on terms and conditions (including remuneration) as determined by the Corporation, removing the legislative requirement to obtain the Minister’s written approval.

 

Item 6:   Paragraph 43(5)(a)

 

The purpose of this amendment is to remove the legislative requirement for the Minister to approve in writing the terms and conditions of appointment of a person appointed to act as Managing Director of the AHC.  The Corporation will have the legislative responsibility for this.

 

Item 7:   Subsection 74(1)

 

The purpose of this amendment is to place the responsibility for determining the terms and conditions of employment of the Managing Director of the AHC with the Corporation and to ensure this responsibility is not delegated by the Corporation.

 

Item 8:   Paragraph 84(1)(b)

 

This item reduces the number of “other members” on the Australian Horticultural Corporation Selection Committee from seven to three, four or five.

 

Item 9:   Paragraph 96(5)(a)

 

This item reduces the number of members required for a quorum from five to a majority of members of the Selection Committee.

 

Item 10: Subsection 115Y(2)

 

The subsection relates to the application of certain provisions within the Act to General Managers of Product Boards which may be established under the Act.  It is proposed for consistency purposes, thereby removing the requirement to obtain the written approval of the Minister regarding the terms and conditions upon which a General Manager to a Product Board may be engaged.  The result of the amendment will be that a General Manager of a Product Board cannot be employed on more favourable terms and conditions that those which apply to the Managing Director of the Corporation.

 

Item 11: Subsection 115ZC(1)

 

The purpose of this amendment is to place the responsibility for determining the terms and conditions of employment of the General Manager of a Product Board with that Board and to ensure this responsibility is not delegated by the Board.

 

 

Australian Wine and Brandy Corporation Act 1980

 

Item 12: Subsection 30(2)

 

The purpose of this amendment is to remove the legislative requirement for the portfolio Minister to approve the terms and conditions of employment (including remuneration) of the principal employee of the Australian Wine and Brandy Corporation (AWBC).  As a result of the amendment, this responsibility will rest entirely with the Corporation.

 

Item 13: At the end of subsection 40D(2)

 

This provision permits regulations to be made, detailing conditions under which the description and presentation of wine is false.

 

Item 14: After subsection 40F(5)

 

This provision permits regulations to be made, detailing conditions under which the description and presentation of wine is misleading.

 

Item 15: Subsection 40F(6)

 

Subsection 40F(6) notes that subsections 40F(2), (3), (4) and (5) do not limit what may be a misleading description and presentation of wine.  This provision causes the new subsection 40F(5A) similarly not to limit the definition of misleading.

 

Item 16: Subsection 43(1)

 

The purpose of this amendment is to place the responsibility for determining the terms and conditions of employment of the principal employee of the AWBC with the Corporation and to ensure this responsibility is not delegated by the Corporation.

 



 

Australian Wool Research and Promotion Organisation Act 1993

 

Item 17: Paragraph 42(3)(a)

 

The purpose of this amendment is to remove the legislative requirement for the portfolio Minister to approve the terms and conditions of employment (including remuneration and allowances) of the Managing Director of the Australian Wool Research and Promotion Organisation (AWRAP).  As a result of the amendment, this responsibility will rest entirely with the AWRAP.

 

Item 18: Subsection 45(2)

 

The amendment removes reference to a subsection proposed for repeal.

 

Item 19: Subsection 45(3)

 

The repeal of this subsection will result in AWRAP being responsible entirely for determining the terms and conditions of staff employed, without the restrictions currently in existence as specified in this subsection.

 

Item 20: Subsection 70(1)

 

The purpose of this amendment is to place the responsibility for determining the terms and conditions of employment of the Managing Director of AWRAP with the Organisation and to ensure this responsibility is not delegated by the Organisation.

 

 

Dairy Produce Act 1986

 

Item 21: Subsections 33(7), (8), (9) and (10)

 

Subsections 33(7), (8), (9) and (10) are repealed to allow for people who have attained the age of sixty five years to be appointed to the Board of the Australian Dairy Corporation (ADC), either as a member or a Government member.  The repeal of this legislation will also allow a person to be appointed as a member or a Government member of the Board for a period that extends beyond the day on which the person attains the age of 65 years.

 

Item 22: Paragraph 47(2)(a)

 

The purpose of this amendment is to remove the legislative requirement for the portfolio Minister to approve the terms and conditions of employment (including remuneration) of the Managing Director of the ADC.  As a result of the amendment, this responsibility will rest entirely with the ADC.

 

Item 23: Subsection 50(3)

 

The amendment removes reference to a subsection proposed for repeal.

 

Item 24: Subsection 50(4)

 

The repeal of this subsection will result in the ADC being responsible entirely for determining the terms and conditions of staff employed, without the restrictions currently in existence as specified in this subsection.

 

 

Farm Household Support Act 1992

 

Item 25: Subsection 3(2) (definition of grant period)

 

This item repeals the definition of grant period.

 

Item 26: Sections 5 and 5A

 

This item repeals sections 5 and 5A of the FHS Act, which deal with grant periods and the review of decisions concerning grant periods.

 

Item 27: Section 26

 

This item repeals section 26 and inserts a new item 26 which indicates that FHS is to be paid by way of a grant of financial assistance.

 

Item 28: Division 3 of Part 6

 

This item repeals Division 3 of Part 6 of the FHS Act (section 40), which deals with situations when FHS is deemed not to have ceased to be payable.

 

Item 29: Subsections 49B(4) and (5)

 

This item repeals subsections 49B(4) and (5) which deal with deferral of payments.

 

Item 30: Subsections 49C(4) and (5)

 

This item repeals subsections 49C(4) and (5) which deal with deferral of repayments and the extension of the grant period.

 

 

 

Item 31: Part 9

 

This item repeals Part 9 which deals with repayments of FHS.

 

Item 32: After section 54

 

This item inserts a new section 54A(1) which provides that FHS payments made before the operation of this section are to be converted to grants and a new section 54A(2) which provides that the conversion to grants does not affect the operation of section 56 (that is, the recovery of overpayments).

 

 

Fisheries Administration Act 1991

 

Item 33: Section 47

 

The purpose of this amendment is to remove the legislative requirement for the portfolio Minister to approve the terms and conditions of employment (including remuneration and allowances) of the Managing Director of the Australian Fisheries Management Authority (AFMA).  As a result of the amendment, this responsibility will rest entirely with AFMA.

 

Item 34: Section 50

 

The purpose of this amendment is to enable the Chairperson of AFMA to grant leave of absence to the Managing Director on terms and conditions (including remuneration) as determined by the Corporation, removing the legislative requirement to obtain the Minister’s written approval.

 

Item 35: At the end of subsection 92(1)

 

The purpose of this amendment is to place the responsibility for determining the terms and conditions of employment of the Managing Director of AFMA with the Authority and to ensure this responsibility is not delegated by the Authority.

 

 

Horticultural Research and Development Corporation Act 1987

 

Item 36: Section 36

 

The purpose of this amendment is to remove the legislative requirement for the portfolio Minister to approve the terms and conditions of employment (including remuneration and allowances) of the Executive Director of the Horticultural Research and Development Corporation (HRDC).  As a result of the amendment, this responsibility will rest entirely with the HRDC.

 

 

Item 37: Section 37

 

The purpose of this amendment is to enable the Chairperson of the HRDC to grant leave of absence to the Executive Director on terms and conditions (including remuneration) as determined by the Corporation, removing the legislative requirement to obtain the Minister’s written approval.

 

Item 38: Paragraph 40(5)(a)

 

The purpose of this amendment is to remove the legislative requirement for the Minister to approve in writing the terms and conditions of appointment of a person appointed to act as Executive Director.  The HRDC will have the legislative responsibility for this.

 

Item 39: Subsection 55(1)

 

The purpose of this amendment is to place the responsibility for determining the terms and conditions of employment of the Executive Director of the HRDC with the Corporation and to ensure this responsibility is not delegated by the Corporation.

 

 

Petroleum (Submerged Lands) Act 1967

 

Item 40:                 Schedule 2 (heading “AREA THAT INCLUDES THE ADJACENT AREA IN RESPECT OF WESTERN AUSTRALIA” and the description of the area)

 

Item 41:                 Schedule 2 (heading “AREA THAT INCLUDES THE ADJACENT AREA IN RESPECT OF THE TERRITORY OF ASHMORE AND CARTIER ISLANDS” and the description of the area)

 

These items replace the existing boundaries with new boundaries in accordance with the Treaty Between the Government of Australia and the Government of the Republic of Indonesia Establishing an Exclusive Economic Zone Boundary and Certain Seabed Boundaries.

 

 

Pig Industry Act 1986

 

Item 42: Subsection 22(3)

 

The purpose of this amendment is to remove the legislative requirement for the portfolio Minister to approve the terms and conditions of employment (including remuneration) of the principal employee of the Australian Pork Corporation (APC).  As a result of the amendment, this responsibility will rest entirely with the APC.

 

Item 43: Subsection 32(1)

 

The purpose of this amendment is to place the responsibility for determining the terms and conditions of employment of the principal employee of the APC with the Corporation and to ensure this responsibility is not delegated by the Corporation.

 

 

Primary Industries and Energy Research and Development Act 1989

 

Item 44: Subsection 30A(2)

 

This items makes the provisions of subsection 30A(2) subject to subsection 30A(2A) by omitting the words “The amounts” and substituting the words “Subject to subsection (2A), the amounts”.

 

Item 45: After subsection 30A(2)

 

This clause inserts a new subsection 30A(2A) that reduces the Commonwealth’s contribution to the Fisheries Research and Development Corporation in the 1997-98 financial year by $3,612,000.

 

Item 46: Section 81

 

The purpose of this amendment is to remove the legislative requirement for the portfolio Minister to approve the terms and conditions of employment (including remuneration and allowances) of Executive Directors appointed to each of the various research and development corporations established by the Primary Industries and Energy Research and Development Act 1989 .  As a result of the amendment, this responsibility will rest entirely with the respective research and development corporations.

 

Item 47: Paragraph 85(2)(a)

 

Repealing this paragraph will remove the requirement for a research and development corporation to obtain approval in writing by the Minister to the terms and conditions (including remuneration and allowances) of a person appointed to act as an Executive Director of that research and development corporation.  Subparagraph 33A(b)(i) of the Acts Interpretation Act 1901 is relevant to the application of the existing paragraph.  The subparagraph states that where a person or body empowered by the provision of an Act to appoint a person to act in a particular office, the appointer may determine the terms and conditions of the appointment including remuneration and allowances except where the Act otherwise provides.

 

 

 

Item 48: Subsection 90(1)

 

The purpose of this amendment is to place the responsibility for determining the terms and conditions of employment of Executive Directors of RDCs with the respective Corporations and to ensure this responsibility is not delegated by the respective Corporations.

 

 

Primary Industry Councils Act 1991

 

Item 49: Part 2 of the Schedule

 

This item repeals the part of the Schedule that established the Australian Pig Industry Council thereby abolishing the Council.

 

 

Wheat Marketing Act 1989

 

Item 50: Subsection 12(1)

 

The purpose of this amendment is to place the responsibility for determining the terms and conditions of employment of the Managing Director of the Australian Wheat Board (AWB) with the Board and to ensure this responsibility is not delegated by the Board.

 

Item 51: Subsection 44(2)

 

The amendment removes references to subsections proposed for repeal.

 

Item 52: Subsection 44(4)

 

The repeal of this subsection will result in the AWB being responsible entirely for determining the terms and conditions of staff employed, without the restrictions currently in existence as specified in this subsection.

 

Item 53: Paragraph 45(2)(a)

 

The purpose of this amendment is to remove the legislative requirement for the portfolio Minister to approve the terms and conditions of service (including remuneration and allowances) of the Managing Director of the AWB.  As a result of the amendment, this responsibility will rest entirely with the AWB.

 



 

Schedule 2 - Consequential amendments of other legislation

 

 

Income Tax Assessment Act 1936

 

Item 1:   After Subdivision IA of Division 1AA of Part III

 

This item provides that FHS monies already converted to grants are exempt and taken always to have been exempt, from income tax.  The Income Tax Assessment Act 1936 , in this respect, applies to income tax years before 1997-98.

 

Item 2:                   Subsection 160AAA(1) (after paragraph (da) of the definition of rebatable benefit )

 

This item indicates that continuing FHS payments are paid by way of a grant of financial assistance akin to other income support payments, such as Newstart Allowance.

 

Income Tax Assessment Act 1997

 

Item 3:                   Section 11-15 (table item headed “social security or like payments”, after the entry relating to exceptional circumstances relief)

 

This item provides for references to FHS payments and FHS payments converted to grants to be inserted in a table in Section 11.15.

 

Item 4:                   Section 13-1 (after table item headed “exceptional circumstances relief”)

 

This item provides for references to FHS to be inserted in a table in Section 13-1.

 

Item 5:                   Section 13-1 (table item headed “primary production”, after the entry relating to exceptional circumstances relief payments)

 

This item provides for references to FHS to be inserted in a table in Section 13-1.

 

Item 6:                   Section 13-1 (table item headed “social security and other benefits payments”, after the entry relating to exceptional circumstances relief payments)

 

This item provides for references to FHS to be inserted in a table in Section 13-1.

 

Item 7:   Section 53-10 (after table item 4)

 

This item provides for FHS to be inserted in a table in Section 53-10 that provides income tax exemption for the supplementary amounts included in FHS payments.

 

Item 8:   At the end of section 53-15

 

This item defines the supplementary amounts of an FHS payment in Section 53-15.

 

Item 9:   Section 53-20 (link note)

 

This item provides for the insertion of Section 53-25, which exempts from income tax payments of FHS which have been converted to a grant.

 

Item 10:                 Section 995-1 (definition of supplementary amount , table item 1)

 

This item provides for the expansion of the definition of supplementary amounts in the dictionary (Section 995-1) to the Income Tax Assessment Act 1997 to include reference to FHS payments.

 

Item 11: Application

 

This item provides that the amendments made to the Income Tax Assessment Act 1997 apply to the 1997-98 income year and all subsequent years.