Judicial and Statutory Officers (Remuneration and Allowances) Regulations (Amendment) (Cth)
I,
THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice
of the Federal Executive Council, hereby make the following Regulations under
the
Dated 17 December 1990.
BILL HAYDEN
Governor-General
By His Excellency’s Command.
Minister of State for Industrial Relations
1.1 The Judicial and Statutory Officers (Remuneration and Allowances) Regulations are amended as set out in these Regulations.
2.1 After regulation 3. insert:
“4. (1) If a person appointed to hold the office of Administrator of the Territory of Norfolk Island was. immediately before the appointment, an unattached officer of the Australian Public Service, and immediately before becoming an unattached officer was a Secretary of a Department of State, the person is to be paid during the period of the appointment (including any period of re-appointment) to the office of Administrator of the Territory of Norfolk Island, instead of the remuneration and expenses of office allowance payable in respect of that office, remuneration at the rate specified in this regulation.
(S.R. 490/90) Cat. No. 14/11-12-1990
“(2) For the purposes of subregulation (1). the specified rate is:
(a) if the remuneration that is to be paid to the person in accordance with this regulation is subject to income tax under the
Income Tax Assessment Act 1936, the basic rate of remuneration specified in Part 1 of the table in clause 3 of Schedule 2 of theRemuneration and Allowances Act 1990 ; or(b) if the remuneration is not so subject to income tax, the rate specified in paragraph (a), less the rate of income tax that would otherwise have been payable by the person, had the remuneration been subject to income tax under the
Income Tax Assessment Act 1936.
“(3) For the purposes of paragraph (2) (b), the rate of income tax in respect of the remuneration shall be calculated as if:
(a) no allowable deductions under the
Income Tax Assessment Act 1936 would have been applicable in respect of that remuneration: and(b) no rebate of tax under section 159J of the
Income Tax Assessment Act 1936 would have been applicable in respect of that remuneration.
“(4) This regulation has effect as if it had come into operation on 1 July 1990.”.
1. Notified in the
2. Statutory Rules 1986 No. 106 as amended to date. For previous amendments
see Note 2 to Statutory Rules 1990 No. 229 andsee also Statutory Rules 1990 No. 229.
Printed by Authority by the Commonwealth Government Printer
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