State Revenue and Other Legislation Amendment (Budget Measures) Act 2008 (NSW)
An Act to make miscellaneous amendments to certain State revenue and other legislation to implement Budget measures announced by the Treasurer on 11 November 2008, and to give effect to other related measures.
This Act is the State Revenue and Other Legislation Amendment (Budget Measures) Act 2008.
This Act commences on the date of assent, except as provided by subsection (2).
The following provisions commence, or are taken to have commenced, on the dates indicated:
(a) Schedules 1.1 and 3—31 December 2008,
(b) Schedules 1.2, 4, 5, 9 and 13—1 January 2009,
(c) Schedules 6 and 15.3 [6]—1 July 2009,
(d) Schedule 8—1 March 2009,
(e) Schedule 15.3 [5]—1 November 2009.
The Acts and instruments specified in Schedules 1–15 are amended as set out in those Schedules.
The matter appearing under the heading “Explanatory note” in any of the Schedules does not form part of this Act.
This Act is repealed on the day following the day on which all of the provisions of this Act have commenced.
The repeal of this Act does not, because of the operation of section 30 of the Interpretation Act 1987, affect any amendment made by this Act.
(Section 3)
Omit “1 January 2009” from the note to the section.
Insert instead “1 July 2012”.
Omit “1 January 2011”. Insert instead “1 July 2012”.
Omit “1 January 2011” from section 26 (3) and the note to the section, wherever occurring.
Insert instead “1 July 2012”.
Omit “1 January 2011” from section 26A (2). Insert instead “1 July 2012”.
Omit “1 January 2011” from section 28 (6) and the note to the section, wherever occurring.
Insert instead “1 July 2012”.
Omit “1 January 2009” from section 34 (1) and (2), wherever occurring.
Insert instead “1 July 2012”.
Omit “1 January 2011” wherever occurring. Insert instead “1 July 2012”.
Omit “1 January 2011” wherever occurring. Insert instead “1 July 2012”.
Omit “1 January 2011” wherever occurring. Insert instead “1 July 2012”.
Omit “1 January 2011” from the notes to section 65 (6) and (7), wherever occurring.
Insert instead “1 July 2012”.
Omit “1 January 2009” from the note to section 66 (11).
Insert instead “1 July 2012”.
Omit “1 January 2009” wherever occurring. Insert instead “1 July 2012”.
Omit “1 January 2009” wherever occurring. Insert instead “1 July 2012”.
Omit “1 July 2009” wherever occurring. Insert instead “1 July 2012”.
Omit “1 July 2009” from the note to the section. Insert instead “1 July 2012”.
Omit “1 January 2009” from the note to section 274 (2).
Insert instead “1 July 2012”.
Item [6] of the proposed amendments in Schedule 1.1 defers (from 1 January 2009 to 1 July 2012) the abolition of duty on the transfer of unquoted marketable securities and commercial fishery shares. Similarly, items [12] and [13] defer, until 1 July 2012, the abolition of duty on an entitlement to voting shares that arises from a capital reduction or rights alteration, and duty on an allotment of shares by direction.
Items [7]–[9] defer (from 1 January 2011 to 1 July 2012) the abolition of duty on the transfer of business assets and statutory licences and permissions.
Item [14] defers (from 1 July 2009 to 1 July 2012) the abolition of mortgage duty. Mortgages associated with owner occupied housing or investment housing remain exempt from mortgage duty.
The remaining items in Schedule 1.1 are consequential changes.
Omit “$10” from section 18 (1) and (6A), wherever occurring.
Insert instead “$50”.
Omit “$2” wherever occurring. Insert instead “$10”.
Omit “$10” from section 30 (4). Insert instead “$50”.
Omit “$10” from section 33 (3). Insert instead “$50”.
Omit “$10” wherever occurring. Insert instead “$50”.
Omit “$200” from section 58 (1) and (2), wherever occurring.
Insert instead “$500”.
Omit “$200” from section 61 (2). Insert instead “$500”.
Omit “$200” from section 62 (3) (a). Insert instead “$500”.
Omit “$2”. Insert instead “$10”.
Omit “$10” wherever occurring. Insert instead “$50”.
Omit “$10” from section 163ZB (1) (i). Insert instead “$50”.
Omit “$10” from section 218B (3). Insert instead “$50”.
Omit “$10” from section 227 (2) (b). Insert instead “$50”.
Omit “$2” wherever occurring. Insert instead “$10”.
Omit “$10” from section 272 (1) (a). Insert instead “$50”.
Insert “Chapter 7 (Mortgages) or” after “to”.
The proposed amendments in items [1]–[15] of Schedule 1.2 increase the rate of certain nominal or flat-rate duties, effective 1 January 2009. The changes concerned affect a number of instruments or transactions in respect of which ad valorem duty is not payable, for example, duplicates of instruments on which ad valorem duty has already been paid, certain transfers that attract a concessional rate of duty (transfers relating to trusts, superannuation and deceased estates), and collateral mortgages. The changes are as follows:
(a) if the duty payable is currently $2, it is increased to $10,
(b) if the duty payable is currently $10, it is increased to $50,
(c) if the duty payable is currently $200, it is increased to $500.
Item [16] is a consequential amendment.
Insert after section 65 (17):
No duty is chargeable under this Chapter on the vesting of an estate or interest in land by or as a consequence of the termination of a strata scheme to the extent that the persons who were proprietors of the lots the subject of the strata scheme concerned acquire, on the termination, an interest in the land that was the subject of the strata scheme in proportion to their unit entitlements immediately before the termination.
In subsection (18), a reference to the termination of a strata scheme is a reference to an order under section 51 or 51A of the Strata Schemes (Freehold Development) Act 1973 terminating a strata scheme under that Act.
No duty is chargeable under this Chapter on the vesting of an estate or interest in land by or as a consequence of the termination of a scheme to the extent that the persons who were the proprietors in the scheme concerned acquire, on the termination, an interest in the land that was the subject of the scheme in proportion to their unit entitlements immediately before the termination.
In subsection (20), a reference to the termination of a scheme is a reference to an order under section 70 or 72 of the Community Land Development Act 1989 terminating a scheme under that Act.
Insert at the end of clause 1 (1):
State Revenue and Other Legislation Amendment (Budget Measures) Act 2008
Insert after Part 29:
An amendment made to this Act by Schedule 1.2 to the State Revenue and Other Legislation Amendment (Budget Measures) Act 2008 applies in respect of any liability for duty that arises on or after 1 January 2009.
The amendments made to section 65 by the State Revenue and Other Legislation Amendment (Budget Measures) Act 2008 extend to a vesting of an estate or interest in land as referred to in those amendments that occurred before the date of assent to that Act if the vesting occurred on or after the day the Bill for the State Revenue and Other Legislation Amendment (Budget Measures) Act 2008 was introduced into the Legislative Assembly.
Item [1] of the proposed amendments in Schedule 1.3 provides for a new exemption from duty for a vesting of land, or an interest in land, that occurs as a consequence of the termination of a strata scheme or scheme under the Community Land Development Act 1989. The exemption will apply only if the unit holders in the scheme retain, following the termination, an interest in the land the subject of the scheme in proportion to their unit entitlements.
Item [2] of the amendments enables the making of savings and transitional regulations as a consequence of any of the amendments in Schedule 1.
Item [3] of the amendments makes provision for application of some of the proposed amendments to the Duties Act 1997 in Schedule 1.
(Section 3)
Omit the section.
Omit sections 18 and 18A. Insert instead:
The amount of the first home owner grant is $7,000 plus the following amounts (if applicable):
(a) if the eligible transaction concerned qualifies for the first home owner boost for new homes, an additional $14,000,
(b) if the eligible transaction concerned qualifies for the first home owner boost for established homes, an additional $7,000,
(c) if the eligible transaction concerned qualifies for the NSW new home buyers supplement, an additional $3,000.
The maximum amount of the first home owner grant is the consideration for the eligible transaction. Accordingly, if the amount calculated under subsection (1) exceeds the consideration for the eligible transaction, the amount of the first home owner grant is the consideration for the eligible transaction.
The maximum amount of the grant will be $24,000 (in the case of an eligible transaction that qualifies for both the first home owner boost for new homes and the NSW new home buyers supplement). If the eligible transaction qualifies only for the first home owner boost for new homes (and not the NSW new home buyers supplement), the maximum grant will be $21,000. If the eligible transaction qualifies only for the NSW new home buyers supplement (and not the first home owner boost), the maximum grant will be $10,000. For eligible transactions relating to established homes that qualify for the first home owner boost for established homes, the maximum amount of the grant will be $14,000. For eligible transactions that do not qualify for either the first home owner boost or the NSW new home buyers supplement, the maximum amount of the grant will remain at $7,000.
For the purposes of this Act, an eligible transaction qualifies for the first home owner boost for new homes if it qualifies for the first home owner boost for new homes under this section.
An eligible transaction that is a contract for the purchase of a new home (other than a contract for an “off-the-plan” purchase of a new home) qualifies for the first home owner boost for new homes if the contract is made on or after 14 October 2008 and on or before 30 June 2009.
An eligible transaction that is a contract for an “off-the-plan” purchase of a new home qualifies for the first home owner boost for new homes if:
(a) the contract is made on or after 14 October 2008 and on or before 30 June 2009, and
(b) the contract states that the eligible transaction must be completed before 1 January 2011 or, in any other case, the eligible transaction is completed before 1 January 2011 or by such later date as the Chief Commissioner may allow for delay caused by circumstances beyond the control of the parties.
An eligible transaction that is a comprehensive home building contract to have a home built qualifies for the first home owner boost for new homes if:
(a) the contract is made on or after 14 October 2008 and on or before 30 June 2009, and
(b) the laying of the foundations for the home begins within 26 weeks after the contract is made, or any longer period the Chief Commissioner may allow for delay caused by circumstances beyond the control of the parties, and
(c) the building work is completed within 18 months after the date the laying of the foundations for the home begins, or is completed within such longer period as the Chief Commissioner may allow for delay caused by circumstances beyond the control of the parties.
An eligible transaction that is the building of a home by an owner builder qualifies for the first home owner boost for new homes if:
(a) the commencement date of the eligible transaction is on or after 14 October 2008 and on or before 30 June 2009, and
(b) the transaction is completed within 18 months of the commencement date, or is completed within such longer period as the Chief Commissioner may allow for delay caused by circumstances beyond the control of the owner builder.
However, an eligible transaction that is a contract does not qualify for the first home owner boost for new homes if the Chief Commissioner is satisfied that:
(a) the contract replaces a contract made before 14 October 2008, and
(b) the replaced contract was a contract for the purchase of the same home or a comprehensive home building contract to build the same or a substantially similar home.
In this section:
For the purposes of this section, a home is a
(a) the sale of the home is, under the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth, a taxable supply as a sale of new residential premises within the meaning of section 40-75 (1) (b) of that Act, and
(b) the home, as renovated, has not been previously occupied or sold as a place of residence.
For the purposes of this section, a home is a
(a) for an eligible transaction that is a contract for the purchase of a home—the sale of the home is, under the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth, a taxable supply as a sale of new residential premises within the meaning of section 40-75 (1) (c) of that Act, and
(b) for an eligible transaction that is a comprehensive home building contract to have a home built or the building of a home by an owner builder—the home is, under the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth, new residential premises within the meaning of section 40-75 (1) (c) of that Act, and
(c) the home, as built to replace the demolished premises, has not been previously occupied or sold as a place of residence, and
(d) the owner of the home did not occupy the demolished premises as a place of residence before they were demolished.
For the purposes of this Act, an eligible transaction qualifies for the first home owner boost for established homes if:
(a) the eligible transaction is a contract for the purchase of a home, and
(b) the home is not a new home (within the meaning of section 18A), and
(c) the contract is made on or after 14 October 2008 and on or before 30 June 2009.
However, an eligible transaction that is a contract for the purchase of a home does not qualify for the first home owner boost for established homes if the Chief Commissioner is satisfied that:
(a) the contract replaces a contract made before 14 October 2008, and
(b) the replaced contract was a contract for the purchase of the same home.
For the purposes of this Act, an eligible transaction qualifies for the NSW new home buyers supplement if it qualifies for the NSW new home buyers supplement under this section.
An eligible transaction that is a contract for the purchase of a new home (other than a contract for an “off-the-plan” purchase of a new home) qualifies for the NSW new home buyers supplement if the contract is made on or after 11 November 2008 and on or before 10 November 2009.
An eligible transaction that is a contract for an “off-the-plan” purchase of a new home qualifies for the NSW new home buyers supplement if:
(a) the contract is made on or after 11 November 2008 and on or before 10 November 2009, and
(b) the contract states that the eligible transaction must be completed on or before 10 May 2011 or, in any other case, the eligible transaction is completed on or before 10 May 2011 or by such later date as the Chief Commissioner may allow for delay caused by circumstances beyond the control of the parties.
An eligible transaction that is a comprehensive home building contract to have a home built qualifies for the NSW new home buyers supplement if:
(a) the contract is made on or after 11 November 2008 and on or before 10 November 2009, and
(b) the laying of the foundations for the home begins within 26 weeks after the contract is made, or any longer period the Chief Commissioner may allow for delay caused by circumstances beyond the control of the parties, and
(c) the building work is completed within 18 months after the date the laying of the foundations for the home begins, or is completed within such longer period as the Chief Commissioner may allow for delay caused by circumstances beyond the control of the parties.
An eligible transaction that is the building of a home by an owner builder qualifies for the NSW new home buyers supplement if:
(a) the commencement date of the eligible transaction is on or after 11 November 2008 and on or before 10 November 2009, and
(b) the transaction is completed within 18 months of the commencement date, or is completed within such longer period as the Chief Commissioner may allow for delay caused by circumstances beyond the control of the owner builder.
However, an eligible transaction that is a contract does not qualify for the NSW new home buyers supplement if the Chief Commissioner is satisfied that:
(a) the contract replaces a contract made before 11 November 2008, and
(b) the replaced contract was a contract for the purchase of the same home or a comprehensive home building contract to build the same or a substantially similar home.
In this section:
Inset “or a part of the grant” after “repay the grant” in section 21 (2) (b).
Insert at the end of clause 1 (1):
State Revenue and Other Legislation Amendment (Budget Measures) Act 2008
Insert after Part 6:
The amendments made to this Act by the State Revenue and Other Legislation Amendment (Budget Measures) Act 2008 are taken to have effect from 14 October 2008.
The provisions of this Act with regard to special eligible transactions that had effect immediately before their repeal by the State Revenue and Other Legislation Amendment (Budget Measures) Act 2008 continue to have effect in respect of anything done or omitted to be done before that repeal, as if they had not been repealed.
The proposed amendments provide for an increase in the amount of the first home owner grant in respect of certain eligible transactions. The standard amount of the first home owner grant is $7,000 (or the consideration payable in respect of the purchase or construction of a first home, if that amount is less than $7,000). Under the amendments set out in item [2], additional amounts may be paid under 2 separate schemes.
Under the first scheme (known as the first home owner boost), an additional amount of $7,000 may be paid for the purchase of an established home or $14,000 for the purchase or construction of a new home. Accordingly, for transactions that qualify for the first home owner boost, the first home owner grant will be a maximum of $14,000 for the purchase of an established home or $21,000 for the purchase or construction of a new home. To be eligible for the first home owner boost, the contract concerned must be entered into on or after 14 October 2008 and on or before 30 June 2009. In the case of a home being built by an owner builder, the building work must commence on or after 14 October 2008 and on or before 30 June 2009. There are also requirements for the completion of construction works.
Under the second scheme (known as the NSW new home buyers supplement), an additional amount of $3,000 may be paid for the purchase or construction of a new home. Accordingly, for transactions that qualify for both the first home owner boost for new homes and the NSW new home buyers supplement, the first home owner grant will be a maximum of $24,000. If the transaction qualifies only for the NSW new home buyers supplement, the maximum amount of the grant will be $10,000. To be eligible for the NSW new home buyers supplement, the contract concerned must be entered into on or after 11 November 2008 and on or before 10 November 2009. In the case of a home being built by an owner builder, the building work must commence on or after 11 November 2008 and on or before 10 November 2009. There are also requirements for the completion of construction works.
If a transaction does not qualify for either the first home owner boost or the NSW new home buyers supplement, the maximum amount of the grant will remain at $7,000.
Item [1] repeals a provision of the Act relating to special eligible transactions that is now spent.
Item [3] enables the Chief Commissioner of State Revenue to impose conditions on the payment of a first home owner grant requiring the repayment of an amount paid as a first home owner boost or NSW new home buyers supplement if eligibility requirements for the first home owner boost or NSW new home buyers supplement are not complied with.
Item [4] enables savings and transitional regulations to be made as a consequence of the amendments.
Item [5] provides for the amendments to have effect from 14 October 2008. It also provides for the saving of the operation of provisions of the Act relating to special eligible transactions which are repealed by the new provisions.
(Section 3)
Land Tax Act 1956 No 27Insert in alphabetical order:
Omit “31 December in any year (commencing with 2007)” from section 3AK (1) and (2), wherever occurring.
Insert instead “31 December 2007”.
Insert after section 3AK:
In respect of the taxable value of all the land owned by any person at midnight on 31 December in any year (commencing with 2008) there is to be charged, levied, collected and paid under the provisions of the Principal Act and in the manner prescribed under that Act, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the applicable rate.
For the purposes of this section, the
(a) the rate of land tax payable as specified in Part 1 of Schedule 13, except as provided for by paragraphs (b), (c) and (d), or
(b) if the land is subject to a special trust—the rate of land tax payable as specified in Part 2 of Schedule 13, or
(c) if the owner of the land is a non-concessional company and the taxable value of group land holdings of the non-concessional company does not exceed the premium rate threshold—the rate of land tax payable as specified in Part 3 of Schedule 13, or
(d) if the owner of the land is a non-concessional company and the taxable value of group land holdings of the non-concessional company exceeds the premium rate threshold—the rate of land tax payable as specified in Part 4 of Schedule 13.
For the purposes of this section:
(a) a reference to
group land holdings of a non-concessional company is a reference to all land owned (whether jointly or severally) by members of the group of which the non-concessional company is a member on which land tax is payable, and(b) a reference to a
group is a reference to a group within the meaning of section 29 (7) of the Principal Act.
This section is subject to section 27 (2A) of the Principal Act (which relates to the assessment of land that is the subject of a special trust or that is jointly owned by a non-concessional company).
If the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax is payable.
Insert after Schedule 12:
(Section 3AL)
Taxable value assessed under Principal Act | Rate of land tax payable |
is not more than the tax threshold | nil |
is more than the tax threshold but not more than the premium rate threshold | $100 plus 1.6 per cent of the amount by which the taxable value exceeds the tax threshold |
is more than the premium rate threshold | $100 plus:
|
Taxable value assessed under Principal Act | Rate of land tax payable |
is not more than the premium rate threshold | 1.6 per cent of the taxable value |
is more than the premium rate threshold | 1.6 per cent of the premium rate threshold, plus 2 per cent of the amount by which the taxable value exceeds the premium rate threshold |
Taxable value assessed under Principal Act | Rate of land tax payable |
is any amount | 1.6 per cent of the taxable value |
Taxable value assessed under Principal Act | Rate of land tax payable |
is any amount | 2 per cent of the taxable value |
Items [3] and [4] of the proposed amendments in Schedule 3.1 introduce a new rate of land tax, which will be applicable to land holdings with a taxable value in excess of a premium rate threshold. The changes apply to the 2009 land tax year and subsequent land tax years. The new premium rate of land tax is 2 per cent, and will apply only in respect of the amount by which the taxable value of the land holdings of a landholder exceeds the premium rate threshold. The existing rate of 1.6 per cent will continue to apply to so much of the taxable value of the land that does not exceed the premium rate threshold but does exceed the tax threshold (if applicable to the landholder). In the case of land that is the subject of a special trust, the existing rate of 1.6 per cent will apply to land holdings with a taxable value not exceeding the premium rate threshold and the premium rate will apply to land holdings with a taxable value exceeding that threshold. If the land is owned by a non-concessional company, land tax will be levied at a flat rate of 1.6 per cent of the taxable value of the land (if the total taxable value of all land holdings of the group of which the non-concessional company is a member do not exceed the premium rate threshold) or at 2 per cent of the taxable value of the land (if the total taxable value of all land holdings of the group of which the non-concessional company is a member exceeds the premium rate threshold).
Item [1] of the amendments provides for a definition of
Item [2] of the amendments is a consequential amendment.
Land Tax Management Act 1956 No 26Insert after section 29 (6):
If a company is classified as a non-concessional company, the company, and each of the companies that are related to it, are members of the same group.
Insert “
Insert “(with an amount of $500 rounded up)” after “$1,000” in section 62TBA (6).
Insert after section 62TBB:
The premium rate threshold for the 2009 land tax year is $2,250,000.
The premium rate threshold for the 2010 land tax year and any subsequent land tax year is to be calculated in accordance with the following formula:
where:
A premium rate threshold determined in accordance with this section is to be rounded off to the nearest $1,000 (with an amount of $500 rounded up).
On or before 15 October in each year (commencing with 2009), the Valuer-General is to publish in the Gazette the premium rate threshold for the following land tax year, calculated in accordance with this section.
Insert at the end of clause 1A (1):
State Revenue and Other Legislation Amendment (Budget Measures) Act 2008
Item [4] of the amendments to the Land Tax Management Act 1956 in Schedule 3.2 provides for the initial determination, and subsequent indexation, of the new premium rate threshold (the threshold at which a higher rate of land tax applies). The premium rate threshold is $2,250,000 for the 2009 land tax year. After that, it will be indexed in accordance with movements in the tax threshold.
Item [2] is a consequential amendment.
Item [1] provides for a definition of “group” for the purpose of determining the land tax rate applicable to a non-concessional company. Companies are members of a group if they are related to each other under section 29 of the Land Tax Management Act 1956.
Item [3] makes further provision for the rounding of indexed amounts.
Item [5] enables savings and transitional regulations to be made as a consequence of the amendments.
(Section 3)
Children and Young Persons (Care and Protection) Act 1998 No 157Omit section 220 (b).
Insert after section 220 (q):
(r) the charging of fees in connection with the administration of the licensing scheme under this Chapter (including the waiver, reduction, deferral and refund of any such fees).
Omit section 220B (f), (j) and (s).
Insert after section 220B (zb):
(zc) the charging of fees in connection with the administration of the registration scheme under this Chapter (including the waiver, reduction, deferral and refund of any such fees).
The proposed amendments provide regulation-making power for:
(a) the charging of fees in connection with the administration of the children’s service licensing scheme under Chapter 12 of the Children and Young Persons (Care and Protection) Act 1998 (
the Act ) (including the waiver, reduction, deferral and refund of any such fees), and(b) the charging of fees in connection with the administration of the out of school hours care services registration scheme under Chapter 12A of the Act (including the waiver, reduction, deferral and refund of any such fees).
The proposed amendments also consequentially repeal existing regulation-making powers relating to fees for probity checks under Chapter 12 of the Act and applications for registration and variation, suspension and revocation of registration under Chapter 12A of the Act.
Children and Young Persons (Care and Protection—Child Employment) Regulation 2005Omit “$1,100” from clause 8 (1) (a). Insert instead “$2,200”.
Omit “$550”. Insert instead “$1,100”.
Omit “$484”. Insert instead “$968”.
The proposed amendments increase fees for an application for an employer’s authority or for an exemption from the requirement to hold such an authority, so that the fees apply on a cost recovery basis. The fees relate to applications to employ (within the meaning of section 221 of the Children and Young Persons (Care and Protection) Act 1998 (
(a) entertainment, exhibitions, performances or door-to-door sales, as referred to in section 223 (1) of the Act, and
(b) still photographic sessions, as referred to in clause 5 of the Children and Young Persons (Care and Protection—Child Employment) Regulation 2005.
(Section 3)
Insert after clause 17:
An amendment made by the State Revenue and Other Legislation Amendment (Budget Measures) Act 2008 to a fee payable under Part 1 of Schedule 1 does not apply to proceedings the hearing of which commenced before 1 January 2009.
Omit “11th” from items 14 and 15 in Column 1 of Part 1 wherever occurring.
Insert instead “2nd”.
Omit “$255” and “$510” from Column 2 and Column 3 respectively in the matter relating to item 14.
Insert instead “$345” and “$690”, respectively.
Omit “$230” and “$460” from Column 2 and Column 3 respectively in the matter relating to item 15.
Insert instead “$311” and “$622”, respectively.
Currently, parties to civil proceedings in the Supreme Court are required to pay a fee for each half day of a hearing after the 10th day of the hearing. Item [2] of the proposed amendments provides that those fees are now payable from the second day of the hearing.
Item [3] of the proposed amendments increases the fees payable for each half day of a hearing of proceedings by one or more judges from $255 to $345 for an individual and from $510 to $690 for a corporation.
Item [4] of the proposed amendments increases the fees payable for each half day of a hearing of proceedings by an associate judge from $230 to $311 for an individual and from $460 to $622 for a corporation.
Item [1] of the proposed amendments is a transitional provision.
(Section 3)
Fire Brigades Act 1989 No 192Insert in alphabetical order in section 44 (1):
(a) recurrent expenditure incurred during the period for fire brigades, and
(b) capital expenditure incurred during the period for fire brigades, and
(c) recurrent expenditure incurred during the period in respect of the administrative costs of the Department or the Minister under the authority of this Act.
Omit the subsection.
Omit sections 45–49. Insert instead:
The Minister must, before or as soon as practicable after the end of a financial year, prepare and:
(a) subject to the concurrence of the Treasurer, adopt an estimate of the probable fire brigades expenditure, and
(b) adopt an estimate of the parts of such expenditure applicable to each fire district,
for the next financial year.
In determining the part of fire brigades capital expenditure applicable to each fire district, the Minister may apply such proportion of the total estimated capital expenditure to each fire district as the Minister thinks fit.
Before preparing the estimate, the Minister is to consider the report and recommendation of the Commissioner in respect of the matters referred to in subsection (1).
The total amount required to be contributed under this Part for a financial year is the amount of the estimate of the probable fire brigades expenditure, subject to this Part.
Contributions payable under this Part are due and payable on assessment by the Minister and any such contribution not paid within 60 days of the date of assessment shown on the assessment notice is, unless the Minister otherwise determines, to be increased by 10% of the amount of the contribution payable.
Contributions or any part of contributions not paid by any insurance company or council within 90 days of the date of assessment and all penalties incurred in respect of failure to pay any contribution constitute a debt due and payable to the Minister and are recoverable in any court of competent jurisdiction by the Minister.
The contributions payable under this Part (including advance payments) are to be paid on or before 1 July, 1 October, 1 January and 1 April in each financial year, or on or before such other days as the Commissioner may direct and notify to the contributors concerned.
If, in any financial year, the amount received by the Minister from contributions under this Part falls short of the expenditure based on the estimate for that financial year, the deficit is to be added to the estimate of expenditure for the following year and the contributions are to be increased accordingly.
If the amount received by the Minister in any financial year, from contributions under this Part exceeds the expenditure based on the estimate for that financial year, then the excess is to be treated as a credit in favour of the estimated income of the following year and the contributions reduced accordingly.
For the purposes of this section any deficit or excess in respect of any financial year is to be the deficit or excess as certified by the Auditor-General.
Insert before Division 2:
Of the amount required to be contributed to the Fund under this Part, the Treasurer must contribute 14.6%.
The Treasurer may, in addition to the contribution to the Fund under subsection (1), from time to time advance such money to the Fund subject to such terms and conditions as the Treasurer may determine.
Any money payable by the Treasurer under this section is to be paid out of money provided by Parliament.
Omit “12.3 per cent” wherever occurring. Insert instead “11.7%”.
Omit “Commissioner” from section 55 (2) and (3) wherever occurring.
Insert instead “Minister”.
Omit “prescribed form” from section 58 (2).
Insert instead “form approved by the Commissioner”.
Omit “5 penalty units”.
Insert instead “1 penalty unit for each day the default continues”.
Omit the section.
Omit the section. Insert instead:
There is to be established in the Special Deposits Account in the Treasury a New South Wales Fire Brigades Fund into which are to be paid all contributions and other money received under this Part.
There is payable from the Fund:
(a) money to assist in meeting the costs of fire brigades expenditure, and
(b) all money directed to be paid from the Fund by or under this or any other Act.
Insert at the end of clause 2 (1):
State Revenue and Other Legislation Amendment (Budget Measures) Act 2008, but only to the extent that it amends this Act
Item [1] amends section 44 of the FB Act to insert definitions of
Item [3] repeals sections 45–49 from, and inserts proposed sections 45–48 into, the FB Act. The new provisions replace the existing general provisions relating to estimates of expenditure to be covered by contributions and payment of contributions. They remove the existing requirement for the Treasurer’s concurrence to the Minister’s estimate of the expenditure that is applicable to fire districts (see proposed section 45). The amount of contributions is to be the amount determined by the Minister. Proposed sections 46 and 47 contain provisions relating to the assessment and time for payment of instalments. The current adjustment provisions are omitted and replaced by proposed section 48 which provides for shortfalls in contributions to expenditure requirements to be covered by subsequent increased contributions and for excess contributions to be allocated to the payment of subsequent years’ expenditure. Item [2] makes a consequential amendment.
Item [4] inserts proposed Division 1A of Part 5 (proposed section 49) into the FB Act to require the Treasurer to contribute 14.6% of the required contributions for fire brigades expenditure.
Item [5] amends section 50 of the FB Act to reduce the contributions of councils to fire districts’ expenditure from 12.3% to 11.7%.
Item [6] amends section 55 of the FB Act to confer on the Minister (rather than the Commissioner) the power to fix the percentage of premiums on which advance payments of contributions by insurance companies are to be based. This amendment is consistent with the corresponding provisions of the Rural Fires Act 1997.
Item [7] amends section 58 of the FB Act to enable the form of auditor’s certificate as to a return by an insurance company about insurance premiums to be approved by the Commissioner rather than prescribed by the regulations. This amendment is consistent with the corresponding provisions of the Rural Fires Act 1997.
Item [8] amends section 58 of the FB Act to change the penalty for the offence of an insurance company failing to lodge a return as to insurance premiums or to notify a cessation of notifiable premiums from a maximum penalty of 5 penalty units to a maximum daily penalty of 1 penalty unit.
Item [9] omits a spent transitional provision.
Item [10] substitutes section 64 of the FB Act to establish the New South Wales Fire Brigades Fund. Contributions for fire brigades expenditure are to be paid into the Fund, which is to be used to assist in meeting the costs of fire brigades expenditure.
Item [11] amends Schedule 4 to the FB Act to enable regulations containing savings or transitional provisions to be made consequent on the amendment of the FB Act by the proposed Act.
Rural Fires Act 1997 No 65Insert at the end of paragraph (b) of the definition of
, and
capital expenditure incurred during the period in the exercise of the Commissioner’s functions under this Act.
Omit section 102 (3) and (4).
Omit “, subject to the concurrence of the Treasurer, adopt” from section 103 (1).
Insert “subject to the concurrence of the Treasurer, adopt” before “an estimate”.
Insert “adopt” before “an estimate”.
Insert after section 103 (2):
In determining the part of rural fire brigade capital expenditure applicable to a council, the Minister may apply such proportion of the total estimated capital expenditure to each council as the Minister thinks fit.
Omit “13%” from section 108 (1). Insert instead “14.6%”.
Omit “13.3%” from section 109 (1). Insert instead “11.7%”.
Insert after section 109:
If the amount required to be contributed by a local government area has not been finally determined by 1 July in any financial year, the council concerned must make an advance contribution payment to the Commissioner pending the making of an estimate for that financial year for all councils.
The advance contribution payment is to be an amount determined by the Commissioner.
When the estimates for all councils are determined, the required contribution for the financial year is to be adjusted by the Commissioner having regard to the amount of the advance contribution payment.
Omit “10 penalty units” from section 116 (4). Insert instead “20 penalty units”.
Omit “5 penalty units” from section 117 (4). Insert instead “50 penalty units”.
Insert after section 117:
If an insurance company not authorised under a law of the Commonwealth or of a State or Territory to carry on insurance business holds a risk in respect of property within an area to which this Act applies, the owner of the property must during September in each year, or at such other time as the Commissioner may direct and notify in the Gazette, furnish a return to the Commissioner.
The return must show the amount of the premiums paid by the owner in respect of the property to the company during the previous financial year or such other period as the Commissioner may direct.
A person who fails to lodge a return as required by this section is guilty of an offence.
Maximum penalty: 20 penalty units.
Insert after section 118:
Any money remaining to the credit of the Service at the end of a financial year, other than money that is required to be paid to the credit of the Fund, is to be paid into the Service’s operating account.
Omit the section.
Insert at the end of clause 1 (1):
State Revenue and Other Legislation Amendment (Budget Measures) Act 2008, but only to the extent that it amends this Act
Item [1] amends section 101 of the RF Act to include capital expenditure in the expenditure to be met by the contributions scheme. This amendment is consistent with the proposed scheme for the State Emergency Service. Item [5] makes a consequential amendment.
Item [2] amends section 102 of the RF Act to remove limitations relating to the quantum of Ministerial expenditure that may be paid under the contributions scheme.
Items [3]–[5] amend section 103 of the RF Act to remove the requirement for the Treasurer’s concurrence to the Minister’s estimate of the expenditure that is applicable to council areas.
Item [6] amends section 103 of the RF Act to enable the Minister to apportion expenditure applicable to each council, as the Minister thinks fit, for the purposes of determining contributions.
Item [7] amends section 108 of the RF Act to increase the required contribution of the Treasurer to rural fire brigade expenditure from 13% to 14.6%.
Item [8] amends section 109 of the RF Act to reduce the required contribution of councils to rural fire brigade expenditure for their areas from 13.3% to 11.7%.
Item [9] inserts proposed section 109A into the RF Act. The proposed section requires councils to make advance payments of contributions, as determined by the Commissioner of the NSW Rural Fire Service, if the amount of the councils’ contributions are not finally determined by 1 July in any financial year. This amendment is consistent with the corresponding provisions of the Fire Brigades Act 1989.
Item [10] amends section 116 of the RF Act to change the penalty for the offence of an insurance company lodging a return as to insurance premiums that is false or misleading in a material particular from a maximum penalty of 10 penalty units to a maximum penalty of 20 penalty units. This amendment is consistent with the corresponding provisions of the Fire Brigades Act 1989.
Item [11] amends section 117 of the RF Act to change the penalty for offences relating to the audit of accounts of insurance companies from a maximum penalty of 5 penalty units to a maximum penalty of 50 penalty units. This amendment is consistent with the corresponding provisions of the Fire Brigades Act 1989.
Item [12] inserts proposed section 117A into the RF Act. The proposed section requires returns to be lodged as to premiums by property owners who are insured by non-regulated insurers. This amendment is consistent with the corresponding provisions of the Fire Brigades Act 1989.
Item [13] inserts proposed section 118A into the RF Act. The proposed section requires money remaining to the credit of the NSW Rural Fire Service at the end of a financial year (other than money required to be paid to the New South Wales Rural Fire Fighting Fund) to be paid to the Service’s operating fund. This amendment is consistent with the corresponding provisions of the Fire Brigades Act 1989.
Item [14] omits a provision relating to the distribution of annual reports of the New South Wales Rural Fire Fighting Fund.
Item [15] amends Schedule 3 to the RF Act to enable regulations containing savings or transitional provisions to be made consequent on the amendment of the RF Act by the proposed Act.
State Emergency Service Act 1989 No 164Insert after Part 5:
This Part requires local government councils and insurance companies to contribute, along with the State Government, to the costs of State Emergency Service expenditure. The total amount required to be contributed is based on estimated State Emergency Service expenditure.
In this Part:
(a) issues or undertakes liability under policies of insurance against loss of or damage to any property situated in New South Wales, or
(b) receives premiums in respect of such policies of insurance on behalf of or for transmission to any body corporate, partnership, association, underwriter or person outside New South Wales.
(a) recurrent expenditure incurred during the period in the exercise of the State Emergency Service’s functions under this Act, and
(b) capital expenditure incurred during the period in the exercise of the State Emergency Service’s functions under this Act, and
(c) recurrent expenditure incurred during the period in respect of the administrative costs of the Service or the Minister incurred under the authority of this Act.
There is to be established in the Special Deposits Account in the Treasury a State Emergency Service Fund into which are to be paid all contributions and other money received under this Part.
There is payable from the Fund:
(a) money to assist in meeting the costs of State Emergency Service expenditure, and
(b) all money directed to be paid from the Fund by or under this or any other Act.
The Minister must, before or as soon as practicable after the end of a financial year, prepare and:
(a) subject to the concurrence of the Treasurer, adopt an estimate of the probable State Emergency Service expenditure, and
(b) adopt an estimate of the parts of such expenditure applicable to each area of council,
for the next financial year.
In determining the part of State Emergency Service capital expenditure applicable to a council, the Minister may apply such proportion of that expenditure to each council as the Minister thinks fit.
Before preparing the estimate, the Minister is to consider the report and recommendation of the Director-General in respect of the matters referred to in subsection (1).
The total amount required to be contributed under this Part for a financial year is the amount of the estimate of the probable State Emergency Service expenditure, subject to this Part.
For the purpose of enabling the Minister to prepare the estimates referred to in section 24C a council must, at such times and in such manner as the Director-General may require, furnish to the Director-General such information relating to the Service, SES units or emergency officers, the equipment of the Service and such other matters relating to the organisation of the Service as the Director-General may require.
The contributions payable under this Part (including advance payments) are to be paid on or before 1 July, 1 October, 1 January and 1 April in each financial year, or on or before such other days as the Director-General may direct and notify to the contributors concerned.
Contributions payable under this Part are due and payable on assessment by the Minister and any such contribution not paid within 60 days of the date of assessment shown on the assessment notice is, unless the Minister otherwise determines, to be increased by 10% of the amount of the contribution payable.
Contributions or any part of contributions not paid by any insurance company or council within 90 days of the date of assessment and all penalties incurred in respect of failure to pay any contribution constitute a debt due and payable to the Minister and are recoverable in any court of competent jurisdiction by the Minister.
If, in any financial year, the amount received by the Minister from contributions under this Part falls short of the expenditure based on the estimate for that financial year, the deficit is to be added to the estimate of expenditure for the following year and the contributions are to be increased accordingly.
If the amount received by the Minister in any financial year from contributions under this Part exceeds the expenditure based on the estimate for that financial year, then the excess is to be treated as a credit in favour of the estimated income of the following year and the contributions reduced accordingly.
For the purposes of this section any deficit or excess in respect of any financial year is to be the deficit or excess as certified by the Auditor-General.
Of the amount required to be contributed to the Fund, the Treasurer must contribute 14.6%.
The Treasurer may, in addition to the contribution to the Fund under subsection (1), from time to time advance such money to the Fund subject to such terms and conditions as the Treasurer may determine.
Any money payable by the Treasurer under this section is to be paid out of money provided by Parliament.
Of the amount required to be contributed to the Fund, 11.7% is to be contributed by the councils of each local government area or areas the whole or part of which is within a region.
Funds of a council derived from donations and other voluntary contributions made for the purposes of this Act may not be used towards payments by the council under subsection (1) unless the Minister so approves.
The contributions of councils are to be determined as follows:
(a) that part of the estimated expenditure applicable to any region that is to be contributed by councils is to be contributed by those councils the areas or any parts of which are within the region,
(b) the total amount of the contribution of any council is to be determined by the Minister.
The amount of the contribution payable by any council may be raised if necessary, and despite any statutory limit of such rates, by an increase of the ordinary rate by such a sum in the dollar as will be sufficient to provide the amount of the contribution, and that increase is for all purposes to be taken to form part of the ordinary rate.
Every council and every officer of the council must, when so required by the Minister, furnish the Minister with all such documents, papers and information as the Minister may require to determine the contribution of the council.
If the amount required to be contributed by a local government area has not been finally determined by 1 July in any financial year, the council concerned must make an advance contribution payment to the Director-General pending the making of an estimate for that financial year for all councils.
The advance contribution is to be an amount determined by the Director-General.
When the estimates for all councils are determined, the required contribution for the financial year is to be adjusted by the Director-General having regard to the amount of the advance contribution payment.
Of the total amount required to be contributed to the Fund for a financial year, 73.7% is to be contributed by insurance companies in accordance with this Division.
An insurance company must, in each financial year, make an advance payment to the Director-General pending an assessment under section 24F.
The advance payment is to be an amount equal to the percentage fixed by the Minister in respect of that year of the total amount of the premiums subject to contribution under subsection (4) received by or due to the company during the financial year that ended one year before the financial year for which the advance payment is due.
The percentage fixed by the Minister is to be the percentage that will provide the total amount to be contributed under this Part by all insurance companies in respect of all regions in the financial year for which the contribution is required.
The amount of the premiums under any class of policies of insurance specified in Schedule 2 that is to be subject to contribution under this section is as indicated in that Schedule in respect of that class of policies of insurance.
If the Minister is satisfied that at least two-thirds of the insurance companies liable to contribute under this section desire that Schedule 2 be amended in a certain manner, and the Director-General recommends the amendment, the Minister may by notice published in the Gazette, amend that Schedule accordingly.
Any such amendment takes effect from 1 July, or such other date following publication of the notice as the Minister directs in the notice.
For the purposes of this Division:
(a) any such premium, or
(b) any bonuses or return premiums allowed in respect of any policy of insurance the subject of any such premium, or
(c) such part of the premiums received by or due to the company as is paid or due to be paid by way of reinsurance by the company to any other insurance company in New South Wales,
but does not include stamp duty payable in respect of any policy of insurance the subject of any such premium.
If an insurance company submits a return under this Division in a financial year, the Director-General is to notify the company of the required contribution in relation to the company for that year assessed in accordance with the following formula:
where:
If the required contribution assessed in relation to an insurance company for a financial year is greater than the advance payment required to be made under this Division by the company for that financial year, the company must, not later than 31 December in the financial year in which the assessment is made or such later day as may be approved by the Director-General, pay to the Director-General the amount of the difference between the advance payment and the assessed amount.
If the required contribution is assessed for a financial year in which the company did not make an advance payment under this Division, the company must, not later than 31 December in the financial year in which the assessment is made or such later day as may be approved by the Director-General, pay the amount assessed to the Director-General.
If the required contribution assessed for a financial year is less than the amount of the advance payment required to be made under this Division by the company for that financial year, the Director-General is to credit the amount of the difference against:
(a) any instalments that remain to be paid in respect of the advance payment for the financial year in which the assessment is made, and
(b) any instalments that will be required to be paid in respect of the advance payment to be made during the following financial year,
in such manner as the Director-General may determine and, if any balance is outstanding at the end of the financial year referred to in paragraph (b), the Director-General is to pay the amount outstanding to the company not later than the next 30 June.
If an insurance company:
(a) is entitled to a credit referred to in subsection (4) in respect of an advance payment under this Division, and
(b) did not receive, and was not entitled to receive, in the financial year in which the advance payment was made, any premium in respect of which it would have been required by this Division to submit a return, and
(c) the liabilities of the company in relation to the contributions under this Part have been discharged,
the Director-General must, as soon as practicable, pay to the company the amount of the credit or, as the case may be, the balance outstanding.
This section applies to a person who is the owner of property in respect of which an insurance company has received a premium referred to in section 24N if the insurance company is not authorised under a law of the Commonwealth or of a State or Territory to carry on insurance business.
The Director-General may notify a person to whom this section applies that the person is to be responsible for the contributions required to be paid by the insurance company under this Part because of premiums received by the company in respect of the person’s property, and in such a case:
(a) the person must pay to the Director-General any amounts that would otherwise be payable by the company under this Part in respect of those premiums, and
(b) the provisions of this Division are to apply to the person as if the person were the insurance company that received those premiums, subject to any modification of those provisions required by the regulations.
An owner who fails to pay such an amount within 30 days after it falls due is guilty of an offence.
Maximum penalty: 10 penalty units.
The amount of such a payment may be deducted from any premium recoverable in the State by or on behalf of the company on the issue or renewal of any insurance policy on the property or may be recovered from the company as a debt by the person making the payment.
This section applies whether the premium concerned was received in or outside the State.
An insurance company must during September in each financial year, or at such other time during the financial year as the Director-General may notify in the Gazette, submit to the Director-General:
(a) a return in the approved form showing the total amount of premiums received by or due to the company for the previous financial year in respect of the insurance against loss of or damage to any property in the State under the classes of policies specified in Schedule 2, and
(b) a certificate in the approved form from an auditor.
An insurance company that ceases to receive, and to be entitled to receive, any premiums in respect of which it would have been required by this section to submit a return must, within 30 days, notify the Director-General accordingly in writing.
If a notification under subsection (2) is received by the Director-General:
(a) before 31 March in a financial year—the company is not discharged from its liability to pay any unpaid instalments of its advance payment under section 24M for that year, or
(b) on or after 31 March in a financial year—the company is not discharged from its liability to pay any unpaid instalments of its advance payment for that year or its advance payment for the next financial year.
An insurance company is guilty of an offence if it:
(a) fails to lodge a return or notify the Director-General as required by this section, or
(b) lodges a return under this section that is false or misleading in a material particular.
Maximum penalty (subsection (4)):
(a) under paragraph (a)—1 penalty unit for each day the default continues, or
(b) under paragraph (b)—20 penalty units.
If an insurance company not authorised under a law of the Commonwealth or of a State or Territory to carry on insurance business holds a risk in respect of property within an area to which this Act applies, the owner of the property must during September in each year, or at such other time as the Director-General may direct and notify in the Gazette, furnish a return to the Director-General.
The return must show the amount of the premiums paid by the owner in respect of the property to the company during the previous financial year or such other period as the Director-General may direct.
A person who fails to lodge a return as required by this section is guilty of an offence.
Maximum penalty: 20 penalty units.
At the request of the Minister, the Auditor-General may examine and audit, or cause to be examined and audited, the accounts (and any books and documents relating to the accounts) of any insurance company liable to pay contributions under this Part.
The examination and audit is to be in respect of matters relating to or arising out of the provisions of this Part.
The Auditor-General is to forward a report on the audit to the Minister as soon as practicable after it is completed.
It is an offence for a person:
(a) to obstruct the Auditor-General, or any person acting on behalf of the Auditor-General, when exercising functions under this section, or
(b) to fail, without lawful excuse when requested to do so for the purposes of this section by the Auditor-General or a person so acting, to produce any account, book or record in the person’s possession or under the person’s control, or
(c) to fail to answer any question asked by the Auditor-General or a person so acting, for the purposes of this section.
Maximum penalty: 50 penalty units.
Money to the credit of the Fund may be applied by the Treasurer in or towards State Emergency Service expenditure incurred under the authority of this Act.
The Treasurer may pay such money out of the Fund on the certificate of the Minister.
Any money remaining to the credit of the State Emergency Service at the end of a financial year, other than money that is required to be paid into the Fund, is to be paid into the Service’s operating account.
A council must not sell or dispose of any equipment purchased or constructed wholly or partly from money to the credit of the Fund without the written consent of the Director-General.
There is to be paid to the credit of the Fund:
(a) if the whole of the cost of the purchase or construction of any equipment was met by money to the credit of the Fund:
(i) an amount equal to the proceeds of sale of any such equipment, and
(ii) any amount recovered (whether under a policy of insurance or otherwise) in respect of the damage to, or destruction or loss of, any such equipment, and
(b) if a part only of the cost of the purchase or construction of any equipment was met by money to the credit of the Fund—an amount that bears to the amount that would be required by this subsection to be paid if the whole of that cost had been met by money to the credit of the Fund the same proportion as that part of the cost bears to the whole of that cost.
Insert at the end of clause 1 (1):
State Revenue and Other Legislation Amendment (Budget Measures) Act 2008, but only to the extent that it amends this Act
Insert after Part 3:
In this clause,
For the purposes of calculating the advance payments under section 24M, as inserted by the amending Act, and the adjustments to be made under section 24O, as so inserted, in respect of an insurance company for the first financial year commencing on 1 July 2009:
(a) the Minister may have regard to the total amount of premiums received by or due to the company during the previous financial year, as disclosed under Part 5 of the Rural Fires Act 1997, and
(b) any return furnished by an insurance company or person under that Part during the previous financial year may be taken into account for the purposes of those sections as if it were a return furnished under Part 5A of this Act, as inserted by the amending Act.
This clause is subject to the regulations.
Insert after Schedule 1:
(Section 24M (4))
Column 1 | Column 2 | |
Classes of policies of insurance | Amount of premiums subject to contribution | |
(1) | Any insurance of property and including consequential loss but not including any insurance of a class specified in items (2)–(8) | 80% |
(2) | Houseowners and householders, however designated (buildings or contents or both) | 50% |
(3) | Personal combined on personal jewellery and clothing, personal effects and works of art | 10% |
(4) | Motor vehicle and motor cycle | 2.5% |
(5) | Marine and baggage—any insurance confined to maritime perils or confined to risks involving transportation on land or in the air, and including storage incidental to the transportation by sea, land or air, but not including other Static Risks which are to be declared under item (1) | 1% |
Static Risks includes all movements of goods and/or stock and/or material associated with processing or storage operations at any situation. | ||
(6) |
| 1% |
| 1% | |
(7) | Aviation hull | Nil |
(8) | Any insurance solely covering: | |
| Nil | |
| Nil | |
| Nil | |
| Nil |
Item [1] inserts proposed Part 5A (proposed sections 24A–24V) into the SES Act. The proposed Part establishes a contribution scheme for State Emergency Service expenditure as follows:
(a) Division 1 (proposed section 24A) defines words and expressions used in the proposed Part,
(b) Division 2 (proposed section 24B) establishes the State Emergency Service Fund and requires contributions under the proposed Part to be paid into the Fund,
(c) Division 3 (proposed sections 24C–24G) requires the Minister to prepare and adopt, subject to the concurrence of the Treasurer, estimates of probable State Emergency Service expenditure for the next financial year and of expenditure applicable to council areas. The Division sets out the time for payment of quarterly instalments and imposes penalties for late payment. Shortfalls in expenditure requirements are to be covered by subsequent increased contributions and excess contributions to be allocated to subsequent years’ expenditure,
(d) Division 4 (proposed section 24H) requires the Treasurer to contribute 14.6% of State Emergency Service expenditure to the Fund,
(e) Division 5 (proposed sections 24I–24K) requires councils whose area is within a region under the SES Act to contribute 11.7% of State Emergency Service expenditure to the Fund. The Minister is to determine the total contribution of any council and the amount of a council contribution may be paid by increasing the ordinary rate of the council. Councils must make advance payments of contributions, as determined by the Minister, if the amount of the councils’ contributions are not finally determined by 1 July in any financial year,
(f) Division 6 (proposed sections 24L–24S) requires insurance companies to contribute 73.7% of State Emergency Service expenditure to the Fund. Companies must make advance payments of contributions pending assessment of contributions and the method of assessing contributions (based on premiums subject to contribution) is set out. A property owner may be personally liable for contributions if not insured by an insurer authorised under Australian law. Returns showing premiums under policies subject to the scheme must be submitted by insurance companies to the Director-General of the State Emergency Service or by owners, if not insured by an insurer authorised under Australian law. The proposed Division also provides for the Auditor-General, at the request of the Minister, to audit the accounts of an insurance company liable to pay contributions under the proposed Part,
(g) Division 7 (proposed sections 24T–24V) provides that the money of the Fund may be applied by the Treasurer in or towards State Emergency Service expenditure incurred under the authority of the SES Act. The proposed Division also requires money remaining to the credit of the Service at the end of a financial year (other than money required to be paid to the Fund) to be paid to the Service’s operating account. The proposed Division also prevents a council from disposing of equipment purchased using money from the Fund without the consent of the Director-General of the Service and provides for proceeds of sales to be paid to the Fund.
Item [2] amends Schedule 1 to the SES Act to enable regulations containing savings or transitional provisions to be made consequent on the amendment of the SES Act by the proposed Act.
Item [3] inserts a transitional provision.
Item [4] inserts Schedule 2 into the SES Act. The proposed Schedule sets out the classes of insurance policies and the amount of premiums subject to contribution by the insurance companies. These are consistent with those set out in the RF Act scheme.
(Section 3)
Insert after section 37:
In this section:
(a) a private hospital or day procedure centre licensed under the Private Hospitals and Day Procedure Centres Act 1988, or
(b) a private health facility licensed under the Private Health Facilities Act 2007, or
(c) an accredited pathology laboratory under the Health Insurance Act 1973 of the Commonwealth (other than any such laboratory that is under the control of a public health organisation within the meaning of the Health Services Act 1997), or
(d) any health provider of a class prescribed by the regulations.
(a) the Australian Red Cross Society, or
(b) any other person or body prescribed by the regulations.
The object of this section is to encourage approved health providers that use blood or blood products supplied by blood suppliers:
(a) to make the best use of available resources of blood and blood products, and
(b) to adopt an appropriate level of financial and performance accountability in relation to the use of those resources,
by enabling the Director-General to recover the costs incurred by the State in connection with the supply of blood and blood products to those health providers.
If an approved health provider is supplied with any blood or blood products by a blood supplier, the health provider is required to pay the Director-General the costs incurred by the State in connection with the supply of the blood or blood products.
The arrangements for paying those costs and the manner in which they are assessed may be determined by the Director-General.
Any amount that is payable under this section is recoverable by the Director-General as a debt due to the State.
92.00 | ||
8C | On lodgment of a dealing to transfer an estate in land that changes the tenancy or shares of tenants | 92.00 |
8D | On lodgment of a dealing to transfer the ownership of an estate in land pursuant to section 46 of the Act | 184.00 |
Omit “92.00”. Insert instead “184.00”.
The proposed amendments amend Schedule 1 (Fees) to the Real Property Regulation 2008 as follows:
(a) to specify a fee of $92 for certain transfers that do not change the ownership of an estate in land (for example, discharging a mortgage by way of transfer, unilaterally severing a joint tenancy or changing the tenancy or shares of tenants),
(b) to introduce a new fee of $184 for lodging a dealing to transfer the ownership of an estate in land pursuant to section 46 of the Real Property Act 1900,
(c) to increase from $92 to $184 the fee for lodging an application to dispose of Crown land arising from the closing of a public road under the Roads Act 1993.
(Section 3)
Omit “$70” from section 79 (1) (a). Insert instead “$140”.
Omit “$30”. Insert instead “$60”.
Insert after section 79:
The amounts of the levy payable under section 79 (1) are to be adjusted annually, on and from 1 July in each year, in accordance with this section.
The adjusted amounts are to be calculated in accordance with the following formula:
where:
The adjusted amounts are to be rounded up to the nearest dollar.
If the adjusted amounts would be less than the amounts to be adjusted in any year, the amounts are not to be adjusted for that year.
The Minister must publish a notice in the Gazette on or before 1 July in each year specifying the adjusted amounts (if any) determined under this section for the year commencing on 1 July.
In this section:
The amendments to the Victims Support and Rehabilitation Act 1996 double the amounts of compensation levy currently payable by persons convicted of offences punishable by imprisonment and dealt with by certain courts and provide for those amounts to be adjusted annually on the basis of increases in the Consumer Price Index (All Groups Index) for Sydney.
(Section 3)
Protection of the Environment Operations Act 1997 No 156Omit the definition of
Insert “, and improving the environmental sustainability practices and services of,” after “waste by” in clause 5A (1).
Protection of the Environment Operations (General) Regulation 1998Insert after clause 44 (3):
The prescribed period after the commencement of the amendment to Schedule 1 to the Act made by the State Revenue and Other Legislation Amendment (Budget Measures) Act 2008 (to the extent that the amendment makes it necessary for a person to be authorised by a licence to continue to carry out an activity of composting or waste disposal by application to land for which a licence was not previously required) is 6 months.
Insert in alphabetical order in clause 4 (1):
Insert after clause 4A (3):
For the purposes of section 88 (3) (b) of the Act, and despite subclauses (2) and (3), the period of 26 days after the end of each month is prescribed as the time within which the contribution payable by an occupier under clause 5 (4) is to be paid.
Omit the clause. Insert instead:
For the purposes of section 88 (2) of the Act, the following contributions are prescribed as the contributions required to be paid by the occupiers of scheduled waste facilities in respect of waste other than trackable liquid waste:
(a) the SMA amount for the year in which the waste is received for each tonne of waste:
(i) that is received in that year at a scheduled waste facility located in the SMA, or
(ii) that is received in that year at a scheduled waste facility located in the ERA but that has been generated in the SMA, or
(iii) that is received in that year at a scheduled waste facility located outside the SMA and the ERA but that has been generated in, or generated from waste (including liquid waste) generated in, the SMA,
(b) the ERA amount for the year in which the waste is received for each tonne of waste:
(i) that is received in that year at a scheduled waste facility located in the ERA but that has been generated outside the SMA, or
(ii) that is received in that year at a scheduled waste facility located outside the SMA and the ERA but that has been generated in, or generated from waste (including liquid waste) generated in, the ERA,
(c) the RRA amount for the year in which the waste is received for each tonne of waste:
(i) that is received in that year at a scheduled waste facility located in the RRA but that has been generated outside the SMA and the ERA, or
(ii) that is received in that year at a scheduled waste facility located outside the SMA and the ERA but that has been generated in, or generated from waste (including liquid waste) generated in, the RRA.
For the purposes of section 88 (2) of the Act, the contributions required to be paid by an occupier of a scheduled waste facility in respect of trackable liquid waste that is received at the scheduled waste facility are prescribed as:
(a) $38.60 for each tonne of the waste that is received in the period beginning on 1 October 2007 and ending on 30 June 2008, or
(b) for a year beginning on or after 1 July 2008, the TLW amount for that year for each tonne of the waste that is received in that year.
For the purposes of section 88 (5) of the Act, an occupier of a scheduled waste facility is exempt from the requirement to pay contributions in respect of trackable liquid waste that is received at the scheduled waste facility before 1 October 2007.
For the purposes of section 88 (2) of the Act, the contributions required to be paid by an occupier of a scheduled waste facility used to dispose of coal washery rejects only, in respect of each tonne of coal washery rejects received at the facility, are prescribed as:
(a) $15.00 for each tonne of coal washery rejects received in the period beginning on 1 November 2009 and ending on 30 June 2010, or
(b) for a year beginning on or after 1 July 2010, the Special Levy amount for that year for each tonne of coal washery rejects received in that year.
An occupier of a scheduled waste facility who is required to pay contributions under subclause (4) is not required to pay contributions in respect of the same waste under subclause (1).
The SMA amount is as follows:
(a) $30.40 for the year ending 30 June 2007,
(b) for a year beginning on or after 1 July 2007 and ending on or before 30 June 2016—the amount, in dollars and cents, calculated for the year in accordance with the formula in subclause (11),
(c) for a year beginning on or after 1 July 2016—the amount, in dollars and cents, calculated for the year in accordance with the formula in subclause (15).
The ERA amount is as follows:
(a) $23.10 for the year ending 30 June 2007,
(b) for a year beginning on or after 1 July 2007 and ending on or before 30 June 2013—the amount, in dollars and cents, calculated for the year in accordance with the formula in subclause (12),
(c) for a year beginning on or after 1 July 2013—the SMA amount for that year.
The RRA amount is as follows:
(a) $10.00 for the year ending on 30 June 2010,
(b) for a year beginning on or after 1 July 2010 and ending on or before 30 June 2016—the amount, in dollars and cents, calculated for the year in accordance with the formula in subclause (13),
(c) for a year beginning on or after 1 July 2016—the amount, in dollars and cents, calculated for the year in accordance with the formula in subclause (15), but where
T in that formula is the RRA amount, in dollars and cents, for the year previous to the year for which the calculation is being made.
The TLW amount is as follows:
(a) $46.70 for the year ending 30 June 2009,
(b) for a year beginning on or after 1 July 2009 and ending on or before 30 June 2011—the amount, in dollars and cents, calculated for the year in accordance with the formula in subclause (14),
(c) for a year beginning on or after 1 July 2011—the amount, in dollars and cents, calculated for the year in accordance with the formula in subclause (15), but where
T in that formula is the TLW amount, in dollars and cents, for the year previous to the year for which the calculation is being made.
The Special Levy amount is the amount, in dollars and cents, calculated for the year in accordance with the formula in subclause (15), but where T in that formula is:
(a) for a calculation made for the year ending on 30 June 2011—$15.00, or
(b) for a calculation made for a year beginning on or after 1 July 2011—the Special Levy amount, in dollars and cents, for the year previous to the year for which the calculation is being made.
The formula is:
where:
(a) for a calculation made for a year ending on or before 30 June 2009—$7.00, or
(b) for a calculation made for a year beginning on or after 1 July 2009 and ending on or before 30 June 2016—$10.00.
The formula is:
where:
(a) for a calculation made for a year ending on or before 30 June 2009—$7.50, or
(b) for a calculation made for the year ending on 30 June 2010—$10.50, or
(c) for a calculation made for a year beginning on or after 1 July 2010 and ending on or before 30 June 2013—$11.50.
The formula is:
where:
The formula is:
where:
(a) for a calculation made for the year ending on 30 June 2010—$7.00, or
(b) for a calculation made for the year ending on 30 June 2011—$6.00.
The formula is:
where:
The SMA amount, the ERA amount, the RRA amount, the TLW amount and the Special Levy amount are to be rounded to the nearest 10 cents, and if the amount to be rounded is 5 cents, rounded up.
The amount of the contribution is to be adjusted in accordance with clause 11A.
If, at any time, the Australian Statistician issues a CPI number in substitution for a CPI number previously issued, the issue of the later CPI number is to be disregarded for the purposes of this clause.
Omit clause 6 (2). Insert instead:
Except as provided by subclauses (2A)–(2C), the contribution payable is the SMA amount calculated:
(a) in accordance with clause 5 (6) for the year in which the EPA makes the determination of the amount of the contribution, and
(b) in relation to each tonne of the waste that is estimated by the EPA under subclause (3) as being at the waste facility concerned when the estimation is made.
The contribution payable in respect of waste the subject of clause 5 (1) (c) is the RRA amount calculated:
(a) in accordance with clause 5 (8) for the year in which the EPA makes the determination of the amount of the contribution, and
(b) in relation to each tonne of the waste that is estimated by the EPA under subclause (3) as being at the waste facility concerned when the estimation is made.
The contribution payable in respect of waste the subject of clause 5 (2) is:
(a) if the EPA makes the determination of the amount of the contribution in the period beginning 1 October 2007 and ending on 30 June 2008, $38.60 in relation to each tonne of the waste that is estimated by the EPA under subclause (3) as being at the waste facility concerned when the estimation is made, or
(b) otherwise, the TLW amount calculated:
(i) in accordance with clause 5 (9) for the year in which the EPA makes the determination of the amount of the contribution, and
(ii) in relation to each tonne of the waste that is estimated by the EPA under subclause (3) as being at the waste facility concerned when the estimation is made.
The contribution payable in respect of waste the subject of clause 5 (4) is:
(a) if the EPA makes the determination of the amount of the contribution in the period beginning 1 November 2009 and ending on 30 June 2010, $15.00 in relation to each tonne of the waste that is estimated by the EPA under subclause (3) as being at the waste facility concerned when the estimation is made, or
(b) otherwise, the Special Levy amount calculated:
(i) in accordance with clause 5 (10) for the year in which the EPA makes the determination of the amount of the contribution, and
(ii) in relation to each tonne of the waste that is estimated by the EPA under subclause (3) as being at the waste facility concerned when the estimation is made.
Omit “coal washery rejects,” from clause 9 (b).
Omit “the SMA or ERA” from clause 11A (3AA) (a).
Insert instead “the regulated area”.
Insert “in respect of the waste” after “applicable”.
Omit clause 15 (1) (b). Insert instead:
on and from 1 September 2006 until 30 June 2011, if the waste facility receives over 10,000 tonnes of waste (other than liquid waste) in any year, ensure that there is an approved weighbridge installed at the waste facility, and
on and from 1 July 2011, if the waste facility receives over 5,000 tonnes of waste (other than liquid waste) in any year, ensure that there is an approved weighbridge installed at the waste facility.
Omit “Sydney metropolitan area or extended” from clause 43 (1) (a).
Omit “extended”.
Omit “
Omit “performance” and “
Insert instead “and sustainability” and “
Insert in alphabetical order:
Omit the definition.
Omit clause 46B (1). Insert instead:
The EPA may, from time to time, issue guidelines establishing waste and sustainability improvement standards to be met by local councils within the regulated area in relation to the use, recovery, recycling, processing and disposal of waste, and improvements in environmental sustainability practices and services.
Insert after clause 46B (1):
A waste and sustainability improvement standard may be expressed to apply to all local councils, or to a particular local council or group of local councils, within the regulated area.
Omit “performance” wherever occurring. Insert instead “and sustainability”.
Omit clause 46C (1). Insert instead:
From the year commencing 1 July 2006, a local council within the SMA or the ERA, and from the year commencing 1 July 2009, a local council within the RRA, may each year apply to the EPA for a waste and sustainability improvement payment in relation to its compliance with the waste and sustainability improvement guidelines.
Omit “performance” wherever occurring. Insert instead “and sustainability”.
Omit “performance” wherever occurring. Insert instead “and sustainability”.
Omit clause 46E (1). Insert instead:
The amount of the waste and sustainability improvement payment to which an eligible council is entitled in a year beginning on or after 1 July 2006 and ending on or before 30 June 2009 is to be calculated in accordance with the following formula:
where:
(a) for the year ending 30 June 2007—1, or
(b) for the year ending 30 June 2008—2, or
(c) for the year ending 30 June 2009—3.
The amount of the waste and sustainability improvement payment to which an eligible council is entitled in a year beginning on or after 1 July 2009 and ending on or before 30 June 2016 is to be calculated in accordance with the following formula:
where:
(a) for the year ending 30 June 2010—$19.8 million (if the payment is for a council within the SMA or the ERA) or $1.4 million (if the payment is for a council within the RRA), or
(b) for the year ending 30 June 2011—$26.6 million (if the payment is for a council within the SMA or the ERA) or $2.8 million (if the payment is for a council within the RRA), or
(c) for the year ending 30 June 2012—$32.8 million (if the payment is for a council within the SMA or the ERA) or $2 million (if the payment is for a council within the RRA), or
(d) for the year ending 30 June 2013—$36.2 million (if the payment is for a council within the SMA or the ERA) or $2.5 million (if the payment is for a council within the RRA), or
(e) for the year ending 30 June 2014—$38.8 million (if the payment is for a council within the SMA or the ERA) or $3 million (if the payment is for a council within the RRA), or
(f) for the year ending 30 June 2015—$40.5 million (if the payment is for a council within the SMA or the ERA) or $3.5 million (if the payment is for a council within the RRA), or
(g) for the year ending 30 June 2016—$42.6 million (if the payment is for a council within the SMA or the ERA) or $3.9 million (if the payment is for a council within the RRA).
Omit the clause. Insert instead:
The Director-General of the Department of Environment and Climate Change must pay to an eligible council any waste and sustainability improvement payment to which the council is entitled under this Part.
Insert at the end of clause 51A (1) (b):
, and
coal washery rejects (within the meaning of Part 2).
Insert “or class of persons” after “a person”.
The proposed amendments to the Protection of the Environment Operations (Waste) Regulation 2005 (
(a) increase the contributions payable by occupiers of
scheduled waste facilities (being certain waste facilities required to be licensed under the Protection of the Environment Operations Act 1997 (the Act )) in respect of waste (other than trackable liquid waste) that has either been received by such a facility located in the Sydney metropolitan area (theSMA ) or the extended regulation area (theERA ) under the Regulation or generated in those areas, by (generally) $10.00 per tonne per annum from 1 July 2009 until 30 June 2016 (adjusted annually in line with the CPI), and provide for the contributions amount to continue to be adjusted annually in line with the CPI in the years following, and(b) provide for contributions to be payable by occupiers of scheduled waste facilities in respect of waste (other than trackable liquid waste) that has been received by such a facility located (generally) in the Blue Mountains, Wollondilly and North East Coast areas (being the regional regulated area or the
RRA under the Regulation) but generated outside the SMA and ERA, or generated in the RRA but received at such a facility located outside the SMA and the ERA, beginning 1 July 2009 at $10.00 per tonne and increasing by $10.00 per tonne per annum until 30 June 2016 (adjusted annually in line with the CPI), and provide for the contributions amount to continue to be adjusted annually in line with the CPI in the years following, and(c) (together with amendments to the Act) extend the application of the Waste Performance Improvement Scheme (which currently promotes waste reduction by local councils in the SMA and the ERA and provides for payments to councils in those areas who comply with waste reduction guidelines) to local councils in the RRA and broaden the scope of the Scheme to encompass guidelines relating to environmental sustainability, and
(d) remove the exemption from the requirement to pay contributions in respect of waste (other than trackable liquid waste) that currently applies to occupiers of scheduled waste facilities used to dispose of only coal washery rejects, and instead provide for a separate contribution to be payable by such an occupier in respect of coal washery rejects received at the facility on and from 1 November 2009, being a contribution of $15.00 per tonne (adjusted annually in line with the CPI).
Amendments of a minor, ancillary or consequential nature are also made to the legislation referred to above and the Protection of the Environment Operations (General) Regulation 1998, including:
(a) to lower the licence threshold for the scheduled activities of composting and waste disposal by application to land (being activities for which a licence is required under the Act) by including the RRA (in addition to the SMA and ERA) in the term
regulated area that applies for the purposes of delineating those scheduled activities, and(b) to clarify that waste in respect of which a deduction from contributions may be made by an occupier of a scheduled waste facility must be waste received while the facility is required to be licensed and in respect of which the contributions are payable, and
(c) (effective from 1 July 2011) to lower the amount of waste (from 10,000 tonnes to 5,000 tonnes) that must be received by certain waste facilities before their occupiers are required to install an approved weighbridge at the facility, and
(d) to amend provisions relating to disposal of clinical waste to expressly relate them to the RRA.
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