Statutory
Rules1992No. 176 1
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Taxation
Boards of Review
(Transfer
of Jurisdiction) Regulations
I, THE
GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of
the Federal Executive Council, make the following Regulations under the Taxation
Boards of Review (Transfer of Jurisdiction) Act 1986.
Dated 18 June 1992.
BILL HAYDEN
Governor-General
By His Excellency’s Command,
JOHN DAWKINS
Treasurer
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Citation
1.These Regulations may be cited as the Taxation Boards of Review
(Transfer of Jurisdiction) Regulations.
Commencement
2. These regulations are taken to have commenced on 4 January 1990.
Interpretation
3. (1) In these Regulations:
“relevant
award” means an award within the meaning of the Industrial Relations Act
1988 that, on or after the day of making of these Regulations, increases
the rate of remuneration payable to an occupant of an office in the Australian
Public Service classified as Senior Executive Service Band 3;
“the Act”
means the Taxation Boards of Review (Transfer of Jurisdiction) Act 1986.
(2) In these Regulations, unless the contrary intention appears,
expressions used in section 215 of the Act have the same meaning as in that
section.
Remuneration
and allowances
4. (1) For the purposes of subsection 215 (1)
of the Act, the following rates of remuneration apply:
- (a)
during the period commencing on 4 January 1990 and ending at the
end of 4 July 1990—$91,619 a year;
- (b)
during the period commencing on 5 July 1990 and ending at the end
of 14 May 1991—$99,956 a year;
- (c)
during the period commencing on 15 May 1991 and ending at the end
of 14 August 1991:
(i) $99,956 a year; and
(ii) a single payment of $144;
- (d)
during the period commencing on 15 August 1991 and ending at the
end of the day immediately preceding the day on which the first relevant award
takes effect—$102,455 a year.
(2) For the purposes of subsection 215 (1) of the Act, the yearly
rate of remuneration applying on and from any day on which a relevant award
takes effect is the yearly rate of remuneration that applied under this
regulation immediately before that day, increased by the same percentage as the
percentage by which that award increases the rate of remuneration to which it
applies.
Repeal
5.Statutory Rules 1986 No. 190 are repealed.
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NOTE
1. Notified in the Commonwealth of
Australia Gazette