Taxation Boards of Review (Transfer of Jurisdiction) Regulations (Cth)

Statutory Rules 1986 No. 1901

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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, hereby make the following Regulations under the Taxation Boards of Review (Transfer of Jurisdiction) Act 1986.

Dated 17 July 1986.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

PAUL KEATING

Treasurer

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Citation

1. These Regulations may be cited as the Taxation Boards of Review (Transfer of Jurisdiction) Regulations.

Interpretation

2. In these Regulations, unless the contrary intention appears—

“award” means—

(a) an award of the Australian Conciliation and Arbitration Commission; or

(b) a memorandum that, under section 28 of the Conciliation and Arbitration Act 1904, is deemed to be an award of the Australian Conciliation and Arbitration Commission;

“the Act” means the Taxation Boards of Review (Transfer of Jurisdiction) Act 1986.

Former Chairman of Taxation Board of Review—remuneration, &c.

3. (1) An expression used in this regulation and in section 215 of the Act has in this regulation, unless the contrary intention appears, the same meaning as in that section.

(2) For the purposes of sub-section 215 (1) of the Act, it is hereby provided that a person who—

(a) by virtue of sub-section 214 (1) of the Act holds office as a full-time senior member of the Administrative Appeals Tribunal; and

(b) immediately before 1 July 1986 held office as Chairman of a Board of Review constituted under Division 1 of Part V of the Income Tax Assessment Act 1936 as then in force,

shall, during the period during which the person holds the office referred to in paragraph (a), be paid in respect of that office—

(c) instead of the remuneration, if any, otherwise payable in respect of that office, remuneration at the following rates:

(i) from the commencement of the period to and including 9 July 1986—$72,300 per annum;

(ii) from and including 10 July 1986 and until such time as the remuneration payable immediately before that date to an officer of the Australian Public Service occupying an office classified as Senior Executive Level 6 is increased as a result of an award—$73,963 per annum;

(iii) from and including any day on which the remuneration payable to an officer of the Australian Public Service referred to in sub-paragraph (ii) is increased as a result of an award and until such time as the remuneration of that officer is next increased as a result of an award—such annual rate as is equal to the annual rate obtained by adjusting, in accordance with the first-mentioned award, the annual rate at which remuneration was payable to the person in respect of that office immediately before that day as if that last-mentioned remuneration was remuneration payable to an officer of the Australian Public Service referred to in subparagraph (ii); and

(d) instead of the expenses of office allowance, if any, otherwise payable in respect of that office, an expenses of office allowance—

(i) at the rate of $3,403 per annum; or

(ii) at the rate equal to such higher rate (if any) as is determined from time to time by the Remuneration Tribunal in respect of the expenses of office allowances that were, on 1 July 1986, payable to holders of public offices at the rate referred to in sub-paragraph (i).

Prescribed office for purposes of sub-section 215 (3) of the Act

4. The office of Deputy President of the Administrative Appeals Tribunal is prescribed for the purposes of sub-section 215 (3) of the Act.

NOTE

L Notified in the Commonwealth of Australia Gazette