Taxation Debts (Abolition of Crown Priority) Act 1980 (Cth)

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Taxation Debts (Abolition of Crown Priority) Act 1980

No. 134 of 1980

An Act to abolish the priority accorded to certain Crown debts and for related purposes

[Assented to 19 September 1980]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Taxation Debts (Abolition of Crown Priority) Act 1980.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

PART II—AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Interpretation

3. The Income Tax Assessment Act 1936 is in this Part referred to as the Principal Act.

Liquidators, &c.

4. (1) Section 215 of the Principal Act is amended—
(a) by omitting sub-sections (3) and (4) and substituting the following sub-sections:
“(3) Subject to sub-section (3b), if the trustee is a person of the kind referred to in paragraph (a) or (b) of sub-section (1), the trustee—
(a) shall not, without the leave of the Commissioner, part with any of the assets of the company until the trustee has been so notified;
(b) shall set aside, out of the assets available for payment of ordinary debts of the company, assets to the value of an amount that bears to the value of the assets available for payment of ordinary debts of the company the same proportion as the amount notified by the Commissioner under sub-section (2) bears to the sum of—
(i) the amount notified by the Commissioner under sub-section (2);
(ii) any amount of prescribed tax that the Commissioner is required to notify to the trustee under an Act other than this Act and has so notified; and
(iii) the aggregate of the ordinary debts of the company (excluding any debt in respect of tax or prescribed tax); and
(c) is, to the extent of the value of the assets that the trustee is so required to set aside, liable as trustee to pay the tax.
“(3a) If the trustee is a person of the kind referred to in paragraph (c) of sub-section (1), the trustee—
(a) shall not, without the leave of the Commissioner, part with any of the assets of the principal until the trustee has been notified by the Commissioner under sub-section (2);
(b) shall set aside, out of the assets available for the payment of the tax, assets to the value of the amount so notified, or the whole of the assets so available if they are of less than that value; and
(c) is, to the extent of the value of the assets that the trustee is so required to set aside, liable as trustee to pay the tax.
“(3b) Nothing in paragraph (a) of sub-section (3) prevents the trustee parting with assets of the company for the purpose of paying debts of the company that are not ordinary debts of the company.
“(3c) For the purposes of sub-sections (3) and (3b), a debt of the company is an ordinary debt if—
(a) the debt is an unsecured debt; and
(b) the debt is not required, under a law of the Commonwealth or of a State or Territory, to be paid in priority to some or all of the other debts of the company.
“(3d) In sub-section (3), ‘prescribed tax’ means—
(a) tax assessed under the Pay-roll Tax (Territories) Assessment Act 1971;
(b) tax assessed under the Sales Tax Assessment Act (No. 1) 1930, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930 or the Sales Tax Assessment Act (No. 9) 1930;
(c) charge assessed under the Stevedoring Industry Charge Assessment Act 1947;
(d) charge assessed under the Tobacco Charges Assessment Act 1955; or
(e) tax assessed under the Wool Tax (Administration) Act 1964.
“(4) If the trustee fails to comply with any provision of this section or fails as trustee duly to pay the tax for which the trustee is liable under sub-section (3) or (3a), the trustee—
(a) is, to the extent of the value of the assets that the trustee is required under sub-section (3) or (3a), as the case may be, to set aside, personally liable to pay the tax; and
(b) is guilty of an offence and is punishable, upon conviction, by a fine of not less than $2 and not more than $100.”; and

(b) by omitting sub-section (6).

(2) The amendments made by sub-section (1) have effect, and shall be deemed to have had effect, as if those amendments had come into operation on 1 November 1979.

Payment of tax to have priority in case of bankruptcy or liquidation

5. (1) Section 221 of the Principal Act is repealed.

(2) The amendment made by sub-section (1) has effect, and shall be deemed to have had effect, as if that amendment had come into operation on 1 November 1979.

PART III—AMENDMENTS OF THE PAY-ROLL TAX (TERRITORIES) ASSESSMENT ACT 1971

Interpretation

6. The Pay-roll Tax (Territories) Assessment Act 1971 is in this Part referred to as the Principal Act.

Liquidator to give notice

7. (1) Section 30 of the Principal Act is amended—

(a) by omitting sub-sections (3) and (4) and substituting the following sub-sections:
“(3) Subject to sub-section (3a), the liquidator—
(a) shall not, without the leave of the Commissioner, part with any of the assets of the company until the liquidator has been so notified;
(b) shall set aside, out of the assets available for payment of ordinary debts of the company, assets to the value of an amount that bears to the value of the assets available for payment of ordinary debts of the company the same proportion as the amount notified by the Commissioner under sub-section (2) bears to the sum of—
(i) the amount notified by the Commissioner under sub-section (2);
(ii) any amount of prescribed tax that the Commissioner is required to notify to the liquidator under an Act other than this Act and has so notified; and
(iii) the aggregate of the ordinary debts of the company (excluding any debt in respect of tax or prescribed tax); and
(c) is, to the extent of the value of the assets that the liquidator is so required to set aside, liable as trustee to pay the tax.
“(3a) Nothing in paragraph (a) of sub-section (3) prevents the liquidator parting with assets of the company for the purpose of paying debts of the company that are not ordinary debts of the company.
“(3b) For the purposes of sub-sections (3) and (3a), a debt of the company is an ordinary debt if—
(a) the debt is an unsecured debt; and
(b) the debt is not required, under a law of the Commonwealth or of a State or Territory, to be paid in priority to some or all of the other debts of the company.
“(3c) In sub-section (3), ‘prescribed tax’ means—
(a) tax assessed under the Income Tax Assessment Act 1936;
(b) tax assessed under the Sales Tax Assessment Act (No. 1) 1930, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930 or the Sales Tax Assessment Act (No. 9) 1930;
(c) charge assessed under the Stevedoring Industry Charge Assessment Act 1947;
(d) charge assessed under the Tobacco Charges Assessment Act 1955; or
(e) tax assessed under the Wool Tax (Administration) Act 1964.
“(4) If the liquidator fails to comply with any provision of this section or fails as trustee duly to pay the tax for which the liquidator is liable under sub-section (3), the liquidator—
(a) is, to the extent of the value of the assets that the liquidator is required under sub-section (3) to set aside, personally liable to pay the tax; and
(b) is guilty of an offence and is punishable, upon conviction, by a fine not exceeding $100.”;
(b) by inserting in sub-section (5) “any of before “the tax due”; and
(c) by omitting sub-section (6).

(2) The amendments made by sub-section (1) have effect, and shall be deemed to have had effect, as if those amendments had come into operation on 1 November 1979.

PART IV—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930

Interpretation

8. The Sales Tax Assessment Act (No. 1) 1930 is in this Part referred to as the Principal Act.

Liquidator to give notice

9. (1) Section 32 of the Principal Act is amended—

(a) by omitting sub-sections (2a) and (2b) and substituting the following sub-sections:
“(2a) Subject to sub-section (2b), the liquidator—
(a) shall not, without the leave of the Commissioner, part with any of the assets of the company until the liquidator has been so notified;
(b) shall set aside, out of the assets available for payment of ordinary debts of the company, assets to the value of an amount that bears to the value of the assets available for payment of ordinary debts of the company the same proportion as the amount notified by the Commissioner under sub-section (2) bears to the sum of—
(i) the amount notified by the Commissioner under sub-section (2);
(ii) any amount of prescribed tax that the Commissioner is required to notify to the liquidator under an Act other than this Act and has so notified; and
(iii) the aggregate of the ordinary debts of the company (excluding any debt in respect of tax or prescribed tax);
and
(c) is, to the extent of the value of the assets that the liquidator is so required to set aside, liable as trustee to pay the tax.
“(2b) Nothing in paragraph (2a)(a) prevents the liquidator parting with assets of the company for the purpose of paying debts of the company that are not ordinary debts of the company.
“(2c) For the purposes of sub-sections (2a) and (2b), a debt of the company is an ordinary debt if—
(a) the debt is an unsecured debt; and
(b) the debt is not required, under a law of the Commonwealth or of a State or Territory, to be paid in priority to some or all of the other debts of the company.
“(2d) In sub-section (2a), ‘prescribed tax’ means—
(a) tax assessed under the Income Tax Assessment Act 1936;
(b) tax assesed under the Pay-roll Tax (Territories) Assessment Act 1971;
(c) sales tax assessed under an Act other than this Act;
(d) charge assessed under the Stevedoring Industry Charge Assessment Act 1947;
(e) charge assessed under the Tobacco Charges Assessment Act 1955; or
(f) tax assessed under the Wool Tax (Administration) Act 1964.
“(2e) If the liquidator fails to comply with any provision of this section or fails as trustee duly to pay the tax for which the liquidator is liable under sub-section (2a), the liquidator—
(a) is, to the extent of the value of the assets that the liquidator is required under sub-section (2a) to set aside, personally liable to pay the tax; and
(b) is guilty of an offence and is punishable, upon conviction, by a fine of not less than $2 and not more than $100.”;
(b) by inserting in sub-section (3) “any of before “the tax due”; and
(c) by omitting sub-section (4).

(2) The amendments made by sub-section (1) have effect, and shall be deemed to have had effect, as if those amendments had come into operation on 1 November 1979.

Formal Amendments

10. The Principal Act is amended as set out in Schedule 1.

PART V—AMENDMENTS OF THE STEVEDORING INDUSTRY CHARGE ASSESSMENT ACT 1947

Interpretation

11. The Stevedoring Industry Charge Assessment Act 1947 is in this Part referred to as the Principal Act.

Liquidators, &c.

12. (1) Section 27 of the Principal Act is amended—

(a) by omitting sub-sections (3) and (4) and substituting the following sub-sections:
“(3) Subject to sub-section (3b), if the trustee is a person of the kind referred to in paragraph (1)(a) or (b), the trustee—
(a) shall not, without the leave of the Commissioner, part with any of the assets of the company until the trustee has been so notified;
(b) shall set aside, out of the assets available for payment of ordinary debts of the company, assets to the value of an amount that bears to the value of the assets available for payment of ordinary debts of the company the same proportion as the amount notified by the Commissioner under sub-section (2) bears to the sum of—
(i) the amount notified by the Commissioner under sub-section (2);
(ii) any amount of prescribed tax that the Commissioner is required to notify to the trustee under an Act other than this Act and has so notified; and
(iii) the aggregate of the ordinary debts of the company (excluding any debt in respect of charge or prescribed tax); and
(c) is, to the extent of the value of the assets that the trustee is so required to set aside, liable as trustee to pay the charge.
“(3a) If the trustee is a person of the kind referred to in paragraph (1)(c), the trustee—
(a) shall not, without the leave of the Commissioner, part with any of the assets of the principal until the trustee has been notified by the Commissioner under sub-section (2);
(b) shall set aside, out of the assets available for the payment of the charge, assets to the value of the amount so notified, or the whole of the assets so available if they are of less than that value; and
(c) is, to the extent of the value of the assets that the trustee is so required to set aside, liable as trustee to pay the charge.
“(3b) Nothing in paragraph (3)(a) prevents the trustee parting with assets of the company for the purpose of paying debts of the company that are not ordinary debts of the company.
“(3c) For the purposes of sub-sections (3) and (3b), a debt of the company is an ordinary debt if—
(a) the debt is an unsecured debt; and
(b) the debt is not required, under a law of the Commonwealth or of a State or Territory, to be paid in priority to some or all of the other debts of the company.
“(3d) In sub-section (3), ‘prescribed tax’ means—
(a) tax assessed under the Income Tax Assessment Act 1936;
(b) tax assessed under the Pay-roll Tax (Territories) Assessment Act 1971;
(c) tax assessed under the Sales Tax Assessment Act (No. 1) 1930, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930 or the Sales Tax Assessment Act (No. 9) 1930;
(d) charge assessed under the Tobacco Charges Assessment Act 1955; or
(e) tax assessed under the Wool Tax (Administration) Act 1964.
“(4) If the trustee fails to comply with any provision of this section or fails as trustee duly to pay the charge for which the trustee is liable under sub-section (3) or (3a), the trustee—
(a) is, to the extent of the value of the assets that the trustee is required under sub-section (3) or (3a), as the case may be, to set aside, personally liable to pay the charge; and
(b) is guilty of an offence and is punishable, upon conviction, by a fine of not less than $2 and not more than $100.”; and
(b) by omitting sub-section (6).

(2) The amendments made by sub-section (1) have effect, and shall be deemed to have had effect, as if those amendments had come into operation on 1 November 1979.

Formal Amendments

13. The Principal Act is amended as set out in Schedule 2.

PART VI—AMENDMENTS OF THE TOBACCO CHARGES ASSESSMENT ACT 1955

Interpretation

14. The Tobacco Charges Assessment Act 1955 is in this Part referred to as the Principal Act.

Liquidators to give notice

15. (1) Section 27 of the Principal Act is amended—

(a) by omitting sub-sections (3) and (4) and substituting the following sub-sections:
“(3) Subject to sub-section (3a), the liquidator—
(a) shall not, without the leave of the Commissioner, part with any of the assets of the company until the liquidator has been so notified;
(b) shall set aside, out of the assets available for payment of ordinary debts of the company, assets to the value of an amount that bears to the value of the assets available for payment of ordinary debts of the company the same proportion as the amount notified by the Commissioner under sub-section (2) bears to the sum of—
(i) the amount notified by the Commissioner under sub-section (2);
(ii) any amount of prescribed tax that the Commissioner is required to notify to the liquidator under an Act other than this Act and has so notified; and
(iii) the aggregate of the ordinary debts of the company (excluding any debt in respect of charge or prescribed tax); and
(c) is, to the extent of the value of the assets that the liquidator is so required to set aside, liable as trustee to pay the charge.
“(3a) Nothing in paragraph (3)(a) prevents the liquidator parting with assets of the company for the purpose of paying debts of the company that are not ordinary debts of the company.
“(3b) For the purposes of sub-sections (3) and (3a), a debt of the company is an ordinary debt if—
(a) the debt is an unsecured debt; and
(b) the debt is not required, under a law of the Commonwealth or of a State or Territory, to be paid in priority to some or all of the other debts of the company.
“(3c) In sub-section (3), ‘prescribed tax’ means—
(a) tax assessed under the Income Tax Assessment Act 1936;
(b) tax assessed under the Pay-roll Tax (Territories) Assessment Act 1971;
(c) tax assessed under the Sales Tax Assessment Act (No. 1) 1930, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930 or the Sales Tax Assessment Act (No. 9) 1930;
(d) charge assessed under the Stevedoring Industry Charge Assessment Act 1947; or
(e) tax assessed under the Wool Tax (Administration) Act 1964.
“(4) If the liquidator fails to comply with any provision of this section or fails as trustee duly to pay the charge for which the liquidator is liable under sub-section (3), the liquidator—
(a) is, to the extent of the value of the assets that the liquidator is required under sub-section (3) to set aside, personally liable to pay the charge; and
(b) is guilty of an offence and is punishable, upon conviction, by a fine not exceeding $100.”;
(b) by inserting in paragraph (b) of sub-section (5) “any of before “the charge due”; and
(c) by omitting sub-section (6).

(2) The amendments made by sub-section (1) have effect, and shall be deemed to have had effect, as if those amendments had come into operation on 1 November 1979.

Formal Amendments

16. The Principal Act is amended as set out in Schedule 3.

PART VII—AMENDMENTS OF THE WOOL TAX (ADMINISTRATION) ACT 1964

Interpretation

17. The Wool Tax (Administration) Act 1964 is in this Part referred to as the Principal Act.

Liquidators to give notice

18. (1) Section 47 of the Principal Act is amended—

(a) by omitting sub-sections (3) and (4) and substituting the following sub-sections:
“(3) Subject to sub-section (3a), the liquidator—
(a) shall not, without the leave of the Commissioner, part with any of the assets of the company until the liquidator has been so notified;
(b) shall set aside, out of the assets available for payment of ordinary debts of the company, assets to the value of an amount that bears to the value of the assets available for payment of ordinary debts of the company the same proportion as the amount notified by the Commissioner under sub-section (2) bears to the sum of—
(i) the amount notified by the Commissioner under sub-section (2);
(ii) any amount of prescribed tax that the Commissioner is required to notify to the liquidator under an Act other than this Act and has so notified; and
(iii) the aggregate of the ordinary debts of the company (excluding any debt in respect of tax or prescribed tax);
and
(c) is, to the extent of the value of the assets that the liquidator is so required to set aside, liable as trustee to pay the tax.
“(3a) Nothing in paragraph (3)(a) prevents the liquidator parting with assets of the company for the purpose of paying debts of the company that are not ordinary debts of the company.
“(3b) For the purposes of sub-sections (3) and (3a), a debt of the company is an ordinary debt if—
(a) the debt is an unsecured debt; and

(b) the debt is not required, under a law of the Commonwealth or of a State or Territory, to be paid in priority to some or all of the other debts of the company.
“(3c) In sub-section (3), ‘prescribed tax’ means—
(a) tax assessed under the Income Tax Assessment Act 1936;
(b) tax assessed under the Pay-roll Tax (Territories) Assessment Act 1971;
(c) tax assessed under the Sales Tax Assessment Act (No. 1) 1930, the Sales Tax Assessment Act (No. 2) 1930, the Sales Tax Assessment Act (No. 3) 1930, the Sales Tax Assessment Act (No. 4) 1930, the Sales Tax Assessment Act (No. 5) 1930, the Sales Tax Assessment Act (No. 6) 1930, the Sales Tax Assessment Act (No. 7) 1930, the Sales Tax Assessment Act (No. 8) 1930 or the Sales Tax Assessment Act (No. 9) 1930;
(d) charge assessed under the Stevedoring Industry Charge Assessment Act 1947; or
(e) charge assessed under the Tobacco Charges Assessment Act 1955.
“(4) If the liquidator fails to comply with any provision of this section or fails as trustee duly to pay the tax for which the liquidator is liable under sub-section (3), the liquidator—
(a) is, to the extent of the value of the assets that the liquidator is required under sub-section (3) to set aside, personally liable to pay the tax; and
(b) is guilty of an offence and is punishable, upon conviction, by a fine not exceeding $100.”;
(b) by inserting in paragraph (b) of sub-section (5) “any of before “the tax due”; and
(c) by omitting sub-section (6).

(2) The amendments made by sub-section (1) have effect, and shall be deemed to have had effect, as if those amendments had come into operation on 1 November 1979.

Formal Amendents

19. The Principal Act is amended as set out in Schedule 4.

——————

SCHEDULE 1 Section 10

SALES TAX ASSESSMENT ACT (No. 1) 1930

FORMAL AMENDMENTS

Provision	Amendment
Sub-section 3(1) (definition of “Sale of goods by wholesale”)	Omit “of this definition” (last occurring).
Sub-section 10(2)................................	Omit “Five hundred dollars”, substitute “$500”.
Sub-section 10(3)................................	Omit “Five hundred dollars”, substitute “$500”.
Sub-section 11(4b)..............................	Omit “sub-section (4) of section 11”, substitute “sub-section 11(4)”.
Sub-section 11(8a)..............................	Omit “Two thousand dollars”, substitute “$2,000”.
Sub-section 11(8b)..............................	Omit “sub-section 8a”, substitute “sub-section (8a)”.
Section 12............................................	Omit “Two hundred dollars”, substitute “$200”.
Section 13............................................	Omit “Two hundred dollars”, substitute “$200”.
Section 14............................................	Omit “Two hundred dollars”, substitute “$200”.
Section 15............................................	Omit “Two hundred dollars”, substitute “$200”.
Section 16............................................	Omit “sub-section (7) of section 3”, substitute “sub-section 3(7)”.
Sub-section 17(3)................................	Omit “paragraph (b) of sub-section (2)”, substitute “paragraph (2)(b)”.
Sub-section 18(2)................................	(a) Omit “seventy-five per centum”, substitute “75%”. (b) Omit “thirty-three and one-third per centum”, substitute “331/3%”.
Sub-section 18(3)................................	Omit “twenty per centum”, substitute “20%”.
Sub-section 18(3a)..............................	(a) Omit “paragraph (b) of sub-section (1)”, substitute “paragraph (1)(b)”. (b) Omit “or sub-section (3)”, substitute “or (3)”.
Paragraph 18(4)(d)..............................	Omit “sub-paragraph (i) of paragraph (c) but not as to the matters mentioned in sub-paragraph (ii) of that paragraph”, substitute “sub-paragraph (c)(i) but not as to the matters mentioned in sub-paragraph (c)(ii)”.
Paragraph 18(4)(e)..............................	Omit “sub-paragraph (ii) of paragraph (c) but not as to the matter mentioned in sub-paragraph (i) of that paragraph”, substitute “sub-paragraph (c)(ii) but not as to the matter mentioned in subparagraph (c)(i)”.
Paragraph 18(4)(f)...............................	Omit “sub-paragraph (i) of paragraph (c) and also as to the matters mentioned in sub-paragraph (ii) of that paragraph”, substitute “sub-paragraph (c)(i) and also as to the matters mentioned in sub-paragraph (c)(ii)”.
Sub-section 18(7)................................	Omit “sub-section (1) of section 3”, substitute “sub-section 3(1)”.
Sub-paragraph 18a(1)(c)(i)	Omit “sub-paragraphs (i) to (v) (inclusive) of paragraph (b)”, substitute “sub-paragraphs (b)(i) to (v) (inclusive)”.
Sub-paragraph 18a(1)(c)(ii)	Omit “sub-paragraph (vi) of paragraph (b)”, substitute “sub-paragraph (b)(vi)”.
Sub-section 18a(1)..............................	Omit “sub-section (1), (1b), (1c), (3a) or (4) of section 18”, substitute “sub-section 18(1), (1b), (1c), (3a) or (4)”.
Paragraph 18a(2) (a)...........................	Omit “sub-section (1) of section 3”, substitute “sub-section 3(1)”.
Paragraph 18a(4) (a)...........................	Omit “paragraph (b) of sub-section (1)”, substitute “paragraph (1)(b)”.
Paragraph 18a(4) (b)...........................	Omit “paragraph (b) of sub-section (1)”, substitute “paragraph (1)(b)”.
Paragraph 18a(5) (a)...........................	Omit “sub-section (1b) or (1c) of section 18”, substitute “sub-section 18(1b) or (1c)”.
Sub-paragraph 18a(6)(c)(i)	Omit “paragraph (b) of sub-section (1)”, substitute “paragraph (1)(b)”.
Sub-paragraph 18a(6)(c)(ii)	Omit “paragraph (b) of sub-section (1)”, substitute “paragraph (1)(b)”.
Paragraph 18a(7)(a)............................	Omit “sub-paragraph (i) of paragraph (c) of sub-section (6) but not as to the matters mentioned in sub-paragraph (ii) of that paragraph”, substitute “sub-paragraph (6)(c)(i) but not as to the matters mentioned in sub-paragraph (6)(c)(ii)”.

SCHEDULE 1— continued

Provision	Amendment
Paragraph 18a(7)(b)...............................	Omit “sub-paragraph (ii) of paragraph (c) of sub-section (6) but not as to the matter mentioned in sub-paragraph (i) of that paragraph”, substitute “sub-paragraph (6)(c)(ii) but not as to the matter mentioned in sub-paragraph (6)(c)(i)”.
Paragraph 18a(7)(c)...............................	Omit “sub-paragraph (i) of paragraph (c) of sub-section (6) and also to the matters mentioned in sub-paragraph (ii) of that paragraph”, substitute “sub-paragraph (6)(c)(i) and also as to the matters mentioned in sub-paragraph (6)(c)(ii)”.
Sub-section 18(9)...................................	Omit “sub-section (1) of section 3”, substitute “sub-section 3(1)”.
Section 21.............................................	(a) Omit “sub-section (3) of section 18”, substitute “sub-section 18(3)”. (b) Omit “twenty-one”, substitute “21”.
Sub-section 25(2)...................................	Omit “sub-section (3a) or (4) of section 18 or sub-section (5) or (6) of section 18a”, substitute “sub-section 18(3a) or (4) or sub-section 18a(5) or (6)”.
Sub-section 25(2b).................................	Omit “Two dollars”, substitute “$2”.
Sub-section 26(2)...................................	Omit “twenty-one”, substitute “21”.
Sub-section 26(3)...................................	Omit “three” (wherever occurring), substitute “3”.
Sub-section 26(5)...................................	Omit “sub-section (2) of section 18”, substitute “sub-section 18(2)”.
Section 29.............................................	Omit “ten per centum”, substitute “10%”.
Sub-section 32(1)...................................	Omit “fourteen”, substitute “14”.
Sub-section 35(4)...................................	Omit “six”, substitute “6”.
Sub-section 35(6)...................................	Omit “forty-two”, substitute “42”.
Sub-section 35(10).................................	Omit “forty-two”, substitute “42”.
Section 37.............................................	Omit “two”, substitute “2”.
Sub-section 38(2)...................................	Omit “One hundred dollars”, substitute “$100”.
Section 40.............................................	Omit “sub-section (4) of section 41 and sub-section (6) of section 42”, substitute “sub-section 41(4) and sub-section 42(6)”.
Sub-section 41(1)...................................	Omit “forty-two”, substitute “42”.
Sub-section 41(4)...................................	Omit “thirty”, substitute “30”.
Sub-section 42(1)...................................	Omit “thirty”, substitute “30”.
Sub-section 45(1)...................................	Omit “Four dollars nor more than Two hundred dollars”, substitute “$4 nor more than $200”.
Sub-section 45(2)...................................	Omit “paragraph (c) of sub-section (1)”, substitute “paragraph (1)(c)”.
Sub-section 46(1)...................................	(a) Omit “ten per centum”, substitute “10%”. (b) Omit “Two dollars” (wherever occurring), substitute “$2”.
Section 47.............................................	Omit “four”, substitute “4”.
Section 48.............................................	(a) Omit “One hundred dollars”, substitute “$100”. (b) Omit “One thousand dollars”, substitute “$1,000”.
Section 49.............................................	(a) Omit “One hundred dollars”, substitute “$100”. (b) Omit “One thousand dollars”, substitute “$1,000”.
Sub-section 50(1)...................................	Omit “three”, substitute “3”.
Sub-section 50(2)...................................	Omit “paragraph (a) or (c) of sub-section (1) of section 45”, substitute “paragraph 45(1)(a) or (c)”.
Section 52.............................................	Omit “Two dollars nor more than One hundred dollars”, substitute “$2 nor more than $100”.
Section 66.............................................	(a) Omit “Seven”, substitute “7”. (b) Omit “Fourteen”, substitute “14”. (c) Omit “One” (wherever occurring), substitute “1”. (d) Omit “Two”, substitute “2”. (e) Omit “three”, substitute “3”. (f) Omit “Six”, substitute “6”.
Paragraph 68(a).....................................	Omit “three”, substitute “3”.
Paragraph 68(c).....................................	Omit “One hundred dollars”, substitute “$100”.
Sub-section 69(2)...................................	Omit “seven”, substitute “7”.
Sub-section 70c(1).................................	Omit “Two hundred dollars”, substitute “$200”.
Section 70d...........................................	Omit “Two hundred dollars” (wherever occurring), substitute “$200”.
Sub-section 70e(1).................................	(a) Omit “five”, substitute “5”. (b) Omit “Two hundred dollars”, substitute “$200”.
Paragraph 73(b).....................................	Omit “Two dollars nor more than Forty dollars”, substitute “$2 nor more than $40”.

SCHEDULE 2 Section 13

STEVEDORING INDUSTRY CHARGE ASSESSMENT ACT 1947

FORMAL AMENDMENTS

Provision	Amendment
Sub-section 4(1) (definition of “the Fund”)	Omit “the sixth day of October, One thousand nine hundred and sixty-seven,”, substitute “6 October 1967”.
Sub-section 4(3)................................	Omit “paragraph (a) of the last preceding sub-section”, substitute “paragraph (2) (a)”.
Sub-section 5(4)................................	Omit “of this section or under section nine of this Act”, substitute “or under section 9”.
Sub-section 10(5)..............................	(a) Omit “the last preceding sub-section”, substitute “sub-section (4)”. (b) Omit “of this section”.
Sub-section 10(6)..............................	Omit “of this section”.
Section 10..........................................	Omit “Five hundred dollars or imprisonment for twelve months”, substitute “$500 or imprisonment for 12 months”.
Paragraph 11a(1)(a)..........................	Omit “one”, substitute “1”.
Sub-section 13(1)..............................	Omit “fourteen”, substitute “14”.
Section 19..........................................	(a) Omit “seventeen of this Act”, substitute “17”. (b) Omit “the last preceding section”, substitute “section 18”. (c) Omit “ten per centum”, substitute “10%”.
Sub-section 20(3)..............................	(a) Omit “the last preceding sub-section”, substitute “sub-section (2)”. (b) Omit “Two dollars”, substitute “$2”.
Sub-section 21(1)..............................	Omit “the King on behalf of”.
Sub-section 27(1)..............................	Omit “fourteen”, substitute “14”.
Sub-section 27(7)..............................	Omit “fifty-eight of this Act”, substitute “58”.
Sub-section 29(4)..............................	Omit “six”, substitute “6”.
Sub-section 29(5)..............................	Omit “the last preceding sub-section”, substitute “sub-section (4)”.
Sub-section 29(7)	Omit “of this section”.
Sub-section 31(1)..............................	(a) Omit “two” (first occurring), substitute “2”. (b) Omit “the next two succeeding sub-sections”, substitute “sub-sections (2) and (3)”.
Sub-section 32(2)..............................	Omit “One hundred dollars”, substitute “$100”.
Sub-section 34(1)..............................	Omit “Four dollars or more than Three hundred dollars”, substitute “$4 or more than $300”.
Sub-section 34(2)..............................	Omit “Twenty dollars or more than Four hundred dollars”, substitute “$20 or more than $400”.
Sub-section 34(4)..............................	Omit “paragraph (c) of sub-section (1) of this section”, substitute “paragraph (1)(c)”.
Sub-section 35(1)..............................	(a) Omit “of this sub-section” (wherever occurring). (b) Omit “ten per centum”, substitute “10%”. (c) Omit “Two dollars” (wherever occurring), substitute “$2”.
Sub-section 35(2)..............................	Omit “the last preceding section”, substitute “section 34”.
Section 36..........................................	Omit “four”, substitute “4”.
Section 37..........................................	(a) Omit “One hundred dollars”, substitute “$100”. (b) Omit “One thousand dollars”, substitute “$1,000”.
Section 38..........................................	Omit “Two dollars or more than one hundred dollars”, substitute “$2 or more than $100”.
Sub-section 39(1)..............................	(a) Omit “thirty-seven of this Act”, substitute “37”. (b) Omit “three”, substitute “3”.
Sub-section 39(2)..............................	Omit “paragraph (a) or (c) of sub-section (1) of section thirty-four of this Act”, substitute “paragraph 34(1)(a) or (c)”.
Sub-section 55(1)..............................	(a) Omit “Seven”, substitute “7”. (b) Omit “Fourteen”, substitute “14”. (c) Omit “One” (wherever occurring), substitute “1”. (d) Omit “Two”, substitute “2”. (e) Omit “Three”, substitute “3”. (f) Omit “Six”, substitute “6”.

SCHEDULE 2—continued

Provision	Amendment
Sub-section 55(2)............................	Omit “the last preceding sub-section”, substitute “sub-section (1)”.
Sub-section 57(2)............................	(a) Omit “three”, substitute “3”. (b) Omit “Four dollars”, substitute “$4”.
Sub-section 59(2)............................	Omit “the last preceding sub-section”, substitute “sub-section (1)”.
Sub-section 59(3)............................	(a) Omit “of this section”. (b) Omit “the last preceding paragraph”, substitute “paragraph (a)”.
Sub-section 60(1)............................	(a) Omit “five”, substitute “5”. (b) Omit “Two hundred dollars”, substitute “$200”.
Section 63........................................	Omit “Two dollars or more than Forty dollars”, substitute “$2 or more than $40”.

SCHEDULE 3 Section 16

TOBACCO CHARGES ASSESSMENT ACT 1955

FORMAL AMENDMENTS

Provision	Amendment
Section 2...........................................	Omit “the first day of January, One thousand nine hundred and fifty-six”, substitute “1 January 1956”.
Section 10........................................	(a) Omit “the last preceding sub-section”, substitute “sub-section (4)”. (b) Omit “of this section”. (c) Omit “Five hundred dollars or imprisonment for twelve months”, substitute “$500 or imprisonment for 12 months”.
Section 11........................................	Omit “the next succeeding section”, substitute “section 12”.
Sub-section 12(4)............................	Omit “the last preceding section”, substitute “section 11”.
Sub-section 12(6)............................	Omit “the last two preceding sub-sections”, substitute “sub-sections (4) and (5)”.
Section 13........................................	(a) Omit “three” substitute “3”. (b) Omit “twenty-one”, substitute “21”.
Section 14........................................	Omit “the last preceding section”, substitute “section 13”.
Sub-section 15(2)............................	Omit “the next succeeding sub-section”, substitute “sub-section (3)”.
Sub-section 17(1)............................	(a) Omit “three”, substitute “3”. (b) Omit “twenty-one”, substitute “21”.
Sub-section 18(1)............................	(a) Omit “the last preceding section” (wherever occurring), substitute “section 17”. (b) Omit “ten per centum”, substitute “10%”.
Sub-section 18(2)............................	(a) Omit “twelve of this Act”, substitute “12”. (b) Omit “eleven of this Act”, substitute “ 11”. (c) Omit “the last preceding sub-section”, substitute “sub-section (1)”.
Paragraph 19(2)(d)..........................	Omit “thirteen of this Act”, substitute “13”.
Sub-section 21(1)............................	Omit “the Queen on behalf of.
Sub-section 27(1)............................	Omit “fourteen”, substitute “14”.
Sub-section 27(2)............................	Omit “the last preceding sub-section”, substitute “sub-section (1)”.
Sub-section 27(5)............................	Omit “two”, substitute “2”.
Sub-section 30(1)............................	Omit “Four dollars and not more than Three hundred dollars”, substitute “$4 and not more than $300”.
Sub-section 30(2)............................	Omit “paragraph (a) or (c) of the last preceding sub-section”, substitute “paragraph (1)(a) or (c)”.
Sub-section 30(3)............................	(a) Omit “paragraph (a) or (b) of sub-section (1) of this section,” substitute “paragraph (1)(a) or (b)”. (b) Omit “Twenty dollars and not more than Four hundred dollars”, substitute “$20 and not more than $400”.
Sub-section 30(4)............................	Omit “the last preceding sub-section”, substitute “sub-section (3)”.

SCHEDULE 3—continued

Provision	Amendment
Sub-section 30(5)............................	Omit “paragraph (c) of sub-section (1) of this section”, substitute “paragraph (1)(c)”.
Paragraph 31(1)(a)..........................	(a) Omit “ten per centum”, substitute “10%”. (b) Omit “Two dollars”, substitute “$2”.
Paragraph 31(1)(b)..........................	Omit “Two dollars”, substitute “$2”.
Sub-section 31(2)............................	(a) Omit “the last preceding sub-section”, substitute “sub-section (1)”. (b) Omit “eighteen of this Act”, substitute “18”.
Sub-section 31(4)............................	Omit “sub-section (1) of the last preceding section”, substitute “sub-section 30(1)”.
Section 32........................................	Omit “sub-section (4) of the last preceding section”, substitute “sub-section 31(4)”.
Sub-section 40(2)............................	(a) Omit “three”, substitute “3”. (b) Omit “Four dollars”, substitute “$4”.
Paragraph 42(b)...............................	Omit “Forty dollars”, substitute “$40”.

SCHEDULE 4 Section 19

WOOL TAX (ADMINISTRATION) ACT 1964

FORMAL AMENDMENTS

Provision	Amendment
Sub-section 2(1)..............................	Omit “the next succeeding sub-section”, substitute “sub-section (2)”.
Sub-section 2(2)..............................	(a) Omit “of this Act”. (b) Omit “the first day of July, One thousand nine hundred and sixty-four”, substitute “1 July 1964”.
Sub-section 4(1) (definition of “certificate of appraisement”)

Omit “nineteen of this Act”, substitute “19”.
Sub-section 4(1) (definition of “prescribed certificate”)	(a) Omit “sub-section (1) of section twenty of this Act”, substitute “sub-section 20(1)”. (b) Omit “sub-section (1) of section twenty-one of this Act” (wherever occurring), substitute “sub-section 21(1)”. (c) Omit “sub-section (1) of section twenty-two of this Act” (wherever occurring), substitute “sub-section 22(1)”. (d) Omit “sub-section (2) of section twenty of this Act”, substitute “sub-section 20(2)”.
Sub-section 4(1) (definition of “registered wool-dealer”)	Omit “fourteen of this Act”, substitute “14”.
Sub-section 4(4)..............................	Omit “The last preceding sub-section”, substitute “Sub-section (3)”.
Sub-section 8(5)..............................	(a) Omit “the last preceding sub-section”, substitute “sub-section (4)”. (b) Omit “of this section”.
Section 8...........................................	Omit “Five hundred dollars or imprisonment for twelve months”, substitute “$500 or imprisonment for 12 months”.
Section 11........................................	Omit “the next succeeding section”, substitute “section 12”.
Sub-section 12(3)............................	Omit “paragraphs (d) and (e) of sub-section (1) of this section and in paragraphs (a) and (b) of the last preceding sub-section”, substitute “paragraphs (1)(d) and (e) and in paragraphs (2)(a) and (b)”.
Sub-section 13(1)............................	(a) Omit “the first day of July, One thousand nine hundred and sixty-four,”, substitute “1 July 1964”. (b) Omit “Two hundred dollars”, substitute “$200”.
Sub-section 14(4)............................	Omit “Two hundred dollars”, substitute “$200”.
Sub-section 15(1)............................	(a) Omit “the first day of July, One thousand nine hundred and sixty-four”, substitute “1 July 1964”. (b) Omit “Two hundred dollars”, substitute “$200”.

SCHEDULE 4—continued

Provision	Amendment
Sub-section 16(1)..............................	(a) Omit “the first day of July, One thousand nine hundred and sixty-four”, substitute “1 July 1964”. (b) Omit “Two hundred dollars”, substitute “$200”.
Sub-section 20(4)..............................	(a) Omit “the last preceding sub-section”, substitute “sub-section (3)”. (b) Omit “the next succeeding sub-section”, substitute “sub-section (5)”.
Sub-section 20(5)..............................	(a) Omit “the last preceding sub-section”, substitute “sub-section (4)”. (b) Omit “of this section”.
Section 21..........................................	Omit “Two hundred dollars”, substitute “$200”.
Section 22..........................................	Omit “Two hundred dollars”, substitute “$200”.
Sub-section 23(4)..............................	(a) Omit “the last preceding sub-section”, substitute “sub-section (3)”. (b) Omit “sub-section (1) of section 20 of this Act”, substitute “sub-section 20(1)”. (c) Omit “Four hundred dollars”, substitute “$400”.
Section 24..........................................	Omit “Four hundred dollars”, substitute “$400”.
Section 25..........................................	Omit “Four hundred dollars”, substitute “$400”.
Section 26..........................................	Omit “Two hundred dollars”, substitute “$200”.
Section 27..........................................	(a) Omit “sub-section (1) or sub-section (2) of section twenty of this Act”, substitute “sub-section 20 (1) or (2)”. (b) Omit “sub-section (1) of section twenty-one of this Act”, substitute “sub-section 21(1)”. (c) Omit “sub-section (1) of section twenty-two of this Act”, substitute “sub-section 22(1)”. (d) Omit “five”, substitute “5”. (e) Omit “Four hundred dollars”, substitute “$400”.
Section 28..........................................	Omit “twenty-one”, substitute “21”.
Section 29..........................................	Omit “twenty-one”, substitute “21”.
Section 30..........................................	Omit “twenty-one”, substitute “21”.
section 32...........................................	Omit “the last preceding section”, substitute “section 31”.
Section 36..........................................	Omit “twenty-eight, section twenty-nine, section thirty, section thirty-one or section thirty-two of this Act”, substitute “28, 29, 30, 31 or 32”.
Sub-section 38(1)..............................	(a) Omit “the next succeeding sub-section”, substitute “sub-section (2)”. (b) Omit “ten per centum”, substitute “10%”.
Sub-section 38(2)..............................	Omit “The last preceding sub-section”, substitute “sub-section (1)”.
Sub-section 40(2)..............................	(a) Omit “the last preceding sub-section”, substitute “sub-section (1)”. (b) Omit “Two dollars”, substitute “$2”.
Sub-section 40(3)..............................	Omit “the last preceding sub-section”, substitute “sub-section (2)”.
Section 42..........................................	Omit “the last preceding section”, substitute “section 41”.
Sub-section 44(1)..............................	Omit “the Queen on behalf of”.
Sub-section 45(3)..............................	Omit “the last preceding sub-section”, substitute “sub-section (2)”.
Sub-section 47(1)..............................	Omit “fourteen”, substitute “14”.
Sub-section 47(2)..............................	Omit “the last preceding sub-section”, substitute “sub-section (1)”.
Sub-section 47(5)..............................	Omit “two”, substitute “2”.
Sub-section 47(7)..............................	Omit “eighty-seven of this Act”, substitute “87”.
Sub-section 51(1)..............................	Omit “six”, substitute “6”.
Sub-section 51(3)..............................	Omit “sixty”, substitute “60”.
Sub-section 51(7)..............................	(a) Omit “the last three preceding sub-sections”, substitute “sub-sections (4), (5) and (6)”. (b) Omit “sixty”, substitute “60”.
Section 53..........................................	Omit “two”, substitute “2”.
Sub-section 56(1)..............................	Omit “sixty”, substitute “60”.
Sub-section 56(4)..............................	Omit “sixty”, substitute “60”.
Sub-section 57(1)..............................	(a) Omit “the last preceding section”, substitute “section 56”. (b) Omit “sixty”, substitute “60”.
Sub-section 57(3)..............................	Omit “the next succeeding section”, substitute “section 58”.
Sub-section 58(1)..............................	Omit “sub-section (4) of section fifty-six and section fifty-nine of this Act”, substitute “sub-section 56(4) and section 59”.
Sub-section 61(1)..............................	Omit “Three hundred dollars”, substitute “$300”.

SCHEDULE 4—continued

Provision	Amendment
Sub-section 61(2)...............................	Omit “Four hundred dollars”, substitute “$400”.
Sub-section 61(4)...............................	Omit “paragraph (c) of sub-section (1) of this section”, substitute “paragraph (1)(c)”.
Sub-section 62(1)...............................	(a) Omit “the last preceding section”, substitute “section 61”. (b) Omit “ten per centum”, substitute “10%”. (c) Omit “Two dollars” (wherever occurring), substitute “$2”. (d) Omit “thirty-eight of this Act”, substitute “38”.
Sub-section 62(2)...............................	Omit “the last preceding sub-section”, substitute “sub-section (1)”.
Sub-section 62(3)...............................	Omit “seventy of this Act”, substitute “70”.
Section 63...........................................	Omit “four”, substitute “4”.
Section 64...........................................	(a) Omit “One hundred dollars”, substitute “$100”. (b) Omit “One thousand dollars”, substitute “$1,000”.
Section 65...........................................	(a) Omit “One hundred dollars”, substitute “$100”. (b) Omit “One thousand dollars”, substitute “$1,000”.
Sub-section 66(1)...............................	Omit “Two thousand dollars or imprisonment for seven years”, substitute “$2,000 or imprisonment for 7 years”.
Sub-section 66(2)...............................	Omit “nineteen, section twenty, section twenty-one or section twenty-two of this Act”, substitute “19, 20, 21 or 22”.
Section 67...........................................	Omit “One hundred dollars”, substitute “$100”.
Sub-section 68(1)...............................	Omit “sixty-four or section sixty-five of this Act”, substitute “64 or 65”.
Sub-section 68(2)...............................	Omit “paragraph (a) or (c) of sub-section (1) of section sixty-one of this Act”, substitute “paragraph 61(1)(a) or (c)”.
Section 70...........................................	Omit “the next succeeding section”, substitute “section 71”.
Sub-section 71(2)...............................	Omit “One thousand dollars”, substitute “$1,000”.
Sub-section 84(1)...............................	(a) Omit “Seven”, substitute “7”. (b) Omit “Fourteen”, substitute “14”. (c) Omit “One” (wherever occurring), substitute “1”. (d) Omit “Two”, substitute “2”. (e) Omit “Three”, substitute “3”. (f) Omit “Six”, substitute “6”.
Sub-section 84(2)...............................	Omit “the last preceding sub-section”, substitute “sub-section (1)”.
Sub-section 86(3)...............................	Omit “three”, substitute “3”.
Sub-section 86(6)...............................	Omit “Four dollars”, substitute “$4”.
Sub-section 89(1)...............................	(a) Omit “five” (wherever occurring), substitute “5”. (b) Omit “Two hundred dollars”, substitute “$200”.
Sub-section 93(2)...............................	(a) Omit “the last preceding sub-section “, substitute “sub-section (1)”. (b) Omit “of this Act”.

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Taxation Debts (Abolition of Crown Priority) Act 1980 (Cth)

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