Acts of Parliament assented to - Act No. 79 to 86 of 2017

Overview

The Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017 and the Excise Tariff Amendment (Tobacco Duty Harmonisation) Act 2017 were assented to by the Governor-General on 15 August 2017. These Acts were introduced to address the problem of discrepancies in tobacco duties between the Customs Tariff Act 1995 and the Excise Tariff Act 1921, creating a gap that potentially facilitated tobacco smuggling and tax evasion. The policy objective was to harmonise tobacco duties across these Acts to enhance revenue collection and deter illegal tobacco trade. The Australian Immunisation Register and Other Legislation Amendment Act 2017, assented to on 16 August 2017, aimed to amend the law relating to immunisation and family assistance, enhancing the effectiveness and coverage of the Australian Immunisation Register. The Customs Tariff Amendment (Incorporation of Proposal and Other Measures) Act 2017, the Education Legislation Amendment (Provider Integrity and Other Measures) Act 2017, the Fair Work Amendment (Corrupting Benefits) Act 2017, the Interactive Gambling Amendment Act 2017, and the Safe Work Australia Amendment (Role and Functions) Act 2017 also received assent on 16 August 2017, each addressing specific legislative gaps in their respective areas of law, including customs tariffs, higher education, labour relations, gambling regulation, and workplace safety.

Scope and Application

The Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017 and the Excise Tariff Amendment (Tobacco Duty Harmonisation) Act 2017 apply to all persons and entities involved in the importation, manufacture, and supply of tobacco products in Australia. These Acts amend the Customs Tariff Act 1995 and the Excise Tariff Act 1921, respectively, to harmonise tobacco duties across Australia, ensuring a consistent taxation regime for tobacco products. The Acts cover all tobacco products, including cigarettes, cigars, and smokeless tobacco, and apply nationally across all states and territories. The legislation is designed to standardise the duties imposed on tobacco products, which is expected to deter illicit trade and generate additional revenue for the Commonwealth. These Acts do not explicitly state exclusions or exemptions, but their application is subject to existing legislative frameworks and any relevant subordinate instruments. The Australian Immunisation Register and Other Legislation Amendment Act 2017 amends the law relating to immunisation and family assistance. This Act applies to all individuals and entities involved in the provision of immunisation services and the administration of family assistance payments. It modifies the Australian Immunisation Register Act 1998 to ensure that the national immunisation register is up-to-date and accurate, which is essential for public health surveillance and the prevention of vaccine-preventable diseases. The Act also amends the Social Security Act 1991 to improve the integrity of family assistance payments, ensuring they are provided to those who genuinely need them. This Act applies nationally across Australia and is intended to enhance the effectiveness of immunisation programs and the delivery of family assistance. The Education Legislation Amendment (Provider Integrity and Other Measures) Act 2017 amends the law relating to higher education and education services for overseas students. It applies to all higher education providers, including universities and vocational education and training institutions, as well as students, particularly those from overseas. This Act introduces measures to improve the integrity of the higher education sector and ensure that students receive quality education services. It modifies the Education Services for Overseas Students Act 2000 to strengthen oversight of education providers and enhance protections for overseas students. The Act applies nationally across Australia, aiming to maintain high standards in the education sector and protect the interests of students.

Key Provisions

The Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017 (No. 79 of 2017) and the Excise Tariff Amendment (Tobacco Duty Harmonisation) Act 2017 (No. 80 of 2017) make significant amendments to the Customs Tariff Act 1995 and the Excise Tariff Act 1921, respectively, by aligning the duties on tobacco products. These Acts effectively harmonise the taxation on tobacco products across different jurisdictions. The primary operative sections (sections 2 and 3) detail the specific changes to the duty rates, ensuring that they are consistent across the board. The Australian Immunisation Register and Other Legislation Amendment Act 2017 (No. 81 of 2017) introduces amendments to the law relating to immunisation and family assistance. Section 3 of the Act requires that certain details about the administration of immunisations be recorded on the Australian Immunisation Register, ensuring a comprehensive and accurate record of immunisations administered in Australia. Additionally, it mandates that parents or guardians of children who are due for immunisation provide proof of immunisation status when applying for family assistance payments (section 4). These provisions ensure better tracking and management of immunisation records, while also linking immunisation compliance to eligibility for certain family assistance benefits. The Education Legislation Amendment (Provider Integrity and Other Measures) Act 2017 (No. 83 of 2017) includes measures to enhance the integrity of the higher education sector and education services for overseas students. Section 5 of the Act imposes new obligations on educational institutions to ensure that their marketing practices are not misleading and that they provide accurate information to prospective students. Furthermore, section 6 mandates that institutions must report any breaches of these obligations to the relevant authorities, thereby ensuring accountability and transparency in the sector. The Fair Work Amendment (Corrupting Benefits) Act 2017 (No. 84 of 2017) introduces amendments to the Fair Work Act 2009, aiming to address corrupting benefits in the workplace. Section 3 of the Act establishes that providing a corrupting benefit to an employee, or influencing an employee through a corrupting benefit, is an unfair work practice. This is intended to curb unethical practices and maintain a fair and transparent working environment. Additionally, section 4 imposes penalties for breaches, including fines of up to $66,000 for individuals and $330,000 for corporations, reinforcing the seriousness of such misconduct. The Interactive Gambling Amendment Act 2017 (No. 85 of 2017) amends the Interactive Gambling Act 2001 to strengthen the regulation of interactive gambling activities. Section 3 of the Act introduces new offences related to the provision of interactive gambling services to Australian residents without proper authorisation. The penalties for contravening these provisions can include fines of up to $550,000 for individuals and $2.75 million for corporations, underscoring the gravity of operating without the requisite authorisation. These amendments aim to protect consumers and ensure that interactive gambling services are provided in a regulated and safe manner.