Australian Hearing Services Amendment Regulations 2000 (No. 1) 2000 No. 191
Statutory Rules 2000 No. 191
EXPLANATORY STATEMENT
Issued by authority of the Minister for Aged Care
Australian Hearing Services Act 1991
Australian Hearing Services Amendment Regulations 2000 (No. 1)
The Australian Hearing Services Act 1991 (the Act) establishes the Australian Hearing Services (AHS) as a statutory authority to provide hearing services.
Section 77 of the Act provides that the Governor-General may make regulations for the purposes of the Act. Section 62 of the Act provides that the Regulations may provide for charges to be payable to the Authority for the provision of services.
The purpose of the Regulations is to amend the Australian Hearing Services Regulations 1992 to provide for charges that are inclusive of a goods and services tax in accordance with A New Tax System (Goods and Services Tax) Act 1999 (the New Tax Act).
Details of the Regulations are as follows:
Regulation 1 provides that the name of the regulations may be cited as the Australian Hearing Services Amendment Regulations 2000 (No. 1).
Regulation 2 provides that the Regulations commence on gazettal.
Regulation 3 provides that the Australian Hearing Services Regulations 1992 are amended by Schedule 1.
Schedule 1 Amendments
Item 1 amends subregulation 4 (2) to increase the maximum charge allowable as a hearing aid service charge from $30 to $31.50.
Item 2 amends subregulation 4 (4) to increase the maximum charge allowable as a hearing aid service charge to a person under 21 years of age from $25 to $26.25.
Item 3 inserts a new subregulation 4 (8) to define that the charge mentioned in subregulation (2) or (4) is the price of the taxable supply within the meaning of the New Tax Act.
Item 4 inserts a new subregulation 6 (3) to define that the charge mentioned in clause 2 of the Schedule is the price of the taxable supply within the meaning of the New Tax Act.
Item 5 amends Schedule, clause 2, item 1 column 3 to increase the charge for audiometric testing from $110 to $119.
Item 6 substitutes Schedule, clause 2, item 2, column 3 with paragraphs that provide for an audiological compensation package, monaural, charge of $800 for 12 month periods that end on or before the first anniversary of the commencement of these Regulations and $821 for 12 month periods ending thereafter.
Item 7 substitutes Schedule, clause 2, item 3, column 3 with paragraphs that provide for an audiological compensation package, binaural, charge of $1,400 for 12 month periods that end on or before the first anniversary of the commencement of the proposed Regulations and $1,434 for 12 month periods ending thereafter.
Audiological compensation packages are the provision of certain hearing services in relation to a workers compensation claim.
Item 8 amends the charges in Schedule, clause 2, items 4, 5, 6, 8 and 9 to increase the respective charges by 8.5% and the charge in item 7 from $110 to $119.
Overview
The Australian Hearing Services Amendment Regulations 2000 (No. 1) were enacted to amend the Australian Hearing Services Regulations 1992 to incorporate the changes required by the introduction of the goods and services tax (GST) under the New Tax System (Goods and Services Tax) Act 1999. The Australian Hearing Services Act 1991 established the Australian Hearing Services as a statutory authority to provide hearing services, with the regulations governing the provision and charges for these services. This amendment was necessitated by the need to update the pricing of services to include the GST, thereby ensuring compliance with the new tax regime and reflecting the actual cost of services provided. The Regulations were issued by authority of the Minister for Aged Care, aiming to achieve a seamless integration of the GST into the existing charge structures for hearing services.
Scope and Application
The Australian Hearing Services Amendment Regulations 2000 (No. 1) amend the Australian Hearing Services Regulations 1992 to update the charges for hearing services provided by the Australian Hearing Services (AHS), a statutory authority established under the Australian Hearing Services Act 1991. The Regulations apply to the services provided by the AHS, which are primarily targeted towards individuals requiring hearing services, including those under 21 years of age, and entities or industries that may contract with AHS for such services. The amendments are made in accordance with the A New Tax System (Goods and Services Tax) Act 1999, ensuring that the charges are reflective of the applicable goods and services tax. The Regulations have a national reach, operating within the framework set by Commonwealth legislation. There are no stated exclusions or exemptions within these Regulations, though specific conditions may apply as outlined in the amended subregulations and schedule. The Regulations extend the application of the Act through the specified amendments to the charges and definitions within the Australian Hearing Services Regulations 1992.
Key Provisions
The Australian Hearing Services Amendment Regulations 2000 (No. 1) are designed to update the pricing structure of services provided under the Australian Hearing Services Act 1991 (the Act). Regulation 1 establishes the name of these regulations, while Regulation 2 sets the date of commencement as the day of their gazette. Regulation 3 indicates that these regulations amend the existing Australian Hearing Services Regulations 1992 as detailed in Schedule 1.
The primary amendments in Schedule 1 involve updating the maximum allowable charges for various hearing services to include a goods and services tax (GST) in accordance with the A New Tax System (Goods and Services Tax) Act 1999 (the New Tax Act). For example, Regulation 1, Item 1 increases the maximum charge for a hearing aid service from $30 to $31.50, and Item 2 increases the charge for a hearing aid service provided to a person under 21 years of age from $25 to $26.25. Other items in the Schedule adjust the charges for audiometric testing and audiological compensation packages, ensuring they reflect the GST. These changes aim to align the pricing with the new tax system and maintain consistency across the service charges.
The Regulations impose obligations on the Australian Hearing Services (AHS) to update their charge structures to reflect the new pricing inclusive of GST. These changes ensure that all fees charged for services align with the current tax laws, and the AHS must update their billing systems and documentation accordingly. The Regulations also require the AHS to inform clients of any changes in the charges for services, ensuring transparency and compliance with the updated pricing structure.
Failure to comply with the provisions of these Regulations could result in legal repercussions. Although specific offences and penalties are not detailed in the Explanatory Statement, breaches of such regulatory amendments in Australia typically incur penalties under the relevant Acts, which may include fines or other administrative penalties. Given the importance of these amendments for financial reporting and compliance, it is crucial for the AHS to adhere strictly to the updated charge structures to avoid any legal consequences.