EXPLANATORY STATEMENT
Income Tax Assessment Act 1997
Acts Interpretation Act 1901
Film Certification Advisory Board Rules 2008 (Amendment No. 1 of 2011)
(Issued by authority of the Minister for the Arts)
The Film Certification Advisory Board Rules 2008 (the Rules) were made by the Minister for the Environment, Heritage and the Arts pursuant to subsection 376‑260(1) of the Income Tax Assessment Act 1997 (the Act) on 5 February 2008.
The purpose of the instrument is to amend the Rules to reflect the changed administration arrangements ordered by the Governor-General under which the Commonwealth department responsible for the administration of the scheme changed.
The Film Certification Advisory Board (the Board) functions include the assessment of applications under the Location Offset and Post, Digital and Visual Effects (PDV) Offset and the provision of advice to the Arts Minister on the offsets.
The Board consists of a Chair and two other members. The Chair is an SES employee nominated by the Arts Secretary and the two other members are appointed by the Arts Minister.
The amendments contained in the instrument are necessary to reflect the changed administration arrangements ordered by the Governor-General. In addition, the definition of ‘Department’ in the Rules is unnecessary as the Act already defines ‘Arts Department’ in section 995-1 and therefore will be deleted by this instrument. Consequently the two references in the Rules to ‘Department’ have been substituted with ‘Arts Department’.
Consultation was considered unnecessary as the amendments are minor.
This instrument is a legislative instrument for the purposes of the Legislative Instruments Act 2003.
The instrument commences on the day after it was registered on the Federal Register of Legislative Instruments.
Overview
The Film Certification Advisory Board Rules 2008 (Amendment No. 1 of 2011) were enacted to amend the Film Certification Advisory Board Rules 2008, which were originally made under the Income Tax Assessment Act 1997. The amendments were issued by the Minister for the Arts to address the changed administration arrangements ordered by the Governor-General. The Act was passed by the Parliament of Australia and aims to facilitate the assessment of applications under the Location Offset and the Post, Digital and Visual Effects (PDV) Offset, as well as providing advice to the Arts Minister on these matters. The Board consists of a Chair and two other members, who are appointed to ensure the proper functioning of the scheme. The amendments are minor, and the instrument does not require consultation due to the nature of the changes. The Legislative Instruments Act 2003 governs this instrument, which commences on the day after it is registered on the Federal Register of Legislative Instruments.
Scope and Application
The Film Certification Advisory Board Rules 2008 (Amendment No. 1 of 2011) apply to the Film Certification Advisory Board, which is responsible for assessing applications under the Location Offset and Post, Digital and Visual Effects (PDV) Offset and providing advice to the Minister for the Arts. This instrument amends the original rules to reflect the changed administration arrangements ordered by the Governor-General, ensuring the Board operates under the correct department as prescribed by the Income Tax Assessment Act 1997. The amendments also involve the deletion of the term ‘Department’ from the rules, replacing it with ‘Arts Department’ to align with the definitions provided in the Act. These changes streamline the administrative processes of the Board, ensuring compliance with the current legislative framework. The amendments are considered minor, and as such, consultation was deemed unnecessary. The instrument, which is a legislative instrument under the Legislative Instruments Act 2003, commences on the day after its registration on the Federal Register of Legislative Instruments.
Key Provisions
The Film Certification Advisory Board Rules 2008 (Amendment No. 1 of 2011) primarily amend the original Rules made under the Income Tax Assessment Act 1997 to reflect changes in the administration arrangements for the scheme (section 1). This includes the replacement of the term ‘Department’ with ‘Arts Department’ throughout the Rules, as the term ‘Arts Department’ is already defined in the Act (section 995-1). The purpose of these amendments is to ensure consistency with the existing definitions in the Act and to align with the new administration arrangements ordered by the Governor-General. The amendments are considered minor and did not require formal consultation.
The obligations imposed by these amendments include the requirement for the Film Certification Advisory Board to continue its functions as per the original Rules, which involve the assessment of applications under the Location Offset and Post, Digital and Visual Effects (PDV) Offset, as well as providing advice to the Arts Minister on the offsets (subsection 376-260(1)). The Board's composition remains unchanged, with a Chair nominated by the Arts Secretary and two other members appointed by the Arts Minister. The amendments do not introduce new obligations but ensure the Rules are consistent with the current legislative framework and administrative arrangements.
There are no specific offences, penalties, or consequences for breach outlined in the Explanatory Statement. However, it is implied that adherence to the amended Rules is necessary to ensure compliance with the Income Tax Assessment Act 1997. Any failure to comply with the Rules, as amended, could potentially lead to administrative or legal consequences under the relevant sections of the Act. The maximum penalties for breaches of the Income Tax Assessment Act 1997 can vary widely depending on the specific provision breached, ranging from fines to imprisonment terms. Given that these amendments aim to ensure compliance with the legislative framework, non-compliance could result in enforcement actions as per the original provisions of the Act.