EXPLANATORY STATEMENT
Location Offset Rules Amendment 2014 (No. 1)
Issued by the Authority of the Minister for the Arts
Income Tax Assessment Act 1997
Acts Interpretation Act 1901
Amending Instrument
Pursuant to subsections 376‑260(2) and (3) of the Income Tax Assessment Act 1997, and subsection 33(3) of the Acts Interpretation Act 1901, the Minister for the Arts may, by legislative instrument, make certain rules in relation to the Location Offset.
The Location Offset Rules 2008 were made by the Minister for the Environment, Heritage and the Arts on 5 February 2008. The Rules set out the application requirements and procedures for the issuing of provisional and final certificates for the Location Offset.
The purpose of the amending instrument is to update the name and address field of the ‘Form of auditor’s statement’ in Schedule 3 of the Rules.
The changed administrative arrangements ordered by the Governor-General on 18 September 2013 saw the Commonwealth department responsible for the administration of the scheme change from the Department of Regional Australia, Local Government, Arts and Sport to the Attorney-General’s Department. The amending instrument omits the name and address of a former Department responsible for administering the Location Offset from the ‘Form of auditor’s statement’ in Schedule 3, and substitutes instructions to insert the current address of the relevant department administering the Location Offset.
Consultation was not undertaken, as the amendment is minor and administrative in nature.
The amendment does not have a regulatory impact on businesses or individuals.
The instrument commences on the day after it is registered on the Federal Register of Legislative Instruments.
This amending instrument will be a legislative instrument for the purposes of the Legislative Instruments Act 2003.
Statement of Compatibility with Human Rights
Overview
The instrument amends the Location Offset Rules 2008, which were made pursuant to subsections 376-260(2) and (3) of the Income Tax Assessment Act 1997, and subsection 33(3) of the Acts Interpretation Act 1901.
Human rights implications
The instrument makes a technical and administrative amendment to the Location Offset Rules 2008.
The amendment in the instrument does not give rise to human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Conclusion
The amendment in the instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Authority: Subsections 376-260(2) of the
Income Tax Assessment Act 1997
Subsection 33(3) of the
Acts Interpretation Act 1901