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
Overview
The Location Offset Rules Amendment 2014 (No. 1) was enacted to update the administrative details in the Location Offset Rules 2008, specifically addressing the change in the department responsible for administering the scheme. This legislative instrument was issued by the Minister for the Arts and is an amendment to the Income Tax Assessment Act 1997 and the Acts Interpretation Act 1901. The primary objective of the amendment is to reflect the administrative changes that occurred on 18 September 2013, which resulted in the transfer of responsibilities from the Department of Regional Australia, Local Government, Arts and Sport to the Attorney-General's Department. The amendment modifies the 'Form of auditor's statement' in Schedule 3 of the Rules to ensure it includes the current address of the relevant department. This change is purely administrative and does not impose any regulatory impact on businesses or individuals. The amendment is compatible with human rights, as it does not affect any recognised or declared human rights.
Scope and Application
The Location Offset Rules Amendment 2014 (No. 1) amends the Location Offset Rules 2008, which were made under the authority of the Minister for the Arts in relation to the Location Offset provisions in the Income Tax Assessment Act 1997 and the Acts Interpretation Act 1901. The amendment is purely administrative, updating the name and address of the department responsible for the Location Offset scheme from the former Department of Regional Australia, Local Government, Arts and Sport to the current Attorney-General’s Department. This change is reflected in the 'Form of auditor’s statement' in Schedule 3 of the Rules, ensuring that the correct administrative contact details are provided for the scheme. The amendment does not affect any business or individual directly and is not intended to impose any new regulatory burdens. The amendment is compatible with human rights as it does not alter any substantive legal rights or obligations but rather updates administrative details to reflect current governmental structures. The instrument is a legislative instrument under the Legislative Instruments Act 2003 and comes into effect on the day after registration on the Federal Register of Legislative Instruments.
Key Provisions
The Location Offset Rules Amendment 2014 (No. 1) primarily updates the administrative details within the existing Location Offset Rules 2008 (section 2). Specifically, it involves the modification of the 'Form of auditor’s statement' in Schedule 3 to reflect the current department responsible for administering the Location Offset (section 3). This amendment is a response to the changed administrative arrangements that shifted responsibility for the scheme from the Department of Regional Australia, Local Government, Arts and Sport to the Attorney-General’s Department (section 4). The purpose of this change is purely administrative, aiming to ensure that the form used by auditors contains accurate and up-to-date information regarding the relevant department.
In terms of obligations, the Act requires that the 'Form of auditor’s statement' now include the current address of the Attorney-General’s Department, which is responsible for administering the Location Offset (section 5). This ensures that any communication or submission related to the Location Offset is directed to the correct department, facilitating a smooth process for those seeking provisional or final certificates under the scheme. There are no new obligations imposed on the parties or entities governed by the Act beyond ensuring the use of the updated form.
The amending instrument does not introduce any new offences or penalties, nor does it alter existing ones (section 6). The amendment is technical and administrative, aimed at maintaining the integrity and efficiency of the Location Offset scheme without impacting the regulatory environment for businesses or individuals. Therefore, there are no civil or criminal consequences for breach related to this particular amendment, as it does not affect the substantive rights or duties of those involved in the scheme.
The instrument is designed to be administratively compliant with human rights, as it does not alter any substantive rights or freedoms and does not introduce any new obligations that could impact individuals or businesses (section 7). Given its minor nature, no specific human rights implications have been identified, and the amendment is deemed compatible with the human rights and freedoms recognised under the Human Rights (Parliamentary Scrutiny) Act 2011. The instrument will commence on the day after its registration on the Federal Register of Legislative Instruments, ensuring timely implementation of the administrative update (section 8).