States (Tax Sharing and Health Grants) Amendment Act 1982
No. 8 of 1982
An Act to amend the States (Tax Sharing and Health Grants) Act 1981
[Assented to 30 March 1982]
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
Short title, &c.
1. (1) This Act may be cited as the States (Tax Sharing and Health Grants) Amendment Act 1982.
(2) The States (Tax Sharing and Health Grants) Act 1981 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Tax sharing grants for 1981-82
3. Section 8 of the Principal Act is amended—
(a) by inserting in sub-section (1) “other than the Northern Territory” after “State” (first occurring);
(b) by omitting sub-section (2) and substituting the following sub-section:
“(2) For the purposes of sub-section (1), the basic tax sharing grant, in relation to a State in respect of the year commencing on 1 July 1981, shall be an amount that is the product of $6,524,600,000 and the factor obtained by dividing the adjusted population figure in relation to that State in respect of that year by the total of the adjusted population figures in relation to all the States other than the Northern Territory in respect of that year.”; and
(c) by omitting sub-paragraphs (3) (b) (v) and (vi) and substituting the following word and sub-paragraph:
“and (v) in the case of Tasmania—2.00188.”.
4. After section 8 of the Principal Act the following sections are inserted:
Fixed tax sharing grant to the Northern Territory for 1981-82
“8a. The Northern Territory is entitled to the payment, in respect of the year commencing on 1 July 1981, by way of financial assistance, of $315,100,000.
Additional fixed tax sharing grant to Queensland for 1981-82
“8b. In addition to the payment to which Queensland is entitled under section 8 in respect of the year commencing on 1 July 1981, that State is entitled to the payment, in respect of that year, by way of financial assistance, of $9,000,000.”.
Minimum entitlements
5. Section 11 of the Principal Act is amended by omitting sub-section (3).
Review of distribution of Part II grants
6. Section 28 of the Principal Act is amended by adding at the end thereof the following sub-section:
“(2) In sub-section (1), ‘States’ does not include the Northern Territory.”.
Schedule 2
7. Schedule 2 to the Principal Act is repealed and the following Schedule substituted:
“SCHEDULE 2 Section 8
ALLOCATIONS TO STATES
Column 1 | Column 2 | Column 3 |
Name of State | Special allocations | Allocations in lieu of terminated specific purpose programs |
New South Wales............. | $ | $ |
24,500,000 | 23,300,000 |
Victoria.................... | 26,000,000 | 19,300,000 |
Queensland................. | 20,500,000 | 12,300,000 |
South Australia............... | 11,000,000 | 7,200,000 |
Western Australia............. | .. 5,000,000 | 4,800,000 |
Tasmania................... | 2,200,000”. |
Application
8. (1) An amount paid to a State under Part II of the Principal Act shall be taken, for the purposes of the Principal Act as amended by this Act, to have been paid under Part II of that Act as so amended.
(2) In sub-section (1), “State” includes the Northern Territory.
NOTE
1. No. 99, 1981.
Overview
The States (Tax Sharing and Health Grants) Amendment Act 1982 was enacted to make amendments to the States (Tax Sharing and Health Grants) Act 1981. The Act was passed by the Queen, in accordance with the Senate and the House of Representatives of the Commonwealth of Australia. Its primary objective is to adjust the tax sharing grants for the fiscal year 1981-82, including the allocation for the Northern Territory and an additional grant for Queensland, and to modify the review process for the distribution of Part II grants. The changes aim to ensure more equitable and specific allocations to the states and territories, taking into account their unique needs and circumstances.
Scope and Application
The States (Tax Sharing and Health Grants) Amendment Act 1982 applies to the states of Australia, specifically excluding the Northern Territory for certain provisions, as well as the Commonwealth of Australia. The Act amends the States (Tax Sharing and Health Grants) Act 1981 by adjusting the tax sharing grants for the year commencing on 1 July 1981. This includes altering the basic tax sharing grant calculation for the states and introducing specific grants for the Northern Territory and an additional grant for Queensland. The Act further amends the minimum entitlements and reviews the distribution of Part II grants, explicitly excluding the Northern Territory from the scope of the review. The provisions of this Act come into operation on the day it receives the Royal Assent. The amendments are comprehensive and directly affect the financial allocations between the Commonwealth and the states, excluding the Northern Territory from specific provisions and calculations.
Key Provisions
The States (Tax Sharing and Health Grants) Amendment Act 1982 (section 3) modifies the tax sharing provisions for the financial year 1981-82 by adjusting the formula for calculating basic tax sharing grants to the states, excluding the Northern Territory. The new formula uses a base amount of $6,524,600,000, adjusted by the state's population relative to the total population of all states excluding the Northern Territory (section 3(a) and (b)). It also revises the weighting factor for Tasmania (section 3(c)). Additionally, the Act introduces a fixed tax sharing grant of $315,100,000 for the Northern Territory and an additional grant of $9,000,000 for Queensland (sections 4 and 5). The Act removes the minimum entitlement provision for states (section 5) and excludes the Northern Territory from the review of the distribution of Part II grants (section 6). The new allocations for specific purpose programs are outlined in the substituted Schedule 2 (section 7).
Under the Act, the Commonwealth is required to calculate and pay tax sharing grants to the states based on the amended provisions. This includes determining the basic tax sharing grants for each state by applying the new formula and the specified weighting factor for Tasmania. The Commonwealth must also pay the fixed tax sharing grants to the Northern Territory and the additional grant to Queensland as stipulated in the Act. The Act mandates that these payments are considered as made under Part II of the amended Principal Act (section 8(1)). The obligation to review the distribution of Part II grants no longer includes the Northern Territory (section 6).
Breach of the obligations set out in this Act could potentially result in legal challenges or administrative actions regarding the validity or calculation of the tax sharing grants. However, the Act itself does not explicitly outline specific offences, penalties, or consequences for non-compliance. The enforcement of compliance would likely depend on the interpretation of the Act within the legal framework of the Principal Act and other relevant legislation. The potential remedies or sanctions would be determined in the context of the broader legal system, focusing on the adherence to the statutory requirements for grant distributions.