Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018
No. 125, 2018
An Act to amend the law relating to taxation, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Amendments
A New Tax System (Australian Business Number) Act 1999
Taxation Administration Act 1953
Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018
No. 125, 2018
An Act to amend the law relating to taxation, and for related purposes
[Assented to 3 October 2018]
The Parliament of Australia enacts:
1 Short title
This Act is the Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information |
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. The whole of this Act | The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent. | 1 January 2019 |
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedules
Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendments
A New Tax System (Australian Business Number) Act 1999
1 Paragraphs 26(3)(jc) and (jd)
Repeal the paragraphs.
Taxation Administration Act 1953
2 Subsection 16‑147(6) in Schedule 1
Repeal the subsection.
3 Subsection 355‑65(8) in Schedule 1 (cell at table item 5, column headed “and the record or disclosure …”)
Repeal the cell, substitute:
(a) is of the fact of an entity’s actual or reasonably suspected non‑compliance with a *taxation law; and (b) is for the purpose of ensuring the entity’s compliance with the Fair Work Act 2009. |
4 Application of amendments
(1) The amendments made by item 1 of this Schedule apply in relation to the giving of copies of entries in the Australian Business Register on or after 2 December 2016.
(2) The amendment made by item 2 of this Schedule applies in relation to registrations made under section 16‑147 in Schedule 1 to the Taxation Administration Act 1953 on or after 2 December 2016.
(3) The amendment made by item 3 of this Schedule applies in relation to disclosures of information on or after 2 December 2016 (whether the information was acquired before, on or after that day).
(4) Despite subitem (3), a person does not commit an offence against section 355‑25 in Schedule 1 to the Taxation Administration Act 1953 in respect of conduct engaged in before the commencement of this Schedule, if the conduct would not have constituted an offence if the amendment made by item 3 of this Schedule did not apply.
[Minister’s second reading speech made in—
House of Representatives on 16 February 2017
Senate on 10 May 2018]
Overview
The Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018 was enacted by the Parliament of Australia to address issues related to the employment of working holiday makers and to improve compliance with tax and labour laws. This Act was assented to on 3 October 2018 and commenced on 1 January 2019. The primary objective of this Act is to enhance the regulation and oversight of employers who engage working holiday makers by establishing a register and imposing specific obligations on these employers. This legislative amendment is aimed at ensuring fair treatment and compliance with both taxation and labour laws for working holiday makers employed in Australia.
Scope and Application
The Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018 is an Act of the Parliament of Australia that primarily amends the law relating to taxation and introduces specific measures pertaining to employer obligations under the Fair Work Act 2009 for working holiday makers. The Act commenced on 1 January 2019, although specific provisions within the Act can apply retroactively from 2 December 2016. It affects entities, particularly employers, that are required to register for an Australian Business Number (ABN) under the A New Tax System (Australian Business Number) Act 1999 and those who are subject to the taxation laws outlined in the Taxation Administration Act 1953. The amendments made by this Act are intended to enhance compliance by ensuring that employers of working holiday makers adhere to the Fair Work Act. The Act does not specify exclusions or exemptions but rather introduces conditions under which entities must disclose information regarding non-compliance with taxation laws for the purpose of ensuring adherence to the Fair Work Act. The application of these amendments is further extended or restricted through subordinate instruments, which may include regulations or further legislative measures.
Key Provisions
The Treasury Laws Amendment (Working Holiday Maker Employer Register) Act 2018 (the "Act") primarily amends the A New Tax System (Australian Business Number) Act 1999 and the Taxation Administration Act 1953. Section 1 of the Act provides for its short title and states that it aims to amend the law relating to taxation and for related purposes. The Act came into force on 1 January 2019, as specified in Section 2. This date is one of the four specified dates occurring after the day the Act received Royal Assent. The Schedules of the Act detail the amendments and repeals to be made to the existing legislation.
The Act imposes specific requirements on entities subject to taxation laws. For example, under the A New Tax System (Australian Business Number) Act 1999, certain paragraphs are repealed, impacting how entities manage their compliance with taxation laws. Similarly, the Taxation Administration Act 1953 undergoes modifications, such as the repeal of a subsection and the amendment of another to ensure it aligns with the Fair Work Act 2009. These changes are designed to streamline the process of ensuring compliance with both taxation and employment laws.
Entities governed by the Act must adhere to the new provisions, which include providing specific information to the Australian Business Register and ensuring that any disclosures of non-compliance with taxation laws are made for the purpose of enforcing compliance with the Fair Work Act 2009. The amendments apply to actions taken on or after 2 December 2016, ensuring that entities have a clear timeline to adjust their practices accordingly.
Failure to comply with the provisions of the Act may result in various civil or criminal consequences. While the Act itself does not detail specific penalties, breaches of related taxation and employment laws could lead to penalties as prescribed in the amended Acts. For instance, non-compliance with the Fair Work Act 2009 could result in fines and other legal repercussions. Therefore, entities must ensure they are fully compliant with both the Act and the amended laws to avoid any adverse legal outcomes.