House of Representatives

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Chapter 10 - Miscellaneous

Outline of Chapter

10.1 This Chapter explains a number of miscellaneous provisions, including those that relate to the application of provisions of other Acts to those in the PGBA Bill or an entitlement Act. A regulation making power is also provided for. These provisions are contained in Part 13 of the PGBA Bill.

Detailed explanation of Part 13

Reviewable grant and benefit decisions

10.2 If you are dissatisfied with a decision of a certain kind made in relation to a grant or benefit scheme you can challenge it by using existing review mechanisms in the TAA 1953. You can object against the decision and, ultimately, request a review or appeal against it in the manner provided for in Part IVC of the TAA 1953. [Subclause 53(1)]

10.3 Decisions of this kind are 'reviewable grant or benefit decisions' and include decisions to:

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refuse an application for registration;

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cancel registration;

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make an assessment of the amount of a grant or benefit;

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amend an assessment of the amount of a grant or benefit;

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make an assessment of the amount of a penalty;

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amend an assessment of an amount of penalty;

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make an assessment where there is a trustee of a deceased estate; and

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amend an assessment where there is a trustee of a deceased estate.

[Subclause 53(2)]

Application of the Criminal Code

10.4 The Criminal Code is expressly stated to apply to all offences provided for in the PGBA Bill. [Clause 54]

Appropriation

10.5 Grants and benefits must be paid from the Consolidated Revenue Fund. An appropriation of that Fund for that purpose is provided for. [Clause 55]

Income tax treatment of grants and benefits

10.6 A grant or benefit is taken to be a subsidy for the purposes of section 15-10 of the ITAA 1997. This ensures that the recipient of a grant or benefit must include the amount of the grant or benefit in their assessable income for income tax purposes. [Clause 56]

Address for service

10.7 For the purposes of this Bill the address to which the Commissioner will deliver or send notices or other documents is:

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the address shown on the Australian Business Register (if the entity is registered on it);

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the address last notified to the Commissioner in any claim, application or other document under this Bill or an entitlement Act; or

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any other address the Commissioner reasonably believes to be the entity's address for service.

[Subclause 57(1)]

10.8 Notices or other documents may be served by posting them to the address you have notified to the Commissioner [subclause 57(2)] . However, the Commissioner may serve them by electronic transmission if the entity has claimed the grant or benefit electronically and has notified the Commissioner of an address for receipt by way of electronic transmission [subclause 57(3)] .

Service of documents if entity absent from Australia or cannot be found

10.9 If a document needs to be served on an entity in respect of any proceeding to recover a scheme debt and the Commissioner is satisfied (after reasonable enquiries) that:

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the entity is absent from Australia and does not have any agent in Australia on whom the document can be served; or

•

the entity cannot be found; then

the Commissioner may, without the court's leave, serve the document on the entity by posting it, or a sealed copy of it, to the entity at the entity's Australian address (including the entity's Australian place of business or residence) that is last known to the Commissioner. [Clause 58]

Authorised officers

10.10 References to an authorised officer performing functions under this Bill are taken to be references to an APS employee whom the Commissioner has authorised, in writing, to be an authorised officer for that purpose. [Clause 59]

Regulations

10.11 The Governor-General may make regulations necessary or convenient to the operations of this Bill or for giving effect to its provisions. Regulations may also be made prescribing matters required or permitted by this Bill. This provision confers the requisite authority for such regulations. [Clause 60]