Explanatory Memorandum
(Circulated by authority of the Minister for Veterans' Affairs, The Honourable Bruce Billson MP)Schedule 1 - Consequential amendments
Aged Care Act 1997
Item 1
Item 1 amends paragraph 86-3(i) of the Aged Care Act 1997 by repealing the existing paragraph and substituting a new paragraph.
New paragraph 86-3(i) provides that the Secretary to the Department of Health and Ageing may disclose protected information to the Secretary to the Department of Veterans' Affairs, for purposes connected with the provision of treatment under either Part V of the Veterans' Entitlements Act 1986 (VEA) or Chapter 6 of the Military Rehabilitation and Compensation Act 2004 (MRCA) or the Australian Participants in British Nuclear Tests (Treatment) Act 2006 .
Item 2
Item 2 amends paragraph 86-6(a) of the Aged Care Act 1997 by repealing the words "or section 409 of the Military Rehabilitation and Compensation Act 2004 " and substituting the words ", section 409 of the Military Rehabilitation and Compensation Act 2004 or clause 36 of the Australian Participants in British Nuclear Tests (Treatment) Act 2006 ".
This amendment establishes that it is an offence if a person discloses protected information under clause 36 of the Australian Participants in British Nuclear Tests (Treatment) Act 2006 for purposes other than those authorised by section 86-6.
A note at the end of the item points out that the existing heading to section 86-6 is replaced by the heading " Limits on use of protected information disclosed under certain legislation ".
Item 3
Item 3 amends subsection 96-10(2) by adding a new paragraph (c). New paragraph (c) provides that subsection 96-10(1) does not apply to any amount payable in respect of treatment (within the meaning of the Australian Participants in British Nuclear Tests (Treatment) Act 2006 ) that the Repatriation Commission has arranged under clause 12 of that Act.
Item 4
Item 4 amends the note at the end of subsection 96-10(2) by omitting the words "and the Military Rehabilitation and Compensation Act 2004 " and substituting the words ", the Military Rehabilitation and Compensation Act 2004 and the Australian Participants in British Nuclear Tests (Treatment) Act 2006 ".
Income Tax Assessment Act 1997
Item 5
Item 5 amends the table in section 11-15 of the Income Tax Assessment Act 1997 (ITAA) by adding, in alphabetical order, an entry for "travelling expenses for Australian participants in British nuclear tests".
Item 6
Item 6 amends the ITAA by inserting a new Subdivision 52-CB after Subdivision 52-CA. New Subdivision 52-CB provides that a payment of travelling expenses made to a person under Part 3 of the Australian Participants in British Nuclear Tests (Treatment) Act 2006 is exempt from income tax.
National Health Act 1953
Item 7
Item 7 amends the definition of Repatriation nursing home patient in subsection 4(1) of the National Health Act 1953 by adding a new paragraph (c) to include a person under clause 15 of the Australian Participants in British Nuclear Tests (Treatment) Act 2006 .
Item 8
Item 8 amends the definition of medicare card in subsection 84(1) of the National Health Act 1953 by repealing the existing paragraph (b) and substituting a new paragraph (b).
New paragraph (b) provides that a medicare card includes a card or written authorisation provided to a person that evidences a person's eligibility for pharmaceutical benefits under a scheme that applies under clause 18 of the Australian Participants in British Nuclear Tests (Treatment) Act 2006 .
Item 9
Item 9 amends the definition of repatriation pharmaceutical benefit to include a pharmaceutical benefit within the meaning of subclause 4(1) of the Australian Participants in British Nuclear Tests (Treatment) Act 2006 .
Item 10
Item 10 makes a minor technical drafting amendment.
Item 11
Item 11 adds a new subparagraph at the end of paragraph 84C(4A)(a). The new subparagraph provides that the supply or repeated supply of a pharmaceutical benefit is not taken into account for the purposes of section 84C if it was supplied under a scheme that applies under clause 18 of the Australian Participants in British Nuclear Tests (Treatment) Act 2006 and at the time of the supply the person was not a holder of an entitlement card.
Social Security Act 1991
Item 12
Item 12 inserts a new paragraph 10B(4)(cb) after paragraph 10B(4)(ca) of the Social Security Act 1991 . The new paragraph includes in the definition of income assistance , a payment under the Australian Participants in British Nuclear Tests (Treatment) Act 2006 that is exempt from income tax under Subdivision 52-CB of the ITAA.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).