House of Representatives

Explanatory Memorandum

Circulated By Authority of the Hon Robert Mcclelland MP, Attorney-General

Schedule 2 - Amendment of amending Acts

89 The items in this Schedule relate to misdescribed or redundant amendments, or errors contained in amending Acts.

Item 1

90 Item 22 of Schedule 2 to the A New Tax System (Compensation Measures Legislation Amendment) Act 1999 purports to amend step 4 of method statement 2 in subpoint SCH6-A1(3) of the Veterans' Entitlements Act 1986 . However, the text after which the new text was to be inserted did not exactly match the text in the existing provision. This item corrects that misdescription.

Items 2 and 3

91 Item 114 of Schedule 2 to the Child Support Legislation Amendment (Reform of the Child Support Scheme - New Formula and Other Measures) Act 2006 omits and substitutes words from paragraphs 86(3B)(c) and 87(4D)(c) of the Family Law Act 1975 . The text to be omitted from paragraph 87(4D)(c) did not exactly match the text in that paragraph. This item corrects that misdescription by removing the reference to paragraph 87(4D)(c), which is amended by item 3 accordingly.

Item 4

92 Item 9 of Schedule 2 to the Education Legislation Amendment Act 2008 omits and substitutes words from subparagraphs 11D(1)(c)(i) and (ii) of the Indigenous Education (Targeted Assistance) Act 2000 . The text to be omitted did not exactly match the text in the subparagraphs. This item corrects that misdescription.

Item 5

93 Items 54 and 55 of Schedule 1 to the Export Market Development Grants Amendment Act 2008 omit certain terms from the list of terms defined in Part 9 of the Export Market Development Grants Act 1997 . The terms to be omitted were incorrectly identified. This item corrects that error.

Item 6

94 Item 244 of Schedule 22 to the Fair Work (Transitional Provisions and Consequential Amendments) Act 2009 (the misdescribed amendment ) purports to amend subclause 4(1) of Schedule 10 to the Workplace Relations Act 1996 . However, the text to be omitted from subclause 4(1) did not exactly match the text in that subclause and the amendment could not be made. This item repeals the misdescribed amendment. The consequential amendment is remade directly (in a corrected form) by item 27 of Schedule 1 to this Act.

Item 7

95 Item 34 of Schedule 3 to the Families, Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Act 2007 purports to omit text from section 98W of the Child Support (Assessment) Act 1989 . The text to be omitted did not exactly match the text of section 98W. This item corrects that misdescription.

Item 8

96 A note to item 37 of Schedule 3 to the Families, Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Act 2007 purports to alter the text of the heading to section 106A of the Child Support (Assessment) Act 1989 . The text to be replaced by the amendment was not correctly described. This item corrects that misdescription.

Item 9

97 Item 56 of Schedule 8 to the Families, Community Services and Indigenous Affairs Legislation Amendment (Child Support Reform Consolidation and Other Measures) Act 2007 omits and substitutes words in paragraph 1067L-F7(b) of the Social Security Act 1991 . The words to be omitted did not exactly match the text in the existing paragraph. This item corrects that misdescription.

Item 10

98 Item 29 of Schedule 1 to the Financial Sector Legislation Amendment (Review of Prudential Decisions) Act 2008 inserts a new paragraph (za) after paragraph (z) of the definition of reviewable decision in subsection 236(1) of the Life Insurance Act 1995 . Paragraph (z) of that definition was repealed by item 228 of Schedule 1 to the Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 . This item corrects the item heading, so that the new paragraph is inserted after paragraph (w) of that definition.

Item 11

99 Item 47 of Schedule 1 to the Financial Sector Legislation Amendment (Review of Prudential Decisions) Act 2008 purports to amend subsection 113(1) of the Superannuation Industry (Supervision) Act 1993 . Section 113 of the Superannuation Industry (Supervision) Act 1993 had already been repealed by item 9 of Schedule 3 to the Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 . Therefore, the amending item is redundant. This item repeals the redundant amending item.

Item 12

100 Item 26 of Schedule 3 to the First Home Saver Accounts (Consequential Amendments) Act 2008 amends the definition of reviewable decision in subsection 236(1) of the Life Insurance Act 1995 by omitting and substituting words. However, the item is inoperative because the words to be omitted had already been omitted by item 28 of Schedule 4 to the Financial Sector Legislation Amendment (Review of Prudential Decisions) Act 2008 . This item corrects that misdescription.

Item 13

101 Schedule 4 to the First Home Saver Accounts (Further Provisions) Amendment Act 2008 commences on the later of 2 dates. The second date is stated to be the commencement of Schedule 1 to the Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008 . That Act was amended by parliamentary amendment, so that Schedule 1 did not have a single commencement date. This item corrects the reference to the commencement provision in the First Home Saver Accounts (Further Provisions) Amendment Act 2008 so that it is clear what the second date is intended to be.

Item 14

102 Items 42 and 45 of Schedule 2 to the Further 1998 Budget Measures Legislation Amendment (Social Security) Act 1999 purports to insert text after the word "plus" in steps in the method statements in points 1067G-A1 and 1068-A1 of the Social Security Act 1991 . However, the word "plus" does not appear in the steps, but rather in the words at the foot of the method statements. The provisions have been amended since the enactment of this amending Act and there is no amendment that could be made to the amending items to make them operative. This item repeals the amending items.

Items 15 and 16

103 Item 31 of Schedule 4 to the Native Title Amendment (Technical Amendments) Act 2007 omits and substitutes words from subsections 251C(4) and (5) of the Native Title Act 1993 . The text to be omitted from subsection 251C(5) did not exactly match the text in that subsection. Item 15 corrects that misdescription by removing the reference to subsection 251C(5), which will be amended by item 16 accordingly.

Item 17

104 Item 17 of Schedule 1 to the Social Security and Veterans' Affairs Legislation Amendment Act 1995 purport to repeal and substitute subsections 9(3) and (4) of the Social Security Act 1991 . However, item 14 of Part 7 of the Schedule to the Social Security (Non-Budget Measures) Legislation Amendment Act 1995 had already repealed the subsections. Therefore item 17 is redundant. This item repeals the redundant item.

Item 18

105 Item 4 of Schedule 8 to the Social Security and Veterans' Affairs Legislation Amendment (Budget and Other Measures) Act 1998 omits and substitutes words in paragraph 1231A(2)(b) of the Social Security Act 1991 . Subsection 1231A(2) is not divided into paragraphs. However, item 6 of the same Schedule correctly amends subsection 1231A(2). Item 4 is therefore redundant. This item repeals the redundant item.

Item 19

106 Item 69 of Schedule 3 to the Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 omits text that did not appear in paragraph 1(2)(a) of Schedule 2 to the Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 . The text should have been omitted from that paragraph of Schedule 4 to that Act. This item corrects that misdescription.

Item 20

107 The heading to item 70 of Schedule 3 to the Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments and Other Budget Measures) Act 2008 incorrectly refers to Schedule 4 to the Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 . This item amends the item heading so that it correctly refers to Schedule 2 to the latter Act.

Item 21

108 Item 221 of Schedule 1 to the Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 purports to repeal and substitute an entry in column 4 of table item 49B in section 1190 of the Social Security Act 1991 . The item is misdescribed and could not be incorporated in the text as it appeared at consolidation. There was no entry referring to "Parenting Allowance Rate Calculator". There is no amendment that could be made to the amending item to make it operative. This item repeals the amending item.

Item 22

109 Item 22 of Schedule 7 to the Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998 purports to omit words from column 4 of table item 49B of section 1190 of the Social Security Act 1991 . The text to be omitted did not exactly match the text of the table item. The provision has been amended since the enactment of this amending Act and there is no amendment that could be made to the amending item to make it operative. This item repeals the amending item.

Item 23

110 The heading to item 1 of Schedule 2 to the Tax Laws Amendment (2006 Measures No. 1) Act 2006 incorrectly refers to subsection 12-5(2) of the Income Tax Assessment Act 1997 . This item amends the item heading so that it correctly refers to section 12-5 of the latter Act.

Item 24

111 Items 37 and 38 of Schedule 4 to the Tax Laws Amendment (2006 Measures No. 4) Act 2006 purports to amend the table in section 112-87 of the Income Tax Assessment Act 1997 , however, the amendments were misdescribed and could therefore not be consolidated in that Act. The intended amendments were made effectively by items 91 and 92 of Schedule 3 to the Tax Laws Amendment (2008 Measures No. 4) Act 2008 . Therefore, the amending items in the Tax Laws Amendment (2006 Measures No. 4) Act 2006 are redundant. This item repeals those amending items.

Item 25

112 Item 217 of Schedule 1 to the Tax Laws Amendment (2007 Measures No. 4) Act 2007 purports to amend subsection 3A(2) of the Taxation (Interest on Overpayments and Early Payments) Act 1983 , however, the amendment was misdescribed and could therefore not be consolidated in that Act. The intended amendment was made effectively by item 186 of Schedule 3 to the Tax Laws Amendment (2008 Measures No. 4) Act 2008 . Therefore, the amending item in the Tax Laws Amendment (2007 Measures No. 4) Act 2007 is redundant. This item repeals the redundant amending item.

Item 26

113 Item 42 of Schedule 4 to the Tax Laws Amendment (2007 Measures No. 4) Act 2007 purports to amend sub-subparagraph 47A(18)(d)(i)(G) of the Income Tax Assessment Act 1936 , however, the amendment was misdescribed and could therefore not be consolidated in that Act. The intended amendment was made effectively by item 12 of Schedule 3 to the Tax Laws Amendment (2008 Measures No. 4) Act 2008 . Therefore, the amending item in the Tax Laws Amendment (2007 Measures No. 4) Act 2007 is redundant. This item repeals the redundant amending item.

Item 27

114 This item repeals items 88 to 90 of Schedule 12 to the Tax Laws Amendment (2007 Measures No. 5) Act 2007 , which amend the provisions of the Industrial Research and Development Incentives Act 1976 . The latter Act is being repealed by item 2 of Schedule 3 to this Act. Therefore, the amendments are redundant.

Item 28

115 Item 564 of Schedule 2 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 purports to amend paragraph (a) of the definition of rollover provision in subsection 326-220(4) in Schedule 2H to the Income Tax Assessment Act 1936 , however the amendment was misdescribed and could therefore not be consolidated in that Act. The intended amendment was made effectively by item 42 of Schedule 3 to the Tax Laws Amendment (2008 Measures No. 4) Act 2008 . Therefore, the amending item in the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 is redundant. This item repeals the redundant amending item.

Item 29

116 Item 592 of Schedule 2 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 purports to amend section 11-15 of the Income Tax Assessment Act 1997 , however the amendment was misdescribed. This item corrects that misdescription so that the item heading of item 592 correctly refers to the table item headed "foreign aspects of income taxation" rather than "foreign aspect of income taxation".

Item 30

117 Item 52 of Schedule 3 to the Tax Laws Amendment (Small Business) Act 2007 purports to amend paragraph (b) of the definition of asset value in subsection 328-225(3) of the Income Tax Assessment Act 1997 . The text to be replaced by the amendment did not exactly match the text of the definition. This item corrects that misdescription.

Item 31

118 Item 55 of Schedule 3 to the Tax Laws Amendment (Small Business) Act 2007 purports to amend paragraph 328-225(4)(b) of the Income Tax Assessment Act 1997 . The text to be replaced by the amendment did not exactly match the text of the paragraph. This item corrects that misdescription.