National Taxation Reform (Fees) (No. 1) Regulations 2000

i National Taxation Reform (Fees) (No. 1) Regulations 2000 S.R. No. 39/2000 TABLE OF PROVISIONS Regulation Page 1. Objective 1 2. Authorising provision 1 3. Fee increases 1 ═══════════════ NOTES 4 -- 1 of 5 -- 1 STATUTORY RULES 2000 S.R. No. 39/2000 National Taxation Reform (Consequential Provisions) Act 2000 National Taxation Reform (Fees) (No. 1) Regulations 2000 The Governor in Council, on the recommendation of the Treasurer, makes the following Regulations: Dated: 6 June 2000 Responsible Minister: JOHN BRUMBY Treasurer HELEN DOYE Clerk of the Executive Council 1. Objective The objective of these Regulations is to provide for increases in certain fees set by statutory rules as a consequence of the introduction of the GST. 2. Authorising provision These Regulations are made under section 7 of the National Taxation Reform (Consequential Provisions) Act 2000. 3. Fee increases (1) Subject to sub-regulation (2), a fee described in Column 1 of the table and set by a statutory rule listed in Column 2 of the table is increased by 10% 1 . -- 2 of 5 -- S.R. No. 39/2000 National Taxation Reform (Fees) (No. 1) Regulations 2000 2 (2) If the amount of a fee increased in accordance with sub-regulation (1) would be an amount which is not a multiple of 5 cents, the increased amount of the fee must be reduced to the nearest multiple of 5 cents. TABLE Item Column 1 Description of fee Column 2 Statutory rule 1. Annual fee for monitoring a fire alarm system installed at a customer's premises if the alarm signal monitor point is monitored at a brigade classified by the Country Fire Authority as a Class A Urban Fire Brigade Country Fire Authority Regulations 1992 2, regulation 115(a) 2. Annual fee for monitoring a fire alarm system installed at a customer's premises if the alarm signal monitor point is monitored at a brigade classified by the Country Fire Authority as a Class A1 Urban Fire Brigade Country Fire Authority Regulations 1992, regulation 115(b) 3. Six-monthly rental for mining licence Mineral Resources (Titles) Regulations 1991 3, regulation 219 and Schedule 20 4. Annual fee for a permit under the Petroleum (Submerged Lands) Act 1982 Petroleum (Submerged Lands) (Fees) Regulations 1991 4, regulation 9 r. 3 -- 3 of 5 -- S.R. No. 39/2000 National Taxation Reform (Fees) (No. 1) Regulations 2000 3 Item Column 1 Description of fee Column 2 Statutory rule 5. Annual fee for a lease under the Petroleum (Submerged Lands) Act 1982 Petroleum (Submerged Lands) (Fees) Regulations 1991, regulation 10 6. Annual fee for a licence under the Petroleum (Submerged Lands) Act 1982 Petroleum (Submerged Lands) (Fees) Regulations 1991, regulation 11 7. Annual fee for initial or subsequent licence to moor a boat in certain waterways By-law No. 294: Waterways5, Schedule 1, Part 1 ═══════════════ r. 3 -- 4 of 5 -- S.R. No. 39/2000 National Taxation Reform (Fees) (No. 1) Regulations 2000 4 NOTES 1 Under the Commonwealth's GST legislation, GST is payable on taxable supplies in respect of the period commencing on 1 July 2000. Where a supply covers a period that commences before that date and ends after that date, GST is only payable on the proportion of the supply that occurs on or after that date. Section 7(7) of the National Taxation Reform (Consequential Provisions) Act 2000 provides that the increase in a fee under these Regulations does not apply to that part of a supply to which the fee relates that is in respect of the period before 1 July 2000. Example: Item No. 6 in the table refers to the annual fee for a licence under the Petroleum (Submerged Lands) Act 1982. The fee prescribed under regulation 11 of the Petroleum (Submerged Lands) (Fees) Regulations 1991 is $18 000. The effect of regulation 3 is to increase this fee by 10%, that is, $1800. So the annual fee is increased to $19 800. This fee will apply for a licence in respect of a year commencing on or after 1 July 2000. If the licence is for a year commencing before that day, the fee must be adjusted. For example, if the licence year commences on 1 June 2000, GST will only be payable in respect of 11 months of the licence year. In that case, the increase in the licence fee will be: $1800 $1650 × = 11 12 leading to a licence fee of $18 000 + $1650 = $19 650. 2 S.R. No. 180/1992. Reprint No. 1 as at 5 February 1998. Reprinted to S.R. No. 144/1997. Further amended by S.R. Nos 161/1998 and 92/1999. 3 S.R. No. 222/1991. Reprint No. 2 as at 26 February 1998. Reprinted to S.R. No. 175/1995. 4 S.R. No. 84/1991. 5 S.R. No. 327/1992 as amended by S.R. No. 98/1993. Notes -- 5 of 5 --