National Taxation Reform (Further Consequential Provisions) Act 2000

i National Taxation Reform (Further Consequential Provisions) Act 2000 Act No. 24/2000 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 1. Purpose 1 2. Commencement 1 PART 2—ACCIDENT COMPENSATION ACT 1985 3 3. Penalties on employers for non-compliance 3 PART 3—FUNERALS (PRE-PAID MONEY) ACT 1993 5 4. GST payments do not have to be invested 5 PART 4—GAMBLING LEGISLATION 6 5. Casino Control Act 1991 6 6. Casino (Management Agreement) Act 1993 7 7. New section 6F inserted in Casino (Management Agreement) Act 1993 7 6F. Ratification of the sixth Deed of Variation 7 8. Consequential amendments to Casino (Management Agreement) Act 1993 7 9. New Schedule 7 inserted in Casino (Management Agreement) Act 1993 8 SCHEDULE 7 8 ANNEXURE 12 SCHEDULE SIX 12 10. Interactive Gaming (Player Protection) Act 1999 14 11. Tattersall Consultations Act 1958 15 -- 1 of 33 -- Section Page ii PART 5—RACING ACT 1958 16 12. Consequential amendments 16 13. New sections 91B, 91C, 91D and 91E inserted 17 91B. Bookmaker's licence levy 17 91C. Bookmaking development fund 19 91D. Ministerial approval of rules and guidelines 20 91E. Provision of information regarding betting records 21 14. Further consequential amendment 22 15. New Part V inserted 22 PART V—GENERAL 22 96. Transitional provision on repeal of Part VI 22 16. Repeal of Part VI 23 PART 6—TRANSPORT ACCIDENT ACT 1986 24 17. Adjustment of transport accident charges for GST 24 PART 7—STATUTORY FEES AND CHARGES 28 18. Cemetery fees 28 19. Legal Practice Act 1996 29 20. Trustee companies' commissions and fees 29 ═══════════════ NOTES 31 -- 2 of 33 -- 1 National Taxation Reform (Further Consequential Provisions) Act 2000 † [Assented to 16 May 2000] The Parliament of Victoria enacts as follows: PART 1—PRELIMINARY 1. Purpose The purpose of this Act is to make further amendments to State legislation as a consequence of national taxation reform. 2. Commencement Victoria No. 24 of 2000 -- 3 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 2 (1) This Act (except Parts 2 and 5 and sections 10, 19 and 20) comes into operation on the day after the day on which it receives the Royal Assent. (2) Part 2 and sections 10, 19 and 20 come into operation on 1 July 2000. (3) Part 5 comes into operation on 3 July 2000. _______________ -- 4 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 3 PART 2—ACCIDENT COMPENSATION ACT 1985 3. Penalties on employers for non-compliance (1) In section 108(5) of the Accident Compensation Act 1985, for paragraph (a) substitute— "(a) impose on the employer a penalty calculated in accordance with the method determined under sub-section (5A); or". (2) After section 108(5) of the Accident Compensation Act 1985 insert— "(5A) The Governor in Council, by Order published in the Government Gazette, may determine the method for calculating the penalty payable by an employer who fails without reasonable cause to forward a claim to the Authority as required by this section. (5B) The Authority may recover a penalty imposed under sub-section (5)(a) in a court of competent jurisdiction as a debt due to the Authority.". (3) In section 127 of the Accident Compensation Act 1985, for sub-section (2) substitute— "(2) If the Authority has assumed the employer's liability under sub-section (1), the Authority may impose on the employer a penalty calculated in accordance with the method determined under sub-section (3). (3) The Governor in Council, by Order published in the Government Gazette, may determine the method for calculating the penalty payable by an employer if the Authority has assumed the employer's liability under sub-section (1). No. 10191. Reprint No. 9 as at 4.00 p.m. on 30 June 1999. s. 3 -- 5 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 4 (4) The Authority may recover a penalty imposed under sub-section (2) in a court of competent jurisdiction as a debt due to the Authority.". _______________ s. 3 -- 6 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 5 PART 3—FUNERALS (PRE-PAID MONEY) ACT 1993 4. GST payments do not have to be invested (1) In section 3(1) of the Funerals (Pre-Paid Money) Act 1993, after the definition of "funeral service" insert— ' "GST" has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;'. (2) In section 6 of the Funerals (Pre-Paid Money) Act 1993, for sub-section (4) substitute— "(4) Sub-sections (1) and (3) do not apply to— (a) an administration fee or brokerage fee paid in respect of a pre-paid funeral contract; or (b) an amount paid in respect of any GST payable on the supply to which a pre- paid funeral contract relates.". _______________ No. 33/1993. Amended by Nos 17/1999 and 37/1999. s. 4 -- 7 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 6 PART 4—GAMBLING LEGISLATION 5. Casino Control Act 1991 (1) In section 81J of the Casino Control Act 1991— (a) in sub-section (1), after the definition of "gross betting revenue" insert— ' "GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth; "State tax credit" for a casino operator in respect of a month, means an amount equal to the amount that would be determined under Division 126 of the GST Act as the casino operator's global GST amount for that month if the only gambling supplies by the casino operator attributable to that month were gambling supplies related to approved betting competitions conducted by the casino operator during that month;'; (b) in sub-section (2), for "A casino operator" substitute "Subject to sub-section (2A), a casino operator". (2) After section 81J(2) of the Casino Control Act 1991 insert— "(2A) The amount of tax payable by a casino operator under sub-section (2) in respect of a month is to be reduced by the State tax credit for the casino operator in respect of that month. (2B) A casino operator must give the Treasurer any information the Treasurer requires to determine the State tax credit for the casino operator in respect of a month.". No. 47/1991. Reprint No. 4 as at 1 January 1999. Further amended by No. 41/1999. s. 5 -- 8 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 7 6. Casino (Management Agreement) Act 1993 In section 4 of the Casino (Management Agreement) Act 1993— (a) in the definition of "the Agreement", after "fifth Deed of Variation" insert "and the sixth Deed of Variation"; (b) after the definition of "the fifth Deed of Variation" insert— ' "the sixth Deed of Variation" means the deed of variation to the management agreement for the Melbourne Casino Project, a copy of which is set out in Schedule 7.'. 7. New section 6F inserted in Casino (Management Agreement) Act 1993 After section 6E of the Casino (Management Agreement) Act 1993 insert— "6F. Ratification of the sixth Deed of Variation (1) The sixth Deed of Variation is ratified and takes effect as if it had been enacted in this Act. (2) The Agreement is amended as provided in the sixth Deed of Variation.". 8. Consequential amendments to Casino (Management Agreement) Act 1993 In the Casino (Management Agreement) Act 1993— (a) in section 7(2), after "6E(1)" insert "or 6F(1)"; (b) in section 11(5), for "and 22C" substitute ", 22C and 22D". No. 94/1993. Reprint No. 2 as at 5 September 1997. Further amended by Nos 16/1997 and 90/1998. s. 6 -- 9 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 8 9. New Schedule 7 inserted in Casino (Management Agreement) Act 1993 After Schedule 6 to the Casino (Management Agreement) Act 1993 insert— 'SCHEDULE 7 SIXTH DEED OF VARIATION TO THE MANAGEMENT AGREEMENT MELBOURNE CASINO PROJECT DEED dated 3 April 2000 BETWEEN THE HONOURABLE JOHN PANDAZOPOULOS MP, the Minister of the Crown for the time being administering the Casino Control Act acting for and on behalf of the State of Victoria ('State') AND CROWN LIMITED ACN 006 973 262 with its registered office at Level 2, 54 Park Street, Sydney, New South Wales ('Company') RECITALS A. The State and the Company entered into an agreement dated 20 September 1993 ratified by and scheduled to the Casino (Management Agreement) Act 1993 ('Management Agreement') B. The Management Agreement has been varied by: (a) a deed of variation dated 14 November 1994 ratified by and scheduled to the Casino (Management Agreement Amendment) Act 1994 and inserted as a schedule to the Casino (Management Agreement) Act 1993; (b) a deed of variation dated 12 October 1995 ratified by and scheduled to the Casino (Management Agreement) (Further Amendment) Act 1995 and inserted as a schedule to the Casino (Management Agreement) Act 1993; (c) a deed of variation dated 3 June 1996 ratified by the Gaming Acts (Amendment) Act 1996 and inserted as a schedule to the Casino (Management Agreement) Act 1993; (d) a deed of variation dated 7 November 1996 ratified by the Casino (Management Agreement) Amendment Act 1996 and s. 9 -- 10 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 9 inserted as a schedule to the Casino (Management Agreement) Act 1993; and (e) a deed of variation dated 1 October 1998 ratified by the Gaming Acts (Further Amendment) Act 1998 and inserted as a schedule to the Casino (Management Agreement) Act 1993. C. The parties have agreed to further vary the Management Agreement as provided in this Deed of Variation. AGREEMENT 1. Definitions Unless the context otherwise requires or the contrary intention appears, terms defined in the Casino Control Act or the Management Agreement have the same meaning when used in this document. 2. Ratification and operation of provisions 2.1 A Minister of the State must introduce and sponsor a Bill in the Parliament of Victoria to ratify this document as soon as reasonably practicable after its execution and the operation of this Deed is subject to the Bill receiving the Royal Assent on or before 1 July 2000. 2.2 Except for clause 3, this Deed of Variation shall come into operation on the date shown at the commencement of the document. Clause 3 shall come into operation on 1 July, 2000. 3. Variation of Management Agreement The State and the Company agree to vary the Management Agreement by:- (a) Inserting in clause 2 the following definitions: "GST" has the same meaning as in the GST Act; "GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 (Commonwealth); "Global GST Amount" has the same meaning as in the GST Act; "Intergovernmental Agreement" means the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations executed in June 1999; and "State Tax Credit" means an amount equivalent to the amount determined under Division 126 of the GST Act, declared by the Company to the Commissioner as the Global GST Amount with respect to gambling supplies to which clauses 22 and clause 22A apply; s. 9 -- 11 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 10 (b) renumbering clause 22C as clause 22D and by inserting a new clause 22C as follows: "22C GST Offset and Intergovernmental Agreement with the Commonwealth 22C.1 The Intergovernmental Agreement requires the State to adjust its gambling tax arrangements to take account of the GST on gambling operations. 22C.2 The total amount of casino tax as described in and calculated under clauses 22 and 22A shall be reduced by the State Tax Credit calculated with respect to gambling supplies to which those clauses apply. The State Tax Credit will be allowed as a reduction in the total amount of casino tax payable under clauses 22 and 22A when calculated on the seventh day after the end of the relevant month. 22C.3 Where no casino tax is payable with respect to the relevant month due to Gaming Revenue being less than zero, the State Tax Credit will be calculated with respect to the following month to which the negative Gaming Revenue is carried forward and applied. When the Casino tax is less than the State Tax credit in any month, the State Tax Credit remaining after applying it to the casino tax in that month, shall be carried forward to the following month. 22C.4 When submitting documentation to the Authority for calculation of the casino tax payable under clauses 22 and 22A, the Company must provide to the Authority preliminary documentation and calculations supporting its claim for a State Tax Credit in a form similar to the document set out in Schedule Six (the "Schedule Six Return"). 22C.5 The Company must provide to the State, within 48 hours of lodgement, a copy of its GST return as lodged under Division 31 of the GST Act, together with a statutory declaration as to the accuracy and authenticity of that document. The State Tax Credit will be varied in the following month by the amount of any difference between the amount allowed by the State as a State Tax Credit in a particular month when compared with the actual Global GST Amount declared by the Company to the Commissioner for that month for gambling supplies to which clauses 22 and 22A apply. Any adjustment made by the Commissioner to the Global GST Amount subsequent to the declaration by the Company shall be reflected as a corresponding adjustment in the following monthly State Tax Credit and the Company must include details of such adjustments in the monthly Schedule Six Return. 22C.6 The Company consents to the Authority inspecting such records of the Company that relate to the Global GST Amount used to calculate the State Tax Credits allowed or to be allowed and will provide to the authorised representatives of the Authority (or the s. 9 -- 12 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 11 Auditor-General) all reasonable access to records and documents of the Company that relate to the calculation of the relevant Global GST Amount. 22C.7 For the purposes of clauses 22C.1 to 22C.6 "Casino tax" includes any additional casino tax payable under clauses 22 and 22A; "Commissioner" means the Commissioner of Taxation for the Commonwealth of Australia; and "Gaming Revenue" means total amount of Gross Gaming Revenue and Commission Based Player Revenue. (c) Inserting Schedule Six as annexed to this Deed of Variation. 4. Force Majeure Event The Company acknowledges that none of the negotiation, preparation and execution of this document, its ratification under clause 2 or any of the circumstances relating to or giving rise to the creation of this document has or will cause or create any Government Action or Force Majeure Event. 5. Confirmation of other terms The parties acknowledge and confirm that except as varied by this document the terms and conditions of the Management Agreement remain in full force and effect. 6. General provisions Clauses 33 and 35 to 40 (inclusive) of the Management Agreement apply to this document as if expressly included in this document. EXECUTED as a deed. SIGNED SEALED AND DELIVERED by THE HONOURABLE JOHN PANDAZOPOULOS MP Minister for Gaming for and on behalf of the State of Victoria in the presence of: ) ) ) ) ) JOHN PANDAZOPOULOS DAMIAN MANNIX Witness THE COMMON SEAL of ) CROWN LIMITED is affixed in) L.S. accordance with its articles of ) association in the presence of: ) s. 9 -- 13 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 12 DAVID COURTNEY IAN J JOHNSON Secretary Director TIM DAVIES Witness ————————— ANNEXURE SCHEDULE SIX Components of Global GST1 (1) Amounts wagered 2 by CBP3 less monetary prizes4 paid to CBPs (2) CBP bad debts recovered5 (3) Total amounts wagered by CBPs = (1) + (2) (4) Other amounts paid 6 to CBPs (5) Bad debts written-off7 in respect of CBPs (6) Total other deductible payments to CBPs = (4) + (5) (7) Sub-total = (3) - (6) (8) GST base for CBPs = (7) (9) Amounts wagered 8 by OPs 9 less monetary prizes10 paid to OPs 1 Where an item is zero, please record it as such. 2 As defined in s. 126-10(1) of the GST Act, excluding bad debts recovered as defined in s. 126-20(3) of the GST Act. 3 Herein, CBP refers to "Commission Based Player(s)" as defined in clause 3.1 of the Casino Management Agreement. 4 As defined in s.126-10(1)(a) of the GST Act, excluding bad debts written- off as defined in s. 126-20(2) of the GST Act. 5 As defined in s. 126-20(3) of the GST Act. 6 As defined in s. 126-10(1)(b) of the GST Act, excluding bad debts written- off as defined in s. 126-20(2) of the GST Act. 7 As defined in s. 126-20(2) of the GST Act. 8 As defined in s. 126-10(1) of the GST Act, excluding bad debts recovered as defined in s. 126-20(3) of the GST Act. s. 9 -- 14 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 13 (10) OP bad debts recovered11 (11) Total amounts wagered by OPs = (9) + (10) (12) Other amounts paid 12 to OPs (13) Bad debts written-off 13 in respect of OPs (14) Total other deductible payments to OPs = (12) + (13) (15) Sub-total = (11) - (14) (16) GST base for OPs = (15) (17) Sub-total for all players = (8) + (16) (18) Carried forward losses14 (19) Other adjustments15 (20) Global GST base attributable to all players = (17) - (18) + (19) (21) Global GST attributable to all players = 1/11th of (20), if (20)>0; = Zero, otherwise (22) Global GST Adjustments 16 For use in reconciling to period's proforma (23) Losses to carry forward to next period17 = -(20), if (20)<0; = Zero, otherwise 9 Herein, OP refers to "ordinary players" who are any players at the Casino who are not CBPs. 10 As defined in s. 126-10(1)(a) of the GST Act, excluding bad debts written- off as defined in s. 126-20(2) of the GST Act. 11 As defined in s. 126-20(3) of the GST Act. 12 As defined s. 126-10(1)(b) of the GST Act, excluding bad debts written-off as defined in s. 126-20(2) of the GST Act. 13 As defined in s. 126-20(2) of the GST Act. 14 Losses carried forward in accordance with s. 126-15 of the GST Act in respect of the activity of all players (CBPs and OPs). 15 To account for adjustments as defined in s. 126-5(2) of the GST Act (please indicate the direction of the adjustment with a plus or minus sign). Please itemise and explain all of the components of this adjustment in the space provided at item 28. Any new items required as the result of future changes to the GST Act that cannot be elsewhere included, could also be included here. 16 Adjustments required under clauses 22C.3 and 22C.5. 17 Should be Item 17 (GST for all players) less Item 18 (losses carried forward from prior period) plus Item 19 (Adjustments). s. 9 -- 15 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 14 For use in reconciling to State tax credit (24) Losses to carry forward in respect of CBP activity (25) Losses to carry forward in respect of OP activity (26) Other adjustments to carry forward in respect of CBP activity (27) Other adjustments to carry forward in respect of OP activity (28) Please itemise and briefly explain all items included at (19) and (22) above in the space below: (or by way of Certified attachment) I certify that the amount included at (21) above is the amount that will be included in the GST return to be lodged under Division 31 of the GST Act as being the amount of Global GST calculated in accordance with Division 126 of the GST Act. Authorised Officer Witnessing Officer Signed: Signed: Name: Name: Position: Position: '. 10. Interactive Gaming (Player Protection) Act 1999 In section 38(1) of the Interactive Gaming (Player Protection) Act 1999, for "50 per centum" substitute "40·91%". s. 9 No. 41/1999. s. 10 -- 16 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 15 11. Tattersall Consultations Act 1958 (1) In section 3 of the Tattersall Consultations Act 1958, in the definition of ' "amount subscribed" or "total subscriptions" ', for paragraph (b) substitute— "(b) an amount approved by the Treasurer under sub-section (2) in respect of commission paid or payable to an accredited representative of the promoter or operator on the issue of tickets in the Consultation or soccer football pool (but not including any amount in respect of GST payable on the supply in respect of which the commission was paid or is payable);". (2) At the end of section 3 of the Tattersall Consultations Act 1958 insert— '(2) For the purposes of paragraph (b) of the definition of ' "amount subscribed" or "total subscriptions" ' in sub-section (1), the Treasurer may approve an amount in respect of commission paid or payable to an accredited representative of the promoter or operator on the issue of tickets in a Consultation or soccer football pool.'. _______________ No. 6390. Reprint No. 7 as at 24 November 1998. Further amended by Nos 4/1999 (as amended by No. 12/1999), 12/1999, 47/1999 and 53/1999. -- 17 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 16 PART 5—RACING ACT 1958 12. Consequential amendments (1) In section 5 of the Racing Act 1958, after sub-section (6) insert— "(7) A bookmaker who is liable to pay a levy under rules made under section 91B is not liable to pay a fee under any rules or regulations made under this section. (8) If a rule or regulation made under this section is inconsistent with a rule made under section 91A or 91B, the rule or regulation made under this section is void to the extent of the inconsistency.". (2) In the Racing Act 1958— (a) in section 46(2), after "rules" insert ", other than money required to be paid into the bookmaking development fund established by the Board in accordance with section 91C"; (b) in section 76(2), for "the provisions of Division three of this Part" substitute "Division 3 and Part IV,"; (c) in section 84, the definitions of "automatic recorder", "gaming investigator" and "write out" are repealed; (d) in section 84, insert the following definitions— ' "bookmaker's betting turnover" for a period, means the gross amount of all bets made with a bookmaker in that period less the gross amount of bets made in that period by the bookmaker in respect of those bets with— No. 6353. Reprint No. 10 as at 22 August 1997. Further amended by Nos 93/1997, 46/1998, 48/1998 and 97/1998. s. 12 -- 18 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 17 (a) other bookmakers who are carrying on their business or vocation under a club bookmaker's licence in accordance with this Act; and (b) the holder of the wagering licence under Part 2 of the Gaming and Betting Act 1994; "controlling body" means— (a) The Victoria Racing Club; (b) the Harness Racing Board; (c) the Greyhound Racing Control Board;'; (e) in section 86(7) omit ", and when so directed under the Stamps Act 1958 shall,"; (f) in section 87(4)(a), for "write out" substitute "issue"; (g) in section 87B, sub-section (2) is repealed; (h) in section 90(2) omit "or by the Commissioner of State Revenue or any officer authorized (whether generally or in any particular case) in writing by the Commissioner of State Revenue or any gaming investigator". 13. New sections 91B, 91C, 91D and 91E inserted After section 91A of the Racing Act 1958 insert— "91B. Bookmaker's licence levy (1) A controlling body (or, in the case of The Victoria Racing Club, the Committee of the controlling body) may make rules— s. 13 -- 19 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 18 (a) imposing a periodic levy on a bookmaker who is required by the controlling body to hold a club bookmaker's licence; and (b) providing for the calculation of the levy, including the classes of bets that are to be included or excluded for the purpose of calculating the levy; and (c) providing for the payment and recovery of the levy, including the imposition of interest on late payment; and (d) providing for the application of the proceeds of the levy, including interest on late payment and fines (other than the proportion that is paid into a bookmaking development fund under section 91C(2)(a)); and (e) imposing requirements for the making and recording of betting transactions and the reporting to the controlling body of those transactions and other information required by the controlling body; and (f) imposing sanctions for non-compliance with the rules, including fines, licence suspension and disqualification. (2) A levy imposed by rules made under this section may differ according to different classes of bets or different classes of bookmakers, or both. (3) A levy imposed on a bookmaker in respect of a period by rules made under this section cannot exceed 1% of the bookmaker's betting turnover for that period. s. 13 -- 20 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 19 (4) A controlling body may recover any levy, interest or fine payable by a bookmaker under rules made under this section in a court of competent jurisdiction as a debt due to the controlling body. (5) Rules made under this section, and any amendments to them, do not come into operation until they are approved in writing by the Minister under section 91D. 91C. Bookmaking development fund (1) Unless the Minister determines otherwise, a controlling body that makes rules under section 91B must establish a bookmaking development fund. (2) There is to be paid into each fund— (a) a proportion, determined from time to time by the relevant controlling body with the approval of the Minister, of the total amount received in respect of levies, interest on late payment and fines imposed under rules made under section 91B; and (b) any money derived from any investment of the fund. (3) The Minister may at any time withdraw an approval given under sub-section (2)(a). (4) Money standing to the credit of each fund is to be applied, as determined from time to time by the relevant controlling body in accordance with guidelines issued under sub- section (5)— (a) for the advancement of the bookmaking profession; and s. 13 -- 21 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 20 (b) to defray the reasonable expenses of administering the fund. (5) For the purposes of sub-section (4), a controlling body that establishes a fund under this section must issue guidelines for the administration of the fund, including guidelines— (a) specifying the method for determining payments from the fund (including the method for determining the reasonable expenses of administering the fund); and (b) providing a process for consultation between the controlling body and the bookmaking profession in respect of the application of the fund. (6) Guidelines made under sub-section (5), and any amendments to them, do not come into operation until they are approved in writing by the Minister under section 91D. 91D. Ministerial approval of rules and guidelines (1) The Minister, in writing given to a controlling body, may approve rules made under section 91B by that body or guidelines made under section 91C by that body or amendments made to those rules or guidelines by that body. (2) An approval under this section— (a) may be given indefinitely or for a specified period; (b) may be made subject to conditions, including a condition that the controlling body review the rule, guideline or amendment within the period specified by the Minister; s. 13 -- 22 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 21 (c) may at any time be withdrawn in writing by the Minister. (3) Without limiting sub-section (2)(c), the Minister may withdraw approval of a rule, guideline or amendment if the controlling body that made it does not comply with a condition to which it is subject. (4) The withdrawal of approval of a rule or guideline by the Minister takes effect as a revocation of the rule or guideline. (5) If the Minister withdraws approval of an amendment of a rule or guideline, the rule or guideline takes effect, after the withdrawal, as if the amendment had not been made. 91E. Provision of information regarding betting records A controlling body may disclose information relating to betting transactions that it obtains from a bookmaker or bookmaker's clerk to— (a) another controlling body; (b) the Committee; (c) the Chief Commissioner of Police or a member of the police force authorised in writing by the Chief Commissioner of Police; (d) Victorian Bookmakers Association Limited; (e) the Australian Transaction Reports and Analysis Centre; (f) the Commissioner of Taxation of the Commonwealth; (g) a person or body that— s. 13 -- 23 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 22 (i) has any regulatory or administrative functions in respect of racing, bookmaking or betting in Victoria or in another State or a Territory of the Commonwealth; and (ii) is specified by the Minister, by Order published in the Government Gazette, for the purposes of this section.". 14. Further consequential amendment In section 92 of the Racing Act 1958— (a) omit "or by the Commissioner of State Revenue or by any officer authorized (whether generally or in any particular case) in writing by the Commissioner of State Revenue or any gaming investigator"; (b) for "certificate licence and authority required by the last preceding section" substitute "certificate and licence required by section 91". 15. New Part V inserted After Part IV of the Racing Act 1958 insert— "PART V—GENERAL 96. Transitional provision on repeal of Part VI Despite its repeal, Part VI, as in force immediately before the commencement of section 16 of the National Taxation Reform (Further Consequential Provisions) Act 2000, continues to apply with respect to amounts paid to the Commissioner of State Revenue by way of stamp duty on bookmakers' statements in respect of bets s. 14 -- 24 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 23 made at race-meetings held before that commencement.". 16. Repeal of Part VI Part VI of the Racing Act 1958 is repealed. _______________ s. 16 -- 25 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 24 PART 6—TRANSPORT ACCIDENT ACT 1986 17. Adjustment of transport accident charges for GST (1) After section 110(4) of the Transport Accident Act 1986 insert— "(5) Despite sub-section (2), the amount of a transport accident charge prescribed or determined as prescribed shall be varied, in respect of the financial year beginning on 1 July 2000, in accordance with the formula— A B C × × 105 100 where— A is the amount of the transport accident charge in force immediately before 1 July 2000. B is the lower of— (a) the all groups consumer price index for Melbourne as at 31 March 2000 published by the Australian Statistician in respect of the December quarter of the financial year 1999/2000; and (b) the figure prescribed under sub- section (6)(d) (if any). C is the all groups consumer price index for Melbourne as at 31 March 1999 published by the Australian Statistician in respect of the December quarter preceding that 31 March. (5A) Despite sub-section (2), the amount of a transport accident charge prescribed or No. 111/1986. Reprint No. 6 as at 26 August 1999. s. 17 -- 26 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 25 determined as prescribed shall be varied, in respect of the financial year beginning on 1 July 2001, in accordance with the formula— A B C × where— A is the amount of the transport accident charge in force immediately before 1 July 2001. B is the lower of— (a) the all groups consumer price index for Melbourne as at 31 March 2001 published by the Australian Statistician in respect of the December quarter of the financial year 2000/2001; and (b) the figure prescribed under sub- section (6)(e) (if any)— less the figure determined by the Treasurer under sub-section (5B). C is the all groups consumer price index for Melbourne as at 31 March 2000 published by the Australian Statistician in respect of the December quarter preceding that 31 March. (5B) For the purposes of item B in the formula in sub-section (5A), the Treasurer, by notice published in the Government Gazette on or before 30 June 2001, must determine a figure that, in his or her opinion, represents the amount of the all groups consumer price index for Melbourne as at 31 March 2001 published by the Australian Statistician in s. 17 -- 27 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 26 respect of the December quarter of the financial year 2000/2001 that is attributable to GST. (5C) Where an amount is varied in accordance with sub-section (5) or (5A) and sub- section (3), the amount as varied is the amount of the relevant transport accident charge.". (2) In section 110(6) of the Transport Accident Act 1986, at the end of paragraph (c) insert— "; and (d) may prescribe a figure that is less than the all groups consumer price index for Melbourne as at 31 March 2000 published by the Australian Statistician in respect of the December quarter of the financial year 1999/2000 for the purposes of determining the variation of the amount of a transport accident charge in respect of the financial year beginning on 1 July 2000; and (e) may prescribe a figure that is less than the all groups consumer price index for Melbourne as at 31 March 2001 published by the Australian Statistician in respect of the December quarter of the financial year 2000/2001 for the purposes of determining the variation of the amount of a transport accident charge in respect of the financial year beginning on 1 July 2001.". (3) In section 110 of the Transport Accident Act 1986, after sub-section (6) insert— '(7) In this section— "GST" has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 of the s. 17 -- 28 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 27 Commonwealth except that it includes notional GST of the kind for which payments may be made under Part 3 of the National Taxation Reform (Consequential Provisions) Act 2000 by a person that is a State entity within the meaning of that Act.'. _______________ s. 17 -- 29 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 28 PART 7—STATUTORY FEES AND CHARGES 18. Cemetery fees In section 17 of the Cemeteries Act 1958, after sub-section (2) insert— '(3) The trustees of a cemetery trust may increase a fee named in a scale of fees made and published before 1 July 2000 by an amount not exceeding the amount of GST payable on the supply to which the fee relates. (4) If the trustees of a cemetery trust increase a fee under sub-section (3), they must cause notice of the increase to be published in the Government Gazette and a newspaper generally circulating in the area in which the cemetery is situated. (5) A fee may be increased only once under sub- section (3). (6) If a fee has been increased under sub- section (3), a reference in this Act to the fee is a reference to the fee as increased. (7) In this section— "GST" has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth except that it includes notional GST of the kind for which payments may be made under Part 3 of the National Taxation Reform (Consequential Provisions) Act 2000 by a person that is a State entity within the meaning of that Act.'. No. 6217. Reprint No. 6 as at 6 August 1998. Further amended by Nos 85/1998 and 12/1999. s. 18 -- 30 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 29 19. Legal Practice Act 1996 In the Legal Practice Act 1996— (a) in section 203(2)— (i) for "$1500" substitute "$1650"; (ii) for "$100" substitute "$110"; (b) in section 204(4)— (i) for "$1500" substitute "$1650"; (ii) for "$7500" substitute "$8250"; (c) in section 445(2)(a), for "$50" substitute "$55". 20. Trustee companies' commissions and fees (1) In the Trustee Companies Act 1984— (a) in section 21(1)— (i) in paragraph (a), for "$5" substitute "$5.50"; (ii) in paragraph (b), for "$6" substitute "$6.60"; (b) in section 21(4), for paragraph (a) substitute— "(a) in relation to estates committed to the trustee company— (i) before 1 July 2000—the amount of the published scale of charges of the company current at the time when the estate was committed to it plus 10%; (ii) on or after 1 July 2000—the amount of the published scale of charges of the company current at the time when the estate was committed to it;"; No. 35/1996. Reprint No. 2 as at 15 August 1999. Further amended by No. 52/1999. s. 19 No. 10168. Reprint No. 3 as at 26 February 1998. Further amended by Nos 46/1998, 52/1998 and 12/1999. -- 31 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 30 (c) in section 21A(2)(a), for "0·96%" substitute "1·056%". (2) In section 22 of the Trustee Companies Act 1984, after sub-section (2) insert— "(3) If, before 1 July 2000, the Supreme Court fixed an additional commission under sub- section (1) for a trustee company, the trustee company on and after that day is entitled to receive an additional amount of 10% of the amount of that commission.". (3) In section 40(13) of the Trustee Companies Act 1984, for "one per cent" substitute "1·1%". ═══════════════ s. 20 -- 32 of 33 -- Act No. 24/2000 National Taxation Reform (Further Consequential Provisions) Act 2000 31 NOTES † Minister's second reading speech— Legislative Assembly: 13 April 2000 Legislative Council: 9 May 2000 The long title for the Bill for this Act was "to make further amendments to State legislation as a consequence of national taxation reform and for other purposes." Notes -- 33 of 33 --