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This is a Bill, not an Act. For current law, see the Acts databases.
2016-2017
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Treasury Laws Amendment (Working
Holiday Maker Employer Register) Bill
2017
No. , 2017
(Treasury)
A Bill for an Act to amend the law relating to
taxation, and for related purposes
No. , 2017
Treasury Laws Amendment (Working Holiday Maker Employer
Register) Bill 2017
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
A New Tax System (Australian Business Number) Act 1999
3
Taxation Administration Act 1953
3
No. , 2017
Treasury Laws Amendment (Working Holiday Maker Employer
Register) Bill 2017
1
A Bill for an Act to amend the law relating to
1
taxation, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act is the Treasury Laws Amendment (Working Holiday
5
Maker Employer Register) Act 2017.
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2 Commencement
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(1) Each provision of this Act specified in column 1 of the table
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commences, or is taken to have commenced, in accordance with
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column 2 of the table. Any other statement in column 2 has effect
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according to its terms.
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12
2
Treasury Laws Amendment (Working Holiday Maker Employer
Register) Bill 2017
No. , 2017
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. The whole of
this Act
The first 1 January, 1 April, 1 July or
1 October to occur after the day this Act
receives the Royal Assent.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
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(2) Any information in column 3 of the table is not part of this Act.
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Information may be inserted in this column, or information in it
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may be edited, in any published version of this Act.
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3 Schedules
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Legislation that is specified in a Schedule to this Act is amended or
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repealed as set out in the applicable items in the Schedule
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concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
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Amendments Schedule 1
No. , 2017
Treasury Laws Amendment (Working Holiday Maker Employer
Register) Bill 2017
3
Schedule 1--Amendments
1
2
A New Tax System (Australian Business Number) Act 1999
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1 Paragraphs 26(3)(jc) and (jd)
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Repeal the paragraphs.
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Taxation Administration Act 1953
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2 Subsection 16-147(6) in Schedule 1
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Repeal the subsection.
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3 Subsection 355-65(8) in Schedule 1 (cell at table item 5,
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column headed "and the record or disclosure ... ")
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Repeal the cell, substitute:
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(a) is of the fact of an entity's actual or
reasonably suspected
non-compliance with a
*
taxation
law; and
(b) is for the purpose of ensuring the
entity's compliance with the Fair
Work Act 2009.
4 Application of amendments
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(1)
The amendments made by item 1 of this Schedule apply in relation to
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the giving of copies of entries in the Australian Business Register on or
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after 2 December 2016.
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(2)
The amendment made by item 2 of this Schedule applies in relation to
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registrations made under section 16-147 in Schedule 1 to the Taxation
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Administration Act 1953 on or after 2 December 2016.
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(3)
The amendment made by item 3 of this Schedule applies in relation to
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disclosures of information on or after 2 December 2016 (whether the
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information was acquired before, on or after that day).
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(4)
Despite subitem (3), a person does not commit an offence against
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section 355-25 in Schedule 1 to the Taxation Administration Act 1953
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Schedule 1 Amendments
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Treasury Laws Amendment (Working Holiday Maker Employer
Register) Bill 2017
No. , 2017
in respect of conduct engaged in before the commencement of this
1
Schedule, if the conduct would not have constituted an offence if the
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amendment made by item 3 of this Schedule did not apply.
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