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Legislative Council - Fifty-Fourth Parliament, First Session (54-1)
2018-10-23 Daily Xml
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Statutes Amendment and Repeal (Budget Measures) Bill

Second Reading

The Hon. R.I. LUCAS (Treasurer) (15:43): I move:

That this bill be now read a second time.

I seek leave to have the second reading explanation and the detailed explanation of the clauses inserted into Hansard without my reading them.

Leave granted.

The 2018-19 Budget delivers on the government's election commitment to grow jobs, including through tax relief, improve services and invest in our future. It also recognises the need to make a range of savings and reforms to government services to address the financial position left by the former government, and ensure the state's finances are sustainable going forward.

This Bill contains measures relating to the government's 2018-19 Budget.

Consolidation of the Independent Gambling Authority in Consumer and Business Services.

It is proposed to consolidate the gambling regulatory regime in South Australia removing the unnecessary regulatory burden on industry. The Independent Gambling Authority (IGA) will be consolidated within Consumer and Business Services, which will perform the regulatory functions of the IGA. The Liquor and Gambling Commissioner, through Consumer and Business Services, will become the sole regulator and assume the operational enforcement responsibilities currently undertaken by the IGA.

The Independent Gambling Authority Act 1995, Authorised Betting Operations Act 2000, Casino Act 1997, Gaming Machines Act 1992,Intervention Orders (Prevention of Abuse) Act 2009,Liquor Licensing Act 1997, Problem Gambling Family Protection Orders Act 2004,Racing (Proprietary Business Licensing) Act 2000 and State Lotteries Act 1966 will be amended to remove the reference to the IGA and replace with a reference to the Liquor and Gambling Commissioner.

The consolidation of operations into a single regulator is consistent with the recommendations of the Administrative Review of Gambling Regulation in South Australia by the Hon TR. Anderson QC, which was initiated by the former government. The review determined that the simplest and most effective way of regulating commercial gambling in South Australia would be through a single regulator rather than the current confusing and competing duopoly.

It is proposed that the transfer of the IGA's existing powers and functions to the Liquor and Gambling Commissioner will take effect from 1 December 2018. The abolition of the IGA and the transfer of its functions to the Consumer and Business Services is expected to provide savings of approximately $483,000 (indexed) per annum from 2019-20.

Liquor licence fees

The 2018-19 budget includes additional revenue of $3.16 million per annum (indexed) from 2019-20 from an increase in annual liquor licensing fees. The Review of the South Australian Liquor Licensing Act 1997 by the Hon. TR Anderson QC recommended increases in all annual liquor fees.

The revised fee structure included in the budget reflects lower increases generally, with smaller increases for single venue licensees and regional venues. To effect this, Consumer and Business Services has developed a fee structure that provides discounts for certain licence holders within licence categories.

A minor amendment is therefore proposed to the Liquor Licensing Act 1997 to clarify the extent of the regulation making power in that Act relating to fees, to make it clear that the discounted fees can be set by regulation.

New mine royalty rate

This Bill removes the royalty concession on new mines from 1 July 2020. The new mine concession was introduced in the Mining Act 1971 in January 2006.

The 2 percent new mine royalty rate provides a concession of 60 percent compared to the applicable mineral royalty rate in South Australia of 5 percent for ores and concentrates, and a 43 percent concession compared to the 3.5 percent royalty for refined metals or industrial minerals. Since its inception, a number of new mines have benefitted from the reduced royalty rate. However, a number of marginal mines have received the new mine rate, with the mine closing shortly after the expiry of the 5 year new mine rate royalty period.

To help with mine project planning, this Bill provides fair and reasonable transitional arrangements. Any new mine approved prior to 1 July 2020 will continue to be eligible for new mine rate concession up to 5 years after 1 July 2020 or 30 June 2026, whichever comes first.

South Australia will continue to remain one of the most competitive jurisdictions in Australia to undertake mining activities.

Royalties on extractive minerals recovered from council borrow pits

The Bill amends the Local Government Act 1999 so that from 1 July 2019, the 52 cents per tonne royalty on extractive minerals recovered from council borrow pits will be abolished.

This measure delivers on the government's election promise to remove the initiative introduced in July 2015 by the previous government. The government's removal of this royalty will help to reduce the financial and administrative burden on councils, particularly regional councils, when delivering and maintaining local roads for the benefit and safety of their communities.

The previous arrangement provided that a component of the royalty would be paid to the Local Government Association Research and Development Scheme. This will cease upon the royalties no longer being paid by councils.

This measure will reduce revenue by over $1.0 million per annum, with a net budget deterioration of $231,000 per annum.

Commissioner for Kangaroo Island

Consistent with our election commitment, the government will close the office of the Commissioner for Kangaroo Island. As a result, the Commissioner for Kangaroo Island Act 2014 will be repealed.

Kangaroo Island is an important South Australia region and we will ensure our resources are directed to support the island's economic growth and community services rather than supporting unnecessary bureaucracy.

Stamp duty amendments

The Stamp Duties Act 1923 will be amended to expand the current stamp duty exemption for family farm transfers to include those involving companies. Stamp duty is an impediment to family farm transfers involving companies and we are therefore amending the Stamp Duties Act 1923 to ensure all genuine transfers of family farms are treated similarly and are exempt from stamp duty.

This exemption is subject to all other criteria regarding family farm transfers being met, including that the land to which the transfer relates is used wholly or mainly for the business of primary production land and is not less than 0.8 hectares in area, the sole or principal business of the transferor is the business of primary production, and a business relationship has existed between the parties for a period of more than 12 months immediately before the relevant transfer.

The Bill also includes an amendment to provide a stamp duty exemption on premiums paid in relation to multi-peril crop insurance policies entered into from 1 January 2018.

Multi-peril crop insurance policies provide cover for crop loss resulting from a range of perils including fire, frost, hail and drought. This exemption will reduce the cost to South Australian farmers who take out multi-peril crop insurance to manage risks and give them the confidence to plant more crops and target higher yields with the reassurance that they can be financially protected for their input costs in the event of a peril. It is estimated that this exemption will provide a benefit to around 100 insurance policies each year. These amendments commence retrospectively from 1 January 2018.

In addition, this Bill also makes a number of minor amendments to the Stamp Duties Act 1923 to facilitate the collection of data as part of the Commonwealth Government's initiatives on third party reporting and the National Register of Foreign Ownership of Land Titles.

Amendments to the Taxation Administration Act 1996 are also included in the Bill to provide the Commissioner of State Taxation with the ability to collect and disclose the information required by the Commonwealth Government.

Land tax relief

The Budget Bill includes amendments to give effect to our election commitment to provide land tax relief. The tax-free threshold will be increased and we are introducing a new tax bracket and marginal tax rate from 1 July 2020.

The tax-free threshold for land tax in 2020-21 will be $450,000 compared to the current level of $369,000.

The top marginal tax rate will also be reduced from 3.7 percent to 2.9 percent for holdings currently valued at $1.2 million up to $5 million.

The top threshold will become $5 million in 2020-21 with an associated marginal tax rate of 3.7 per cent for land tax ownerships over this amount. All other marginal tax rates remain the same.

This measure is estimated to benefit over 50 000 land tax ownerships including around 8,000 that will no longer have a land tax liability.

Land tax thresholds will continue to be indexed up to and after these changes in line with average increases in site values as determined by the Valuer-General to limit the impact of bracket creep.

Payroll Tax Act 2009

The Bill makes two technical amendments to the Payroll Tax Act 2009.

The first amendment reinstates the policy intent on the introduction of the owner-driver exemption within the contractor provisions prior to the adverse decision in the New South Wales Supreme Court in the decision of Smith'sSnackfood Company Limited v Chief Commissioner of State Revenue (NSW) [2012] NSWSC 998.

In that matter, the Court concluded that the owner-driver exemption provision can be apportioned into taxable and non-taxable services. The contractor provisions were not intended to apply to allow services provided under a contract to be apportioned between exempt and taxable services. They are intended to operate on the basis that the contract is either fully exempt because it falls within the relevant exemption or is taxable because it does not fall within the relevant exemption.

The second amendment is required to reflect changes to income tax legislation relating to the exempt rate for motor vehicle allowances. The amendments reflect the fact that the Australian Taxation Office now allows for the use of a standard rate for all motor vehicles, which is 66 cents per kilometre for the 2016-17 income year, rather than being based on the car's engine size.

These amendments take effect from 1 July 2016 to coincide with the change at the Federal level. Taxpayers are aware of the proposal to back date these changes and they have been paying payroll tax in accordance with the proposed amendments.

Regulation of underground petroleum storage systems

The Environment Protection Act 1993 will be amended to require facilities with underground petroleum storage systems to hold an environmental authorisation. Commencing in 2019-20, this initiative will recover the costs associated with the regulation of issues such as soil vapour, groundwater contamination and odour.

Approximately 60 percent of contaminated sites regulated by the Environment Protection Act 1993 are petrol stations and other sites with underground storage tanks for petroleum.

Real Property Act 1886 & Real Property Regulations 2009.

The Real Property Regulations require transacting parties to pay a registration fee for the transfer of land. Unless an exception applies, the registration fee increases on a sliding scale based on the consideration or the value as assessed under the Stamp Duties Act 1923. Currently the Real Property Act 1886 and the Real Property Regulations 2009 only allow the Registrar-General to recalculate registration fees where the assessed value of the transferred land is increased by the Commissioner of State Taxation (Commissioner) pursuant to a reassessment of stamp duty. The changes in the Bill will prevent potential revenue loss for the State and enable the Registrar-General to recalculate registration fees for transferred land based on the correct value of the land (including on land where stamp duty is not payable) in all cases where fees have initially been paid based on a basis that does not accurately reflect the value of the land.

The Bill will also give the Registrar-General powers to secure a charge against the title for any unpaid registration fees, because currently whilst the Registrar-General has the ability to recover any unpaid registration fees as a debt, he does not have the ability to secure the unpaid fees against the title.

The 2018-19 Budget delivers on the election commitments of the government, focusing on creating more jobs, providing better services and lowering costs for families. This Bill is consistent with the budget's principles to deliver strong economic reform South Australia needs.

I commend this Bill to the House.

Explanation of Clauses

Part 1—Preliminary

1—Short title

2—Commencement

3—Amendment provisions

These clauses are formal.

Part 2—Amendment of Authorised Betting Operations Act 2000

4—Amendment of section 3—Interpretation

The amendments in this clause delete the definition of Authority, meaning the Independent Gambling Authority, a reference in the definition of authorised officer to members and staff of the Authority and the definition of licensing authority.

5—Amendment of section 6A—Codes of practice etc

The reference to the Independent Gambling Authority Act 1995 is replaced with the Gambling Administration Act 1995. The requirement for matters prescribed by the Commissioner to be subject to the Subordinate Legislation Act 1978 is deleted.

6—Amendment of section 6B—Criminal intelligence

This amendment removes references to the Authority.

7—Amendment of section 12—Approved licensing agreements

These amendments remove the requirement for the approved licensing agreement to be approved by the Authority and substitute the reference to the Independent Gambling Authority Act 1995 with the Gambling Administration Act 1995.

8—Amendment of section 15—Approved licensing agreement to be tabled in Parliament

This clause recasts the section as a consequence of the removal of references to the requirement for the approved licensing agreement to be approved by the Authority.

9—Amendment of section 18—Other transactions under which outsiders may acquire control or influence

10—Amendment of section 23—Investigations

These amendments remove references to the Authority.

11—Amendment of section 24—Investigative powers

This amendment substitutes the reference to the Independent Gambling Authority Act 1995 with the Gambling Administration Act 1995.

12—Amendment of section 28—Licensee to supply Commissioner with copy of audited accounts

The reference to the Authority is substituted with Commissioner.

13—Amendment of section 29—Duty of auditor

The reference to the Commissioner is deleted. This clause needs to be read in conjunction with clause 35 (Other amendments of Act).

14—Amendment of section 34—Classes of licences

15—Amendment of section 36—Conditions of licences

16—Amendment of section 37—Application for grant or renewal, or variation of condition, of licence

17—Amendment of section 38—Determination of applications

These amendments remove references to the licensing authority and replace them with the Commissioner.

18—Amendment of section 40H—Regulations

19—Amendment of section 43—Prevention of betting by children

20—Amendment of section 60—Prevention of betting with children by bookmaker or agent

21—Amendment of section 62—Rules relating to bookmakers' operations

22—Amendment of section 62A—Prevention of betting by children

These amendments remove references to the Authority.

23—Amendment of section 62I—Prosecution requires Commissioner's consent

References to the Authority are substituted with Commissioner.

24—Amendment of section 63—Responsibility of the Commissioner

25—Amendment of section 64—Power to obtain information

These amendments remove references to the Authority.

26—Amendment of heading to Part 7

The heading is amended in connection with the other amendments to the Part.

27—Amendment of section 77—Review of Commissioner's decision

The Licensing Court of South Australia is to review decisions of the Commissioner (as a result of the abolition of the Authority).

28—Repeal of section 78

This amendment is consequential on the abolition of the Authority.

29—Amendment of section 85—Reasons for decision

This amendment is consequential on the other amendments to the Part.

30—Amendment of section 86—Power of Commissioner in relation to approvals

31—Amendment of section 87—Confidentiality of information provided by Commissioner of Police

32—Amendment of section 89—Evidence

These amendments remove references to the Authority.

33—Amendment of section 90—Annual report

The annual reporting provisions are amended as a result of the abolition of the Authority.

34—Amendment of section 91—Regulations

A reference to the Authority is removed. The power to make savings and transitional regulations is amended so that such regulations may be made in connection with the measure.

35—Other amendments of Act

The clause contains an amendment to delete all occurrences of 'Authority' and 'Authority's' in the Act and substitute in each case a reference to the Commissioner and Commissioner's (as the case requires).

36—Transitional provisions

This clause sets out transitional provisions consequent on the abolition of the Independent Gambling Authority.

Part 3—Amendment of Casino Act 1997

37—Amendment of section 3—Interpretation

The amendments in this clause delete the definition of Authority, meaning the Independent Gambling Authority, and a reference in the definition of authorised officer to members and staff of the Authority.

38—Amendment of section 9—Term and renewal of licence

These amendments remove the requirement for the approved licensing agreement to be approved by the Authority.

39—Amendment of section 14—Other transactions under which outsiders may acquire control or influence

The amendment in this clause removes a reference to the Authority.

40—Amendment of section 15—Surrender of licence

The amendment in this clause removes a reference to the Authority.

41—Amendment of section 16—Approved licensing agreement

These amendments remove the requirement for the approved licensing agreement to be approved by the Authority.

42—Amendment of section 18—Agreements to be tabled in Parliament

This clause recasts section 18(1) as a consequence of removal of references to the requirement for the approved licensing agreement to be approved by the Authority.

43—Amendment of section 23—Investigative powers

This clause substitutes the title of the Independent Gambling Authority Act 1995 with the Gambling Administration Act 1995.

44—Amendment of section 41A—Codes of practice

Subclause (1) substitutes the title of the Independent Gambling Authority Act 1995 with the Gambling Administration Act 1995. Subclause (2) removes the requirement for matters prescribed by the Commissioner to be subject to the Subordinate Legislation Act 1978.

45—Amendment of section 47A—Requirement for Commissioner to consult licensee

This amendment is consequential on the amendment in section 46.

46—Repeal of section 47B

This amendment is consequential on the abolition of the Authority.

47—Amendment of section 50—Duty of auditor

This amendment is consequential on the abolition of the Authority.

48—Amendment of section 53—Responsibility of Commissioner

This amendment removes a reference to the Authority.

49—Amendment of section 54—Power to obtain information

This amendment removes a reference to the Authority.

50—Amendment of section 55—Powers of inspection

This amendment removes a reference to the Authority.

51—Amendment of heading to Part 8

This clause makes a consequential change to a heading.

52—Amendment of section 65—Review of decisions

The Licensing Court of South Australia is to review decisions of the Commissioner (as a result of the abolition of the Authority).

53—Repeal of section 66

This amendment is consequential on the abolition of the Authority.

54—Amendment of section 66A—Procedure in relation to criminal intelligence

This amendment is consequential on the other amendments to the Part.

55—Amendment of section 68—Reasons for decision

This amendment is consequential on the other amendments to the Part.

56—Repeal of section 68A

This clause repeals an obsolete section.

57—Amendment of section 69—Confidentiality of criminal intelligence and other information provided by Commissioner of Police

This amendment removes references to the Authority.

58—Amendment of section 70—Prohibition of gambling by Commissioner etc

The clause amends section 70 to extend a prohibition on gambling in the casino to staff of a class prescribed by the regulations.

59—Amendment of section 71—Annual report

The clause makes a number of amendments relating to the reporting requirements of the Commissioner under the Act that currently refer to the Authority.

60—Amendment of section 72—Regulations

The power to make savings and transitional regulations is inserted in connection with the measure.

61—Other amendments of Act

The clause contains an amendment to delete all occurrences of 'Authority' and 'Authority's' in the Act and substitute in each case a reference to the Commissioner and Commissioner's (as the case requires).

62—Transitional provisions

This clause sets out transitional provisions consequent on the abolition of the Independent Gambling Authority.

Part 4—Repeal of Commissioner for Kangaroo Island Act 2014

63—Repeal of Act

This clause repeals the Act.

Part 5—Amendment of Environment Protection Act 1993

64—Insertion of section 135A

This clause inserts new section 135A.

135A—Recovery of administrative and technical costs associated with action under Part 10A

This section enables the Authority to recover administrative and technical costs associated with action that it takes under Part 10A (relating to site contamination). Costs are recoverable from the person in respect of whom the action is taken under that Part.

65—Amendment of Schedule 1—Prescribed activities of environmental significance

This clause inserts a new prescribed activity of environmental significance in Schedule 1 of the principal Act, namely the conduct of a petrol station.

66—Transitional provisions

This clause deals with the transition of persons who will be required to hold licences to conduct petrol stations under Schedule 1 of the principal Act.

Part 6—Amendment of Gaming Machines Act 1992

67—Amendment of section 3—Interpretation

One amendment in this clause deletes the definition of Authority (ie. the Independent Gambling Authority) and the other amendment is consequential.

68—Amendment of section 5—Commissioner responsible for scrutiny of operations under all licences

The amendment in this clause deletes a reference to the Independent Gambling Authority.

69—Amendment of heading to Part 2 Division 3

This clause substitutes a heading to remove a reference to the Independent Gambling Authority.

Division 3—Commissioner's power to prescribe, recognise and give directions

70—Amendment of section 10A—Certain matters prescribed by Commissioner

Subclause (1) amends section 10A to substitute a reference to the Authority with the Commissioner. Subclause (2) substitutes the title of the Independent Gambling Authority Act 1995 with the Gambling Administration Act 1995. Subclause (3) removes the requirement for matters prescribed by the Commissioner to be subject to the Subordinate Legislation Act 1978.

71—Amendment of section 10B—Recognitions

The amendments in this clause substitute references to the Authority with references to the Commissioner.

72—Amendment of section 11—Commissioner may give directions to licensees

The amendments in this clause substitute references to the Authority with references to the Commissioner, and make other consequential amendments.

73—Amendment of section 12—Criminal intelligence

The amendment in this clause removes a reference to the Authority.

74—Amendment of section 47—Offence of breach of mandatory provisions of codes

The amendment in this clause substitutes a reference to the Authority with a reference to the Commissioner.

75—Amendment of section 53A—Prohibition of certain gaming machines

The amendments in this clause remove references to the Authority.

76—Amendment of heading to Part 6

The heading is amended in connection with the other amendments to the Part.

77—Amendment of section 69—Right of review

The Licensing Court of South Australia is to review decisions of the Commissioner (as a result of the abolition of the Authority). Many of the amendments relate to aligning the provision with the Authorised Betting Operations Act 2000 and Casino Act 1997 (so that the provision refers to a review rather than an appeal).

78—Amendment of section 70—Operation of decisions pending review

These amendments are consequential on the other amendments to the Part.

79—Amendment of section 70A—Procedure in relation to criminal intelligence

The amendment in this clause removes a reference to the Authority.

80—Amendment of section 73BA—Gamblers Rehabilitation Fund

The amendment in this clause removes references in the section to the Authority.

81—Substitution of sections 74 and 74A

The clause deletes section 74A which is obsolete and substitutes section 74 as follows:

74—Annual report

The proposed section sets out the annual reporting requirements on the performance of the Commissioner's functions under the Act.

82—Amendment of section 76—Power to refuse to pay winnings

This amendment is consequential on the amendments to Part 6.

83—Amendment of section 82—Service

The amendment in this clause removes references in the section to the Authority.

84—Amendment of section 87—Regulations

The power to make savings and transitional regulations is inserted in connection with the measure. The other amendment in this clause removes a reference in the section to the Authority.

85—Transitional provisions

This clause sets out transitional provisions consequent on the abolition of the Independent Gambling Authority.

Part 7—Amendment of Independent Gambling Authority Act 1995

86—Amendment of long title

This clause amends the long title to reflect the proposed amendments.

87—Amendment of section 1—Short title

This clause amends the short title consequentially to the abolition of the Authority.

88—Insertion of section 2

This clause inserts a new provision setting out the purpose and objectives of the Act (as proposed to be amended).

89—Amendment of section 3—Interpretation

This clause deletes the definition of 'Authority' and inserts new definitions for the purposes of the proposed amendments.

90—Substitution of Part 2

This clause deletes the Part that established the Authority and substitutes a new Part as follows:

Part 2—Functions of Commissioner

4—Functions and powers of Commissioner

This section sets out the gambling-related functions and powers of the Liquor and Gambling Commissioner. The Liquor Licensing Act 1997 sets out other provisions (such as a power of delegation) relevant to the Commissioner.

Part 2A—Gambling Advisory Council

5—Establishment of Advisory Council

This clause establishes the Advisory Council and sets out its functions.

6—Proceedings

The Commissioner or the Advisory Council will determine the procedures of the Advisory Council.

7—Use of staff and facilities

The Advisory Council may (by agreement with a Minister) make use of the services of the staff, equipment or facilities of an administrative unit.

8—Committees

The Advisory Council may establish committees.

91—Substitution of heading to Part 3

This clause makes a minor change to a heading.

92—Repeal of section 12

This clause repeals a provision that related to the Authority and the manner in which it, as a body, conducted proceedings.

93—Amendment of section 13—Inquiries by Commissioner

94—Amendment of section 14—Powers and procedures of Commissioner

These clauses make consequential amendments deleting references to the Authority and replacing them with references to the Commissioner.

95—Amendment of section 15—Representation before Commissioner

This clause makes consequential amendments deleting references to the Authority and replacing them with references to the Commissioner and also provides for representation of the welfare agency (defined in proposed amendments to section 3) in proceedings before the Commissioner.

96—Amendment of section 15C—Barring orders

97—Amendment of section 15D—Variation or revocation of barring order

98—Amendment of section 15E—Notice of barring order etc

99—Amendment of section 15G—Review of barring order by gambling provider

100—Amendment of section 15H—Reconsideration of barring order by Commissioner

101—Amendment of sections 15L and 15M

102—Amendment of section 16—Participation in gambling

These clauses make consequential amendments deleting references to the Authority and replacing them with references to the Commissioner.

103—Amendment of section 17—Confidentiality

This clause amends the confidentiality provision to ensure it will capture the Commissioner and the Advisory Council as well persons who have, at any time, been engaged in the administration or enforcement of this Act or a prescribed Act and any other body or committee established, at any time, under the Act (including the former Independent Gambling Authority or a committee established by that Authority). The clause also deletes a reference to the Authority that will no longer be necessary.

104—Repeal of sections 18 and 19

This clause deletes provisions relating to the Authority that will no longer be necessary. The Commissioner is subject to the Ombudsman's jurisdiction and is required to produce an annual report under the Public Sector Act 2009.

105—Amendment of section 20—Regulations

This clause amends the regulation making power, in particular to allow regulations to include provisions of a saving or transitional nature.

106—Review

The Attorney-General is to undertake a review of the functions of the Commissioner and the Gambling Advisory Council with a view to achieving greater consistency in regulatory requirements and processes applicable to the gambling industry.

107—Transitional provisions

This clause sets out transitional provisions relating to the abolition of the Authority and the transfer of functions to the Commissioner.

Part 8—Amendment of Intervention Orders (Prevention of Abuse) Act 2009

108—Amendment of section 3—Interpretation

This clause inserts a definition of Commissioner (being the Liquor and Gambling Commissioner).

109—Amendment of section 24—Problem gambling order

110—Amendment of section 27—Problem gambling orders

These clauses replace references to the Independent Gambling Authority with references to the Commissioner.

Part 9—Amendment of Land Tax Act 1936

111—Repeal of section 8

This clause deletes an obsolete section.

112—Amendment of section 8A—Scales of land tax

This clause amends section 8A to set new thresholds for land tax for the 2020-21 financial year and subsequent financial years.

Part 10—Amendment of Liquor Licensing Act 1997

113—Amendment of section 9—Inspectors and other officers

This clause ensures that the language of section 9 is wide enough to reflect the fact that the Commissioner is exercising functions and powers under other legislation.

114—Amendment of section 10—Delegation

This clause makes a minor change to the delegation power to enable further delegation (consistently with other statutory delegation powers).

115—Amendment of section 138—Regulations

This clause clarifies the extent of the power to make regulations prescribing licence fees under the Act.

Part 11—Amendment of Local Government Act 1999

116—Amendment of section 294—Power to enter and occupy land in connection with an activity

The requirement on councils to pay royalty on extractive minerals recovered under section 294 is repealed. Other amendments are consequential on the repeal of that requirement.

117—Transitional provision

A transitional provision relating to the requirement to pay royalty on extractive minerals recovered under section 294 for the 2018/2019 financial year is provided for.

Part 12—Amendment of Mining Act 1971

118—Amendment of section 17A—Reduced royalty for new mines

Section 17A as amended by this clause will provide that an application under the section for declaration that a mine is a new mine cannot be made on or after 1 July 2020. A reduced royalty rate applying in relation to a mine that is declared to be a new mine on an application made before that date will cease to apply five years after the day on which the first royalty payment is due or on 30 June 2026, whichever occurs first.

Part 13—Amendment of Payroll Tax Act 2009

119—Amendment of section 29—Motor vehicle allowances

This clause makes amendments to section 29 of the Payroll Tax Act 2009 to reflect changes to the Income Tax Assessment Act 1997 of the Commonwealth regarding calculating deductions for motor vehicle expenses.

120—Amendment of section 32—What is a relevant contract?

This clause amends section 32 of the Payroll Tax Act 2009 which defines relevant contract. The amendments address deficiencies in the owner-driver exemption which were identified in a 2012 New South Wales Supreme Court decision (The Smith's Snackfood Company Limited v Chief Commissioner of State Revenue).

121—Transitional provision

The transitional provision relates to the backdating of the amendments to section 32 to 1 July 2018.

Part 14—Amendment of Problem Gambling Family Protection Orders Act 2004

122—Amendment of section 3—Interpretation

This clause deletes the definition of Authority (being the IGA) and inserts a definition of Commissioner (being the Liquor and Gambling Commissioner).

123—Amendment of section 7—Complaints

This clause is consequential to the amendments proposed in relation to the Independent Gambling Authority Act 1995.

124—Amendment of section 9—Making problem gambling family protection order in respondent's absence

This clause is consequential. The provision is unnecessary where there Commissioner is conducting the hearing instead of the IGA.

125—Substitution of section 11

This clause substitutes a new provision on conduct of proceedings which is framed appropriately for conduct of proceedings by an individual (the Commissioner) rather than a body (the Authority).

126—Amendment of section 13—Notification of orders by Commissioner

127—Amendment of section 15—Removal of respondent barred from certain premises

These clauses update references to the Independent Gambling Authority Act 1995 (consequentially to the proposed change to the short title of that Act).

128—Substitution of section 18

This clause deletes the current reporting provision (because the Commissioner is required to report on the Commissioner's operations in accordance with the Public Sector Act 2009) and inserts a regulation making power instead.

129—Other amendments of Act

This clause replaces references to the Authority with references to the Commissioner.

130—Transitional provision

This clause is a transitional provision.

Part 15—Repeal of Racing (Proprietary Business Licensing) Act 2000

131—Repeal of Act

This clause repeals the Racing (Proprietary Business Licensing) Act 2000.

Part 16—Amendment of Real Property Act 1886

132—Amendment of section 277—Regulations

This clause amends the regulation making power of the Real Property Act 1886 so that the regulations can, in addition to prescribing fees, provide for the payment, recovery, waiver, reduction or refund of fees. Section 277 as amended by this clause will also provide that an unpaid fee or charge for registering a transfer of land is, until payment, a first charge in respect of the land.

Additionally, under the section as amended, a regulation prescribing fees or charges for registering a transfer of land will be able to provide that the Registrar-General may, after having regard to the capital value of land as determined by the Valuer-General or any other relevant information—

recover an amount (including interest) as a debt if the Registrar-General determines that the value of the transferred land at the time of the transfer was higher than the value of the transferred land used as the basis for calculating the fee or charge; or

refund an amount if the Registrar-General determines that the value of the transferred land at the time of the transfer was lower than the value of the transferred land used as the basis for calculating the fee or charge.

Part 17—Amendment of Stamp Duties Act 1923 that takes effect on assent

133—Amendment of section 71CC—Interfamilial transfer of farming property

This clause amends section 71CC(1) of the Stamp Duties Act 1923 so as to extend the exemption that currently applies where land used for the business of primary production is transferred between family members (including trusts with beneficiaries who are family members) to include transfers involving companies where the shareholders of the company are family members and a family relationship exists between the transferor and transferee. For the exemption to apply, the sole or principal business of at least one shareholder of the company must be the business of primary production, and there must have been a business relationship between at least one of the shareholders and the other party for a period of 12 months with respect to the use of the property for the business of primary production.

134—Transitional provision

This clause provides that the amendments made to section 71CC of the Stamp Duties Act 1923 only apply in relation to instruments executed after the commencement of this Part.

Part 18—Amendment of Stamp Duties Act 1923 taken to have effect from 1 January 2018

135—Amendment of section 32—Interpretation

This clause inserts a definition of 'multi-peril crop insurance', which is insurance covering the total or partial loss of crops resulting from drought (whether or not the policy under which the insurance is provided also covers loss resulting from other perils).

136—Amendment of section 36—Certain premiums exempt from duty

Section 36 as amended by this clause will provide an exemption from duty for any premium received or charged in respect of multi-peril crop insurance if the policy under which the premium is payable commenced on or after 1 January 2018.

Part 19—Amendment of Stamp Duties Act 1923 that takes effect on day fixed by proclamation

137—Amendment of section 2—Interpretation

This clause defines the proposed new stamp duty certificates and sets out the legal effect of such certificates.

138—Insertion of Part 1 Division 4

This clause inserts a new Division allowing the Commissioner to determine classes of instruments that may be the subject of an application for a stamp duty certificate and providing for the issue of such certificates.

139—Transitional provision

Section 2(13) of the Stamp Duties Act 1923, as in force immediately before the commencement of clause 137, will continue to apply in relation to dutiable instruments described in that provision that are executed before the commencement of clause 137.

Part 20—Amendment of State Lotteries Act 1966

140—Amendment of section 3—Interpretation

The definition of Authority is deleted in connection with the abolition of the Authority. A definition of Liquor and Gambling Commissioner is inserted (as that Commissioner is assuming the functions of the Authority under the measure).

141—Amendment of section 13B—Codes of practice etc

The title of the Independent Gambling Authority Act 1995 is substituted with the Gambling Administration Act 1995. The requirement for matters prescribed by the Commissioner to be subject to the Subordinate Legislation Act 1978 is deleted. References to the Authority are substituted with references to the Liquor and Gambling Commissioner.

142—Transitional provision

A transitional provision is inserted consequent on the abolition of the Independent Gambling Authority.

Part 21—Amendment of Taxation Administration Act 1996

143—Amendment of section 78—Permitted disclosure in particular circumstances or to particular persons

144—Amendment of section 80—Prohibition of disclosures by other persons

145—Amendment of section 81—Restriction on power of courts to require disclosure

These clauses make consequential amendments.

146—Insertion of Part 9 Division 4

This clause inserts a new Division as follows:

Division 4—Collection of information for disclosure to Commonwealth

81A—Interpretation

This section defines certain terms used in the proposed new Division, including the concept of 'reportable information'.

81B—Relationship with other laws

Other laws do not prevent the collection of information under the Division (and the Division does not prevent the collection of information under other laws). Reportable information may be collected under the Division for disclosure to the Commonwealth even if the information is not required for the purposes of any State law.

81C—Collection and disclosure of reportable information

The Commissioner or a public sector agency may collect reportable information. Where it is collected by a public sector agency, it may then be disclosed to the Commissioner. The Commissioner may disclose reportable information to the Commissioner of Taxation of the Commonwealth.

81D—Commissioner may direct agency to collect and disclose

The Commissioner may direct that reportable information be collected and disclosed by a public sector agency.

81E—How reportable information may be collected

Reportable information may be collected by requiring a person providing information for the purposes of a function carried out under a State law to provide the reportable information (for example, by requiring it to be provided in connection with the lodgment of an instrument, record or return, or the making of an application, under a State law).

81F—Enforcement

This section provides for the application of various enforcement powers in the Taxation Administration Act 1996.

Debate adjourned on motion of Hon. I.K. Hunter.

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