(Section 3)
1.1 Annual Reports (Departments) Act 1985 No 156
Omit “financial statements” from paragraph (b) (i) of the definition of financial year.Insert instead “a financial report”.
Omit “financial statements” from section 9 (1) (a).Insert instead “a financial report”.
Omit “those statements”. Insert instead “the financial report”.
Omit “the financial statements”. Insert instead “a financial report”.
Omit “those financial statements”. Insert instead “the financial report”.
Omit “them”. Insert instead “it”.
Omit “the other financial statements of the Department”.Insert instead “the Department’s financial report”.
[8] Section 18 Additional information
Omit “accounts” from section 18 (1). Insert instead “financial report”.
IASB standards
The Australian Accounting Standards Board (AASB) is implementing the Financial Reporting Council’s policy of adopting accounting standards of the International Accounting Standards Board (IASB). The Financial Reporting Council is a statutory body under the Australian Securities and Investments Commission Act 2001 of the Commonwealth. The AASB has issued Australian Accounting Standards that are equivalent to IASB standards.The proposed amendments make certain terms used in the Annual Reports (Departments) Act 1985 (the Act) consistent with Australian Accounting Standards that are equivalent to standards of the IASB.
These amendments are explained below in further detail.
References to “financial statements”
Items [1]–[5] and [7] of the proposed amendments omit references in the nature of “financial statements” or “statements”. The object of these amendments is to make the language of the Act in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, those items insert instead references to “financial report”.Item [6] of the proposed amendments makes a consequential change substituting “it” for “them” where, in the same provision, “financial report” is substituted for “financial statements”.
Reference to “accounts”
Item [8] of the proposed amendments omits a reference to “accounts” of a Department. The object of this amendment is to make the language of the Act in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, the item inserts instead a references to “financial report”.
1.2 Annual Reports (Departments) Regulation 2005
[1] Clause 4 Identification of audited financial reports
Omit “statements”. Insert instead “report”.
Omit the clause. Insert instead:6 Inclusion of unaudited financial reports and information
If an unaudited financial report or unaudited financial information is included in the annual report of a Department, the fact that the financial report or financial information has not been audited is to be clearly indicated by note or otherwise.
IASB standards
The Australian Accounting Standards Board (AASB) is implementing the Financial Reporting Council’s policy of adopting accounting standards of the International Accounting Standards Board (IASB). The Financial Reporting Council is a statutory body under the Australian Securities and Investments Commission Act 2001 of the Commonwealth. The AASB has issued Australian Accounting Standards that are equivalent to IASB standards.The proposed amendments make certain terms used in the Annual Reports (Departments) Regulation 2005 (the Regulation) consistent with the Annual Reports (Departments) Act 1985 which is, in turn, amended by this Schedule to be consistent with Australian Accounting Standards that are equivalent to standards of the IASB.
These amendments are explained below in further detail.
Omission of entire provision
In the case of item [2], multiple changes have been made to the one provision by way of the omission and re-insertion of the provision. See the references to item [2] in the notes below as to the changes effected by the item.References to “financial statements”
Items [1] and [2] of the proposed amendments omit references to “financial statements” or “statements”. The object of these amendments is to make the language of the Regulation in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, those items insert instead references to “financial report” or “report” as the context requires.Item [2] of the proposed amendments also makes other changes as a consequence of the substitution of “financial report” for “financial statements”.
1.3 Annual Reports (Statutory Bodies) Act 1984 No 87
Omit section 7 (1) (a) (i), (ia) and (ii). Insert instead:(i) the statutory body’s financial report prepared in accordance with Division 3 of Part 3 of the Public Finance and Audit Act 1983 and the regulations under that Act,(ia) the financial report so prepared of each entity referred to in section 39 (1A) of the Public Finance and Audit Act 1983 which is controlled by the statutory body,(ii) the opinion of the auditor given in accordance with Division 3 of Part 3 of that Act as to any financial report referred to in subparagraph (i) or (ia),
Omit “those statements relate”. Insert instead “the annual report relates”.
Omit “financial statements”. Insert instead “financial reports”.
[4] Section 15 Additional information
Omit “accounts” from section 15 (1). Insert instead “financial report”.
IASB standards
The Australian Accounting Standards Board (AASB) is implementing the Financial Reporting Council’s policy of adopting accounting standards of the International Accounting Standards Board (IASB). The Financial Reporting Council is a statutory body under the Australian Securities and Investments Commission Act 2001 of the Commonwealth. The AASB has issued Australian Accounting Standards that are equivalent to IASB standards.The proposed amendments make certain terms used in the Annual Reports (Statutory Bodies) Act 1984 (the Act) consistent with Australian Accounting Standards that are equivalent to standards of the IASB.
These amendments are explained below in further detail.
Omission of entire provisions
In the case of item [1], multiple changes have been made to the one group of provisions by way of the omission and re-insertion of the provisions. See the references to item [1] in the notes below for an explanation of the changes.References to “financial statements”
Items [1]–[3] of the proposed amendments omit references in the nature of “financial statements” or “statements”. The object of these amendments is to make the language of the Act in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, those items insert instead references to “financial report”, “financial reports” or “report” as the context requires.Item [1] of the proposed amendments also makes an amendment in the nature of statute law revision to make it clear that the financial report referred to is the financial report of the relevant statutory body.
References to “accounts”
Item [4] of the proposed amendments omits a reference to the “accounts” of a statutory body in section 15 (1) of the Act. The object of this amendment is to make the language of the Act in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, the item inserts instead a reference to “financial report”.
1.4 Annual Reports (Statutory Bodies) Regulation 2005
[1] Clause 5 Identification of audited financial reports
Omit “statements”. Insert instead “report”.
[2] Clause 7 Place for inclusion of detailed budget
Omit “statements”. Insert instead “report”.
Omit the clause. Insert instead:9 Inclusion of unaudited financial reports and information
If an unaudited financial report or unaudited financial information is included in the annual report of a statutory body, the fact that the financial report or financial information has not been audited is to be clearly indicated by note or otherwise.
[4] Clause 10 Annual reports of prescribed statutory bodies
Omit clause 10 (1) (b). Insert instead:(b) a copy of the audited financial report for the Heritage Conservation Fund for the year for which the annual report is prepared.
Omit the subclause. Insert instead:(2) For the purposes of section 7 (1) (b) of the Act, the financial report of The Dumaresq—Barwon Border Rivers Commission, which has been audited by the Auditor-General of New South Wales or Queensland (as the case may be), is prescribed in relation to that Commission.
[6] Schedule 1 Report of operations
Omit “Department” wherever occurring. Insert instead “statutory body”.
IASB standards
The Australian Accounting Standards Board (AASB) is implementing the Financial Reporting Council's policy of adopting accounting standards of the International Accounting Standards Board (IASB). The Financial Reporting Council is a statutory body under the Australian Securities and Investments Commission Act 2001 of the Commonwealth. The AASB has issued Australian Accounting Standards that are equivalent to IASB standards.Items [1]–[5] of the proposed amendments make certain terms used in the Annual Reports (Statutory Bodies) Regulation 2005 (the Regulation) consistent with the Annual Reports (Statutory Bodies) Act 1984 which is, in turn, amended by this Schedule to be consistent with Australian Accounting Standards that are equivalent to standards of the IASB.
These amendments are explained below in further detail.
IASB standards—omission of entire provisions
In the case of items [3]–[5] of the proposed amendments, multiple changes have been made to the one provision by way of the omission and re-insertion of the provision. See the reference or references to the relevant item in the notes below as to the particular change or changes effected by the item.IASB standards—references to “financial statements”
Items [1]–[5] of the proposed amendments omit references to “financial statements” or “statements”. The object of these amendments is to make the language of the Act in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, those items insert instead references to “financial report” or “report” as the context requires.Items [3]–[5] of the proposed amendments also make changes consequential on the substitution of the term “financial report” for the term “financial statements”, for example, substituting a reference to “is” prepared for a reference to “are” prepared.
Item [4] also makes an amendment to clause 10 (1) (b) to make it clear that the reference to the year for which “the report is prepared” is a reference to the year for which the annual report of the statutory body is prepared.
Law revision amendment
Item [6] of the proposed amendments makes amendments in the nature of law revision to substitute references to “statutory body” for incorrect references in the Regulation to “Department”.
1.5 Commons Management Act 1989 No 13
Insert “, by notice published in the Gazette,” after “Minister” in paragraph (b) of the definition of common in section 3 (1).
Insert after section 3 (5):(6) Notes included in this Act do not form part of this Act.
Insert after section 61:(1) The revocation of the setting aside of land as a common is to be effected by the Minister by notice published in the Gazette.(2) Any such revocation may relate to the whole or part of the land concerned.(3) If the revocation relates to part of the land only, the Minister may deal with that part as if it were Crown land subject to the Crown Lands Acts and not otherwise.Note. Section 24 provides that on the revocation of the whole of a common, the trust established for the common is dissolved and that the Minister may deal with any real property of the trust as if it were Crown land subject to the Crown Lands Acts and not otherwise.
A common is defined in section 3 of the Commons Management Act 1989 to include land set aside by the Governor or the Minister as a common or for pasturage for the use of the inhabitants of a specified locality. Item [1] of the proposed amendments provides for the setting aside of the land to occur by notice published in the Gazette. This reflects existing administrative practice.Item [2] of the proposed amendments is a consequential amendment clarifying the status of notes.
Item [3] of the proposed amendments provides for the revocation of the setting aside of land as a common to be effected by notice of the Minister published in the Gazette, which also reflects existing administrative practice.
In addition, item [3] provides that, in the case of a partial revocation, the land concerned is to be dealt with as if it were Crown land subject to Crown lands legislation. This is consistent with the position currently applying where a revocation relates to the whole of a common.
Omit “34B” from section 45 (1). Insert instead “34A”.
Insert “the Minister (to the extent that the Minister is responsible for managing the affairs of a reserve trust), or” after “is a reference to” in section 92 (6A).
Omit section 92 (6B) and (6C). Insert instead:(6B) There can be more than one reserve trust manager for a reserve trust with the function of managing the affairs of the reserve trust allocated between them by the Minister in accordance with the following provisions:(a) The Minister can allocate the exercise of functions in respect of different aspects of the affairs of the reserve trust or different parts of the reserve to different reserve trust managers, as specified in the allocation or as determined by the Minister, with those functions to be exercised in accordance with such arrangements (if any) as may be determined by the Minister.(b) The Minister is the reserve trust manager for any aspect of the affairs of a reserve trust or any part of the reserve not allocated to another reserve trust manager and is accordingly allocated the function of managing the affairs of the reserve trust in respect of any such unallocated aspects of those affairs or unallocated parts of the reserve.(c) A reserve trust manager has the function of managing the affairs of the reserve trust only to the extent of the allocated functions and is, for the purposes of this or any other Act or law, the reserve trust manager to that extent only.
Item [1] of the proposed amendments corrects an incorrect cross-reference.Currently, section 92 of the Crown Lands Act 1989 enables the affairs of a reserve trust to be managed by the Minister for Lands or reserve trust managers appointed by the Minister (appointed reserve trust managers). Item [3] of the proposed amendments makes provision for the affairs of a reserve trust to be managed by more than one reserve trust manager, including the Minister. This provision represents an extension of the existing section 92 (6B) and (6C), which make provision for the affairs of a reserve trust to be managed by more than one appointed reserve trust manager, but not in conjunction with the Minister.
The amendment made by item [2] is consequential on the amendment made by item [3].
1.7 Exhibited Animals Protection Act 1986 No 123
Insert after section 46:(1) An authorised officer may serve a penalty notice on a person if it appears to the officer that the person has committed an offence against this Act or the regulations, being an offence prescribed by the regulations as a penalty notice offence.(2) A penalty notice is a notice to the effect that, if the person served does not wish to have the matter determined by a court, the person can pay, within the time and to the person specified in the notice, the amount of the penalty prescribed by the regulations for the offence if dealt with under this section.(3) A penalty notice may be served personally or by post.(4) If the amount of penalty prescribed for an alleged offence is paid under this section, no person is liable to any further proceedings for the alleged offence.(5) Payment under this section is not to be regarded as an admission of liability for the purpose of, and does not in any way affect or prejudice, any civil claim, action or proceeding arising out of the same occurrence.(6) The regulations may:(a) prescribe an offence for the purposes of this section by specifying the offence or by referring to the provision creating the offence, and(b) prescribe the amount of penalty payable for the offence if dealt with under this section, and(c) prescribe different amounts of penalties for different offences or classes of offences.(7) The amount of a penalty prescribed under this section for an offence is not to exceed the maximum amount of penalty that could be imposed for the offence by a court.(8) This section does not limit the operation of any other provision of, or made under, this or any other Act relating to proceedings that may be taken in respect of offences.(9) In this section, authorised officer means any of the following:(a) an inspector (other than a member who is deemed to be an inspector under section 9 (2)),(b) a person of a class prescribed by the regulations as a class of persons who may issue penalty notices under this section.
The proposed amendment allows penalty notices (on-the-spot fines) to be issued in respect of offences against the Exhibited Animals Protection Act 1986 or the regulations made under that Act, but only if those offences are prescribed by regulations under that Act as penalty notice offences.
1.8 Exotic Diseases of Animals Act 1991 No 73
Insert after section 73:(1) A document that is authorised or required by this Act or the regulations to be given to or served on any person may be given or served by:(a) in the case of a natural person:(i) delivering it to the person personally, or(ii) sending it by post to the address specified by the person for the giving or service of documents or, if no such address is specified, the residential or business address of the person last known to the person giving or serving the document, or(iii) sending it by facsimile transmission to the facsimile number of the person, or(b) in the case of a body corporate:(i) leaving it with a person apparently of or above the age of 16 years at, or by sending it by post to, the head office, a registered office or a principal office of the body corporate or to an address specified by the body corporate for the giving or service of documents, or(ii) sending it by facsimile transmission to the facsimile number of the body corporate.(2) A document that is required or permitted to be given to or served on the occupier of any particular premises may, if addressed to the occupier of the premises (either by name or as the occupier), be given or served:(a) by delivering the document or a true copy of it to some person on those premises who is apparently over the age of 16 years, or(b) if there is no person on those premises who can be given or served with the document, by fixing the document or copy to some conspicuous part of the premises.(3) Nothing in this section affects the operation of any provision of a law or of the rules of a court authorising a document to be given or served on a person in any other manner.(4) In this section:occupier of premises includes a person in charge or in apparent control of the premises.
premises includes place, area or vehicle.
The proposed amendment inserts section 73A into the Exotic Diseases of Animals Act 1991 which provides for the service of documents under the Act.
[1] Schedule 1 Statutory provisions under which penalty notices issued
Insert in alphabetical order:Exhibited Animals Protection Act 1986, section 46A
Meat Industry Act 1978, section 76A
Non-Indigenous Animals Act 1987, section 27A
Stock (Chemical Residues) Act 1975, section 15A
Stock Foods Act 1940, section 32A
Omit “Ozone Protection Act 1989, section 20”.
Omit “Wool, Hide and Skin Dealers Act 1935, section 12A”.
Item [1] of the proposed amendments is consequential and provides for the enforcement of penalty notices issued under:(a) certain sections proposed to be inserted into various Acts by amendments made elsewhere in this Schedule, and(b) an existing provision of the Meat Industry Act 1978.Item [2] of the proposed amendments omits a cross-reference to a repealed section.
Item [3] of the proposed amendments omits a cross-reference to a repealed Act.
1.10 Food Act 2003 No 43
[1] Section 133 Information in relation to prosecutions to be forwarded to Director-General
Omit the section.
[2] Section 137 Publication of names of offenders
Omit section 137 (2). Insert instead:(2) Except as provided by subsection (3), the notification may only be published within 21 days after the last day on which an appeal may be made against the conviction.
Insert after section 137:137A Recovery of fees and charges
Any charge, fee or money due to the Food Authority under this Act is recoverable by the Food Authority in a court of competent jurisdiction as a debt due to the Crown.137B Authorised officers may perform functions under Commonwealth legislation
The Minister may, on behalf of the State, enter into arrangements with a Commonwealth Minister or officer of the Commonwealth government in relation to the exercise under Commonwealth legislation, by authorised officers authorised under this Act, of functions relating to food inspection.
Item [1] of the proposed amendments omits a section of the Food Act 2003 (the Act) that requires a council or the Commissioner of Police to provide certain information to the NSW Food Authority about the taking of proceedings under the Act. The provision is considered unnecessary as the NSW Food Authority is required to be notified by enforcement agencies (which do not include the Commissioner of Police) after the finalisation of proceedings taken by them under the Act (see section 113 (2) of the Act).Section 137 of the Act enables the NSW Food Authority to publish a notification about certain persons convicted of offences under the Act. Currently, the notification may only be published within 21 days of the conviction concerned unless an appeal against the conviction has been made, in which case the Authority must wait until the outcome of the appeal. However, the time within which an appeal may be made could exceed the 21-day period within which the notification is to be published in the absence of an appeal. Item [2] of the proposed amendments amends section 137 to provide that the 21-day period for publishing a notification in the absence of an appeal is to run from the expiry of the time within which an appeal may be made and not from the time of the conviction.
Item [3] of the proposed amendments inserts sections 137A and 137B into the Act. Proposed section 137A states that fees, charges and other money due to the NSW Food Authority may be recovered as a debt due to the Crown. Proposed section 137B enables the Minister for Primary Industries to enter into arrangements with the Commonwealth for the exercise by authorised officers under the Act of functions under Commonwealth legislation relating to the inspection of food. Similar provisions were contained in the Food Production (Safety) Act 1998 (now repealed) which established Safe Food Production NSW but were not reproduced in the Act. The NSW Food Authority is a continuation of Safe Food Production NSW.
Omit “State Forests of NSW” from section 7 (4).Insert instead “Forests NSW”.
[2] Section 13 Application of money
Omit section 13 (5). Insert instead:(5) The Minister may from time to time by notice published in the Gazette set a limit on the amount of money that the commission may expend on any work without the approval of the Minister. Any expenditure by the commission that exceeds that limit is subject to the approval of the Minister.
Item [1] of the proposed amendments updates a reference to the trading name of the Forestry Commission, which the commission may use in the exercise of its functions under any Act.Item [2] of the proposed amendments allows the Minister for Primary Industries to set a limit on the amount of money that the Forestry Commission may expend on any work without the approval of the Minister and provides that any expenditure by the commission that exceeds that limit is subject to the approval of the Minister. At present, all expenditure above $500,000 must be approved by the Minister (see section 13 (5) of the Forestry Act 1916).
1.12 Home Building Act 1989 No 147
Section 45 Surrender of authority
Omit the section.
The proposed amendment omits a section of the Home Building Act 1989 that provides for a matter (being the means by which authorities under that Act may be surrendered) that is adequately dealt with by section 21 (7) of the Licensing and Registration (Uniform Procedures) Act 2002.
1.13 Independent Commission Against Corruption Act 1988 No 35
[1] Section 57E Staff of Inspector
Omit “government department” from section 57E (4) (a).Insert instead “Department”.
Insert after section 57E (4):(4A) The Department Head of a Department in which staff of the Inspector are employed may delegate to the Inspector or a member of staff of the Inspector any of the Department Head’s functions under the Public Sector Employment and Management Act 2002 with respect to those staff (other than this power of delegation).
Insert after section 57E (5):(6) In this section:Department has the same meaning as in the Public Sector Employment and Management Act 2002.
Department Head has the same meaning as in the Public Sector Employment and Management Act 2002.
[4] Section 70 Confidentiality
Insert “or Inspector” after “Commissioner” wherever occurring in section 70 (1A) and (1C).
Under section 57E of the Independent Commission Against Corruption Act 1988 (the Act), staff of the Inspector of the Independent Commission Against Corruption (the ICAC) may include persons who are employed by a Department of the Public Service. Item [2] of the proposed amendments allows the Department Head of a Department in which staff of the Inspector are employed to delegate to the Inspector or a member of staff of the Inspector any of the Department Head’s functions under the Public Sector Employment and Management Act 2002 with respect to those staff.Items [1] and [3] are consequential amendments.
The Act empowers the Committee on the Independent Commission Against Corruption (the Committee) to veto a proposal to appoint a person as Commissioner for the ICAC or Inspector of the ICAC. Section 70 (1A) of the Act requires the Committee to take in private, evidence proposed to be given to the Committee that relates to the proposed appointment of a person as Commissioner for the ICAC or to direct that any documents produced or proposed to be produced to the Committee relating to such a proposed appointment be treated as confidential. Item [4] of the proposed amendments extends that provision to cover evidence or documents relating to the proposed appointment of a person as Inspector of the ICAC.
Item [4] also extends section 70 (1C) of the Act (which requires the Committee not to disclose (except to the Minister) whether or not it has vetoed or proposes to veto the proposed appointment of a person as Commissioner for the ICAC) to the proposed appointment of a person as Inspector of the ICAC. (These amendments bring the confidentiality provisions in the Act in line with those in the Ombudsman Act 1974 in their application to the proposed appointment of a person as Inspector of the Police Integrity Commission.)
1.14 Marine Safety Act 1998 No 121
[1] Schedule 1 Alcohol and drugs—breath analysis and related matters
Insert after clause 3 (2):(3) Before requiring a person to undergo a breath test under subclause (1A) or (1), and for the purpose of determining whether to conduct such a test, a police officer or other authorised officer (as the case may be) may conduct a preliminary assessment to determine if alcohol is present in the person’s breath by requiring the person to talk into a device that indicates the presence of alcohol.
[2] Schedule 3 Amendment of other Acts
Omit Schedule 3.2.
Item [1] of the proposed amendments confirms the current practice of police and other authorised officers of conducting a preliminary assessment to determine whether alcohol is present in the breath of a person who is or was operating a vessel. The purpose of conducting the preliminary assessment is to determine whether to proceed to assess the concentration of alcohol present in a person’s blood by means of a breath test. The preliminary assessment is conducted by requiring a person to talk into a device that indicates the presence of alcohol.Item [2] of the proposed amendments omits an uncommenced amendment to a repealed Act.
1.15 Non-Indigenous Animals Act 1987 No 166
Insert after section 27:(1) An authorised officer may serve a penalty notice on a person if it appears to the officer that the person has committed an offence against this Act or the regulations, being an offence prescribed by the regulations as a penalty notice offence.(2) A penalty notice is a notice to the effect that, if the person served does not wish to have the matter determined by a court, the person can pay, within the time and to the person specified in the notice, the amount of the penalty prescribed by the regulations for the offence if dealt with under this section.(3) A penalty notice may be served personally or by post.(4) If the amount of penalty prescribed for an alleged offence is paid under this section, no person is liable to any further proceedings for the alleged offence.(5) Payment under this section is not to be regarded as an admission of liability for the purpose of, and does not in any way affect or prejudice, any civil claim, action or proceeding arising out of the same occurrence.(6) The regulations may:(a) prescribe an offence for the purposes of this section by specifying the offence or by referring to the provision creating the offence, and(b) prescribe the amount of penalty payable for the offence if dealt with under this section, and(c) prescribe different amounts of penalties for different offences or classes of offences.(7) The amount of a penalty prescribed under this section for an offence is not to exceed the maximum amount of penalty that could be imposed for the offence by a court.(8) This section does not limit the operation of any other provision of, or made under, this or any other Act relating to proceedings that may be taken in respect of offences.(9) In this section, authorised officer includes a person of a class prescribed by the regulations as a class of persons who may issue penalty notices under this section.
The proposed amendment allows penalty notices (on-the-spot fines) to be issued in respect of offences against the Non-Indigenous Animals Act 1987 or the regulations made under that Act, but only if those offences are prescribed by regulations under that Act as penalty notice offences.
1.16 Police (Special Provisions) Act 1901 No 5
[1] Section 101 Magistrates or Justices may appoint special constables
Omit “as in the next subsection provided” from section 101 (1A).Insert instead “provided for in subsection (2)”.
Insert after section 101 (3):(4) Despite subsection (2), a person who is authorised to administer the oath, affirmation or engagement of the office of a member of a police force (including the Australian Federal Police) referred to in subsection (1A) (a) is authorised to administer to a member of that police force who is appointed as a special constable under that provision the oath referred to in subsection (2).
[3] Section 104 Penalty for refusing to take the oath of office
Omit “hereinbefore mentioned when thereunto required by the Magistrate or Justices appointing him,”.Insert instead “of a special constable in accordance with section 101”.
Section 101 of the Police (Special Provisions) Act 1901 (the Act) presently authorises only the Magistrate or Justices of the Peace who appoint special constables under that provision (being Magistrates or Justices of the Peace of New South Wales) to administer the oath of that office to appointees. The object of item [2] of the proposed amendments is to allow persons who are authorised to administer the police oath (or its equivalent) to a member of a police force referred to in section 101 (1A) (a) of the Act (being the Australian Federal Police, or a police force of another State or of the Australian Capital Territory) to administer the oath of a special constable to a member of that police force who is appointed as a special constable.Items [1] and [3] are consequential amendments.
1.17 Public Finance and Audit Act 1983 No 152
Insert in alphabetical order in section 4 (1):Australian Accounting Standards means the standards issued by the Australian Accounting Standards Board as in force for the time being.
financial report means:
(a) in respect of the Total State Sector—the Total State Sector Accounts, and(b) in respect of a statutory body—a financial report referred to in section 41A, and(c) in respect of a Department—a financial report referred to in section 45D.
[2] Section 4 (1), definition of “financial year”
Omit “1 April to the next following 31 March” from paragraph (b) (ii).Insert instead “1 July to the next following 30 June”.
[3] Section 4 (1), definition of “the Total State Sector Accounts”
Omit “statements”. Insert instead “financial report”.
[4] Section 6 Preparation of the Total State Sector Accounts
Omit “consolidated financial statements” from section 6 (1).Insert instead “a consolidated financial report”.
[5] Sections 6 (2) and 43A (3)
Omit “statements” wherever occurring. Insert instead “report”.
Omit “are”. Insert instead “is”.
[7] Sections 6 (3) and 9 (2) (n)
Omit “statements” wherever occurring. Insert instead “reports”.
[8] Sections 9 (2) (g), 27B (3) (a), 52 (3) and 57 (1) (b), (d), (e) and (f)
Omit “accounts” wherever occurring. Insert instead “financial reports”.
[9] Section 35 Inspection and audit of books and records of accounting officers
Omit “books and accounts” from section 35 (2).Insert instead “books and records”.
Omit “whose accounts”. Insert instead “whose financial report”.
[11] Sections 36 (1) and (5) (a), 41 (1) and 45C
Omit “accounts” wherever occurring. Insert instead “books”.
Omit “books, accounts, records or documents”.Insert instead “books, records, documents or papers”.
[13] Sections 36 (7) and 38A, definition of “authority”
Omit “accounts are” wherever occurring.Insert instead “financial report is”.
[14] Sections 39 (1A) and 45A (1A)
Omit “within the meaning of Australian Accounting Standard AAS 24: Consolidated Financial Reports and Accounting Standard AASB 1024: Consolidated Accounts” wherever occurring.Insert instead “as defined in Australian Accounting Standards”.
[15] Sections 39 (3) and 45A (4)
Omit “accounts” wherever occurring.Insert instead “financial report, books, records”.
Omit “accounts”.Insert instead “books and records”.
Omit “of account”. Insert instead “and records”.
[18] Sections 41A (1) and 45D (1)
Omit “financial statements” wherever occurring.Insert instead “a financial report”.
[19] Section 41A Preparation of financial report
Omit “financial statements” from section 41A (2).Insert instead “the Audit Office’s financial report”.
[20] Sections 41B (heading) and 45D (heading)
Omit “statements” wherever occurring. Insert instead “reports”.
Omit “The financial statements referred to in section 41A of a statutory body”.Insert instead “A statutory body’s financial report”.
Omit “having regard to current accounting standards and industry practices relating to the statutory body”.Insert instead “in accordance with Australian Accounting Standards”.
Omit the paragraph.
Omit “shall consist of”. Insert instead “is to include”.
[25] Section 41B (1) (c) (i)–(v)
Omit the subparagraphs.
Omit “transactions” wherever occurring.Insert instead “financial performance”.
Omit the subsections.
[28] Section 41BA Variation of requirements
Omit “of financial statements” from section 41BA (1).Insert instead “of financial reports”.
Omit “the financial statements”. Insert instead “a financial report”.
[30] Section 41C Auditing etc of financial report
Omit section 41C (1). Insert instead:(1) The Auditor-General is to audit a statutory body’s financial report for a financial year within 10 weeks of its receipt by the Auditor-General.
[31] Sections 41C (1A) (a) and 45F (1A) (a)
Omit “accounts caused to be kept by” wherever occurring.Insert instead “financial report of”.
[32] Sections 41C (1A) (b) and 45F (1A) (b)
Omit “statements comply” wherever occurring.Insert instead “report complies”.
Omit the subsection. Insert instead:(1B) An opinion in relation to the financial report of a statutory body is not to be furnished under subsection (1A) unless the Auditor-General has received a statement made in accordance with a resolution of the statutory body and:(a) stating whether, in the opinion of the person or persons by whom the statement is signed:(i) the financial report exhibits a true and fair view of the financial position and financial performance of the statutory body, or(ii) if the statutory body is the Senate, Council or Board of Governors of a university, the financial report exhibits a true and fair view of the financial position and financial performance of the university, and(b) including such matters as are prescribed by the regulations for the purposes of this subsection.
Omit the subsection. Insert instead:(2) Nothing in this section prevents the alteration of a statutory body’s financial report, with the approval of the Auditor-General, after its receipt by the Auditor-General and before its submission to the Minister.
Omit the section. Insert instead:41D Return of audited financial report etc to statutory body
The Auditor-General or a person authorised by the Auditor-General shall, after all the functions conferred by section 41C in relation to the financial report of a statutory body have been performed, submit the financial report and the opinion under that section to the statutory body for submission to the Minister.
[36] Section 43 Inspection and audit of financial reports, books and records of statutory bodies
Omit “accounts” from section 43 (1). Insert instead “financial reports, books”.
[37] Section 43A General audit of former statutory bodies
Omit section 43A (2) (a). Insert instead:(a) a financial report for the portion of the financial year ending when the body ceased to be such a statutory body (and for any previous financial year) is to be prepared and submitted, and
Omit “the accounts of the body are”. Insert instead “the financial report is”.
Omit “they”. Insert “it”.
[40] Section 45 Particular audit
Omit section 45 (1). Insert instead:(1) In accordance with the request of the Treasurer, a Minister or a person prescribed for the purposes of this section in relation to a statutory body, the Auditor-General is to inspect and audit:(a) in the case of a statutory body to which section 44 (1) (a) applies—the financial report of the statutory body and the books and records of financial transactions of or relating to:(i) the statutory body, and(ii) assets of or in the custody of the body, and(b) in the case of a statutory body to which section 44 (1) (b) applies—the financial report of the statutory body and the books and records of financial transactions of or relating to the fund or account under the control or management of the statutory body.
[41] Section 45E Nature of financial reports
Omit section 45E (1). Insert instead:(1) A Department’s financial report:(a) is to be prepared in accordance with Australian Accounting Standards, and(b) is to comply with any written directions of the Treasurer as to form and content, and(c) is to exhibit a true and fair view of the financial position and financial performance of the Department.
[42] Section 45EA Variation of requirements
Omit “of financial statements” from section 45EA (1).Insert instead “of a financial report”.
Omit “the financial statements”. Insert instead “a financial report”.
[44] Section 45F Auditing etc of financial reports
Omit section 45F (1). Insert instead:(1) The Auditor-General is to audit a Department’s financial report for a financial year within 10 weeks of its receipt by the Auditor-General.
Omit the subsection. Insert instead:(1B) An opinion in relation to the financial report of a Department is not to be furnished under subsection (1A) unless the Auditor-General has received a statement:(a) stating whether, in the opinion of the Department Head, the financial report exhibits a true and fair view of the financial position and financial performance of the Department, and(b) including such matters as are prescribed by the regulations for the purposes of this subsection.
Omit the subsection. Insert instead:(2) Nothing in this section prevents the alteration of a Department’s financial report, with the approval of the Auditor-General, after its receipt by the Auditor-General and before its submission to the Minister.
Omit the section. Insert instead:45G Return of audited financial report etc to Department Head
The Auditor-General or a person authorised by the Auditor-General shall, after all the functions conferred by section 45F in relation to the financial report of a Department have been performed, submit the financial report and the opinion under that section to the Department Head for submission to the Minister.
[48] Section 45I Inspection and audit of financial reports, books and records of Departments
Omit “accounts” from section 45I (1).Insert instead “financial reports, books”.
[49] Section 47 Appointment and functions of auditor
Omit “books and accounts” from section 47 (1).Insert instead “Audit Office’s financial report and the books and records”.
[50] Section 48 Auditing of financial report and records
Omit “books and accounts” from section 48 (1).Insert instead “Audit Office’s financial report and the books and records”.
[51] Section 49 Examination by Auditor-General of the Total State Sector Accounts
Omit section 49 (1). Insert instead:(1) The Auditor-General shall examine the Total State Sector Accounts transmitted to the Auditor-General by the Treasurer in accordance with section 6 (4) and shall prepare and sign an opinion stating whether the Total State Sector Accounts are properly drawn up in accordance with this Act and accord with the books and records of the Treasurer.
[52] Section 52 Auditor-General’s reports
Omit “accounts” from section 52 (1).Insert instead “Total State Sector Accounts”.
Omit “accounts are” from the definition of authority.Insert instead “financial report is”.
Omit “accounts of which are” from paragraph (b) of the definition of authority of the State.Insert instead “financial report of which is”.
[55] Section 57 Functions of Committee
Omit “accounts” from section 57 (1) (c). Insert instead “financial report”.
[56] Section 59 Form of books, records etc
Omit “, account” from section 59 (1), (2), (3) and (4) wherever occurring.
[57] Section 61 Misappropriation of money or property
Omit “books of account” from section 61 (3).Insert instead “books, records”.
[58] Section 63A Reference of matters to Public Accounts Committee
Omit “statements” from section 63A (2) and (3) wherever occurring.Insert instead “report”.
IASB standards
The Australian Accounting Standards Board (AASB) is implementing the Financial Reporting Council’s policy of adopting accounting standards of the International Accounting Standards Board (IASB). The Financial Reporting Council is a statutory body under the Australian Securities and Investments Commission Act 2001 of the Commonwealth. The AASB has issued Australian Accounting Standards that are equivalent to IASB standards.Items [1], [3]–[11], [13]–[21] and [24]–[58] of the proposed amendments make certain terms used in the Public Finance and Audit Act 1983 (the Act) consistent with Australian Accounting Standards that are equivalent to standards of the IASB.
These amendments are explained below in further detail.
IASB standards—omission of entire provisions
In the case of items [30], [33], [34], [35], [37], [40], [41], [44], [45], [46], [47] and [51] multiple changes have been made to the one provision by way of the omission and re-insertion of the provision. See the reference or references to the relevant item in the notes below as to the particular change or changes effected by the item.IASB standards—definition of Australian Accounting Standards
Item [1] of the proposed amendments inserts a definition of Australian Accounting Standards in section 4 (1) of the Act. The defined term is currently used in the Act and is also inserted in other provisions by items [14], [22] and [41] of the proposed amendments.The object of this definition is to make it clear that references in the Act to Australian Accounting Standards are references to Australian Accounting Standards as in force for the time being. Accordingly it is made clear that the references include the standards currently in force that are equivalent to IASB standards and such standards issued in the future.
IASB standards—definition of financial report
The object of the insertion by item [1] of the proposed amendments of a definition of financial report is to make it clear, when referring to a financial report in respect of the relevant accounting entity, to which form of financial report the reference refers.IASB standards—control
Item [14] of the proposed amendments replaces references to control “within the meaning of Australian Accounting Standard AAS 24: Consolidated Financial Reports and Accounting Standard AASB 1024: Consolidated Accounts” in sections 39 (1A) and 45A (1A) with references to control “as defined in Australian Accounting Standards”. The standards to which reference is omitted are no longer in force.Instead, reference is made to Australian Accounting Standards, a term defined by a definition inserted by item [1]. As explained in relation to item [1], the references in sections 39 (1A) and 45A (1A) to Australian Accounting Standards accordingly include the standards currently in force that are equivalent to IASB standards and such standards issued in the future.
IASB standards—financial reports of statutory bodies
The object of the amendment made by item [24] of the proposed amendments is to provide that financial reports that, under section 41B (1) (a) (as amended by item [22]), are to be prepared in accordance with Australian Accounting Standards, may include matters other than the matters currently set out in section 41B (1) (c), for example matters required under Australian Accounting Standards.The object of the amendment made by item [25] of the proposed amendments is to ensure that the matters that are required to be included under section 41B (1) (c) are not inconsistent with the requirement to prepare a financial report in accordance with Australian Accounting Standards. This is done by omitting redundant requirements. Item [27] of the proposed amendments (to the extent that it omits section 41B (3), (3A) and (4) of the Act) is an amendment consequential on the amendment made by item [25].
IASB standards—references to “financial statements”
Items [3], [4], [5], [7], [18], [19], [20], [21], [28], [29], [32], [33], [34], [35], [37], [41], [42], [43], [46], [47] and [58] of the proposed amendments omit references to “financial statements” or “statements”. The object of these amendments is to make the language of the Act in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, those items insert instead references to “financial report”, “financial reports” or “report” as the context requires.Items [6], [33], [34], [38], [39] and [41] of the proposed amendments make consequential changes, for example, substituting “is” for “are” if, in the same provision, “financial report” is substituted for “financial statements”.
IASB statements—references to “transactions”
Items [26], [33], [40] and [41] of the proposed amendments replace references in the Act to “transactions” with references to “financial performance”. The object of such amendments is to make the language of the Act in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards.IASB standards—references to “accounts”
Items [8], [9], [10], [11], [13], [15], [16], [17], [30], [31], [36], [38], [40], [44], [45], [48], [49], [50], [51] (where “account” occurs secondly in the current section 49 (1)), [52], [53], [54], [55], [56] and [57] of the proposed amendments omit references to “accounts”. The object of these amendments is to make the language of the Act in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, those items insert instead references to other terms as the context requires.Item [56] does not replace the term omitted.
Items [8], [10], [13], [30], [38], [44], [45], [53], [54] and [55] insert instead references to “financial report”.
Items [9], [11], [16], [17] and [51] insert instead references to “records”, “books” or “books and records”.
Items [15], [36], [40], [48], [49] and [50] insert instead references to “financial report and books and records”.
Item [57] omits a reference to “books of account” and inserts instead a reference to “books, records”.
Item [51] of the proposed amendments omits “accounts” where firstly occurring in section 49 (1) and inserts instead “Total State Sector Accounts” to make it clear that the terms are referring to the same financial report. A corresponding amendment is made by item [52] of the proposed amendments in respect of section 52.
Statutory authority’s financial year
The object of item [2] of the proposed amendments is to provide (if no other provision applies to the statutory authority in respect of this matter) for a statutory authority’s financial year, within the meaning of the Act, to run from 1 July to the following 30 June instead of from 1 April to the following 31 March.Accrual accounting
Items [23], [27] (to the extent that it omits section 41B (2) of the Act) and [41] (in part) of the proposed amendments remove redundant references in the Act to accrual accounting.Item [41] of the proposed amendments replaces a redundant reference to preparing a financial statement of a Department on an accrual accounting basis with a reference to preparing a financial report of a Department in accordance with Australian Accounting Standards.
The use in item [41] of the defined term Australian Accounting Standards, the relevant definition being inserted by item [1] of the proposed amendments, has the effect that this provision also incorporates reference to existing and future Australian Accounting Standards that are equivalent to IASB standards.
Inclusion of reference to papers
Item [12] of the proposed amendments inserts a reference to “papers” in the kinds of documents the Auditor-General is entitled to require the production of under section 36 (3) of the Act.This amendment makes section 36 (3) consistent with section 36 (1) (as amended by item [11]) and section 36 (5) (a) (as amended by item [11]) in their reference to such documents.
Preparation of financial reports of statutory bodies
Item [22] of the proposed amendments changes the requirements in respect of the preparation of financial reports of statutory bodies under section 41B of the Act. Section 41B (1) (a) of the Act currently provides that the financial statements shall be prepared “having regard to current accounting standards and industry practices relating to the statutory body”. Proposed section 41B (1) (a), as amended by item [22], provides for the financial report of the body to be prepared “in accordance with Australian Accounting Standards”. The effect of the amendment is to require compliance with Australian Accounting Standards rather than providing for their preparation “with regard to” certain matters and also to remove the ability of a statutory body to prepare financial reports with regard to industry practices relevant to the statutory body.
1.18 Public Finance and Audit Regulation 2005
Omit the definitions of Australian Accounting Standards and financial statements from clause 3 (1).
Omit “financial statements”. Insert instead “a financial report”.
Omit “statements have” from clause 4 (a). Insert instead “report has”.
[4] Clauses 4 (b), 7 (2), 8 (2) and 11 (b)
Omit “statements” wherever occurring. Insert instead “report”.
Omit “statements” from clause 5 (1) and (4) wherever occurring.Insert instead “report”.
Omit “to”. Insert instead “within”.
Omit the clause. Insert instead:Except as may be provided by the Act, this Regulation and the Treasurer’s directions, the financial report of a statutory body must be prepared in accordance with Australian Accounting Standards.
[8] Clause 7 Income and expenditure information
Omit clause 7 (1). Insert instead:(1) For the purposes of section 41B (1) (c) (vi) and (g) of the Act, the particulars set out in Part 1 of Schedule 1 must be shown separately in the financial report of a statutory body.
Omit “transactions” wherever occurring.Insert instead “financial performance”.
[10] Clause 8 Balance sheet information
Omit clause 8 (1). Insert instead:(1) For the purposes of section 41B (1) (c) (vi) and (g) of the Act, the particulars set out in Part 2 of Schedule 1 must be shown separately in the financial report of a statutory body.
Omit “statement”. Insert instead “report”.
[12] Clause 10 Exclusion of budget information from certain financial reports submitted for certification
Omit “statements” from clause 10 (1). Insert instead “report”.
Omit the subclause. Insert instead:(2) Subclause (1) does not apply to the financial report of a statutory body if the statutory body is required by or under the Act (including by a condition of exemption granted under the Act or a direction of the Treasurer under the Act) to include a budget or budget information in that report.
Omit “statements have” from clause 11 (a). Insert instead “report has”.
Omit “statements” from clause 12 (1) and (4) wherever occurring.Insert instead “report”.
Omit “to”. Insert instead “within”.
[17] Clause 14 Definitions of “authority” and “officer of an authority”
Omit “the Police Service” from clause 14 (1) and (2) wherever occurring.Insert instead “NSW Police”.
Omit “statements”. Insert instead “reports”.
IASB standards
The Australian Accounting Standards Board (AASB) is implementing the Financial Reporting Council's policy of adopting accounting standards of the International Accounting Standards Board (IASB). The Financial Reporting Council is a statutory body under the Australian Securities and Investments Commission Act 2001 of the Commonwealth. The AASB has issued Australian Accounting Standards that are equivalent to IASB standards.The proposed amendments make certain terms used in the Public Finance and Audit Regulation 2005 (the Regulation) consistent with the Public Finance and Audit Act 1983 (the Act) which is, in turn, amended by this Schedule to be consistent with Australian Accounting Standards that are equivalent to standards of the IASB.
These amendments are explained below in further detail.
IASB standards—omission of entire provisions
In the case of items [7], [8], [10] and [13] of the proposed amendments, multiple changes have been made to the one provision by way of the omission and re-insertion of the provision. See the reference or references to the relevant item in the notes below as to the particular change or changes effected by the item.IASB standards—omission of definitions
Item [1] of the proposed amendments omits definitions of Australian Accounting Standards and financial statements from clause 3 (1) of the Regulation.The definition of Australian Accounting Standards is unnecessary because an amendment to the Act by this Schedule inserts a definition of Australian Accounting Standards in the Act.
The definition of financial statements is omitted as a consequence of the removal of the term from the Act by amendments made by this Schedule.
IASB standards—references to “financial statements”
Items [2], [3], [4], [5], [7], [8], [10], [11], [12], [13], [14], [15] and [18] of the proposed amendments omit references to “financial statements” or “statements”. The object of these amendments is to make the language of the Regulation in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, those items insert instead references to “financial report”, “financial reports” or “report” as the context requires.IASB standards—references to notes “to” financial statements
Items [6] and [16] of the proposed amendments omit references to notes “to” financial statements and insert instead a reference to notes “within” a financial report. The object of these amendments is to make the language of the Regulation in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards.IASB standards—financial reports of statutory bodies
Items [7] and [8] of the proposed amendments omit words that are redundant because of amendments made to section 41B of the Act by this Schedule with respect to the requirement that a financial report of a statutory body be prepared in accordance with Australian Accounting Standards.IASB standards—references to “transactions”
Item [9] of the proposed amendments replaces references in the Regulation to “transactions” with references to “financial performance”. The object of such amendments is to make the language of the Regulation in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards.Law revision
Item [17] of the proposed amendments is consequential on the change of name of an organisation.
1.19 Road Transport (Safety and Traffic Management) Act 1999 No 20
Section 13 Power to conduct random breath testing
Insert after section 13 (3):(3A) Before requiring a person to undergo a breath test under subsection (1), and for the purpose of determining whether to conduct such a test, a police officer may conduct a preliminary assessment to determine if alcohol is present in the person’s breath by requiring the person to talk into a device that indicates the presence of alcohol.
The proposed amendment confirms the current practice of police officers of conducting a preliminary assessment to determine whether alcohol is present in a driver’s breath. The purpose of conducting the preliminary assessment is to determine whether to proceed to assess the concentration of alcohol present in a driver’s blood by means of a breath test. The preliminary assessment is conducted by requiring a driver to talk into a device that indicates the presence of alcohol.
1.20 Roads Act 1993 No 33
[1] Sections 46 (b), 47, 51 (b), 61 (1) (a), 214 (1) and 216 (1) and Dictionary, definition of “classified road”
Omit “State highway” wherever occurring. Insert instead “highway”.
[2] Schedule 2 Savings, transitional and other provisions
Insert after Part 3:Part 4 Provisions consequent on enactment of Statute Law (Miscellaneous Provisions) Act (No 2) 2005
In this Part:amending Act means the Statute Law (Miscellaneous Provisions) Act (No 2) 2005.
73 State highways taken to be classified as highways
An order in force under section 47 immediately before the date of assent to the amending Act is taken to have been made under section 47 as amended by Schedule 1.20 to the amending Act.74 References to State highways
Subject to the regulations, in any other Act or instrument, a reference to a State highway (within the meaning of this Act immediately before the date of assent to the amending Act) is taken to be a reference to a highway.
Insert in alphabetical order:highway means a road that is declared to be a highway by an order in force under section 47.
[4] Dictionary, definition of “State highway”
Omit the definition.
Item [1] of the proposed amendments replaces references in the Roads Act 1993 (the Act) to “State highway” with references to “highway”.Item [3] of the proposed amendments inserts a definition of highway into the Act for the purposes of the Act.
Item [4] of the proposed amendments omits the definition of State highway in the Act (being a road that is declared to be a State highway by an order in force under section 47 of the Act).
Item [2] of the proposed amendments inserts savings and transitional provisions into the Act consequent on the amendments proposed to be made by item [1].
1.21 Security Industry Act 1997 No 157
[1] Section 21 Grant of licence
Insert “and nominate a place where the person is to collect the licence” after “application” in section 21 (1) (a).
Insert after section 21 (3):(4) A licence is granted subject to the condition that the person making the application collect the licence from the place nominated by the Commissioner under subsection (1) (a) within 60 days of being notified of the grant.
[3] Section 24 Term of licence
Insert before section 24 (1):(1A) A licence comes into force on the day that it is collected from the place nominated by the Commissioner under section 21 (1) (a).
Omit “was granted”. Insert instead “comes into force”.
Insert after section 24 (2):(3) Despite subsection (1), if the person who made the application for a licence (the applicant) fails to collect the licence in accordance with the condition set out in section 21 (4):(a) the licence does not come into force and is taken to have not been granted, and(b) for the purposes of section 18 (5), the applicant is taken to be a person who was an applicant for, but was never granted, a licence.
[6] Section 29 Right to seek review from Administrative Decisions Tribunal
Insert “(other than by operation of section 24 (3)” after “person” in section 29 (1) (a).
Item [2] of the proposed amendments provides that the grant of a licence under the Security Industry Act 1997 is subject to the condition that the applicant must collect the licence from a place nominated by the Commissioner of Police (usually a Roads and Traffic Authority motor registry) within 60 days of the applicant being notified of the grant of the licence.Item [3] of the proposed amendments provides that a licence comes into force when it is collected from the place nominated by the Commissioner.
Item [5] of the proposed amendments provides that if the applicant fails to collect the licence from the place nominated by the Commissioner of Police within 60 days of being notified of the grant of the licence, the licence does not come into force and is taken not to have been granted. Currently, uncommenced amendments to the Security Industry Act 1997 contained in the Security Industry Amendment Act 2005 provide for a licence to be revoked in such circumstances.
Items [1], [4] and [6] are consequential amendments.
Consequential amendments proposed to be made to the Security Industry Amendment Act 2005 and the Security Industry Regulation 1998 are contained elsewhere in this Schedule.
1.22 Security Industry Amendment Act 2005 No 63
[1] Schedule 1 Amendment of Security Industry Act 1997
Insert “selling,” before “installing” wherever occurring in section 12 (1) (c) and (e) of the Security Industry Act 1997 (as inserted by Schedule 1 [14]).
Insert “sell,” before “install” in section 12 (1) (f) of the Security Industry Act 1997 (as inserted by Schedule 1 [14]).
[3] Schedule 1 [43], [46] and [50]
Omit the items.
The Security Industry Amendment Act 2005 (which is not yet in force) substitutes section 12 (1) of the Security Industry Act 1997 (the principal Act). Items [1] and [2] of the proposed amendments amend that provision (as substituted) to clarify that the holder of a class 2C licence under the principal Act is authorised to sell security equipment, the holder of a class 2E licence under that Act to sell barrier equipment and the holder of a class 2F licence under that Act to sell electronic security equipment (in addition to the other activities that that Act currently expressly authorises under those licences).Item [3] of the proposed amendments is consequential on the amendments proposed to be made to the principal Act contained elsewhere in this Schedule.
1.23 Security Industry Regulation 1998
Clause 17 Pending application for subsequent licence
Omit clause 17 (1). Insert instead:(1) If a person applies for a subsequent licence before the term of the person’s current licence expires (referred to in this clause as the old licence) and the application has not been dealt with by the time the old licence expires, the authority conferred by the old licence continues:(a) until the person is notified of the refusal of the subsequent licence, or(b) until the person collects the subsequent licence in accordance with the condition set out in section 21 (4) of the Act, or(c) until 60 days after the person is notified of the grant of the subsequent licence,whichever occurs first.
The proposed amendment is consequential on the amendments proposed to be made to the Security Industry Act 1997 (the Act) contained elsewhere in this Schedule. The amendment provides for the authority of an existing licence under the Act to continue when a subsequent licence is granted until such time as the subsequent licence is collected from a place nominated by the Commissioner of Police or until 60 days after the notification of the grant of the subsequent licence (whichever occurs first). Proposed section 21 (4) of the Act provides that the grant of a licence is subject to the condition that the applicant must collect the licence from a place nominated by the Commissioner of Police (usually a Roads and Traffic Authority motor registry) within 60 days of the applicant being notified of the grant of the licence. If the applicant fails to collect the licence in accordance with this condition the licence does not come into force and is taken not to have been granted.
1.24 State Owned Corporations Act 1989 No 134
[1] Section 19 Acquisition and disposal of assets etc
Omit “accounts” wherever occurring in section 19 (1) (a) and (b).Insert instead “financial report”.
[2] Section 20X Acquisition and disposal of assets, investments and liabilities
Omit “accounts” wherever occurring in section 20X (1) (a) and (b).Insert instead “financial report”.
[3] Section 22 Statement of corporate intent: contents
Omit “accounts” from section 22 (d).Insert instead “financial reports of the corporation and of its subsidiaries”.
[4] Section 24 Annual reports and financial reports: company SOCs
Omit section 24 (1) (b). Insert instead:(b) the SOC’s financial report for that financial year, audited by the Auditor-General, being a financial report that conforms to the requirements of the Corporations Act 2001 of the Commonwealth or any other law applying to the report, and
Omit “those financial statements”. Insert instead “the SOC’s financial report”.
Omit “Every report”. Insert instead “Every annual report”.
Omit “Every report”. Insert instead “Every Auditor-General’s report”.
Omit “financial statements”. Insert instead “a financial report”.
Omit “statements”. Insert instead “reports”.
Omit “statements”. Insert instead “report”.
Omit “accounts”. Insert instead “financial reports”.
[12] Section 26 Information to be laid before Parliament
Omit “financial statements” from section 26 (1) (i).Insert instead “financial report”.
Omit “those statements”. Insert instead “that financial report”.
[14] Section 28 Public Accounts Committee
Omit “statements” from section 28 (1). Insert instead “reports”.
Omit “statements and reports”.Insert instead “reports and Auditor-General’s reports”.
Omit “accounts and reports of”.Insert instead “financial reports and Auditor-General’s reports in relation to”.
IASB standards
The Australian Accounting Standards Board (AASB) is implementing the Financial Reporting Council’s policy of adopting accounting standards of the International Accounting Standards Board (IASB). The Financial Reporting Council is a statutory body under the Australian Securities and Investments Commission Act 2001 of the Commonwealth. The AASB has issued Australian Accounting Standards that are equivalent to IASB standards.The proposed amendments make certain terms used in the State Owned Corporations Act 1989 (the Act) consistent with Australian Accounting Standards that are equivalent to standards of the IASB.
These amendments are explained below in further detail.
Omission of entire provision
In the case of item [4] of the proposed amendments, multiple changes have been made to the one provision by way of the omission and re-insertion of the provision. See the references to item [4] in the notes below as to the particular change or changes effected by the item.References to “financial statements”
Items [4], [5], [8]–[10], [12], [14] and [15] of the proposed amendments omit references to “financial statements” or “statements”. The object of these amendments is to make the language of the Act in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, those items insert instead references to “financial report”, “financial reports” or “report” as the context requires.Items [4] and [5] make amendments consequential on the amendments omitting references to “financial statements”, making it clear that the relevant provisions refer to the financial report of the relevant State owned corporation.
Items [6] and [7] make amendments consequential on the amendments omitting references to “financial statements”, making it clear that section 24 (2) and (3) of the Act refer to an annual report and an Auditor-General’s report, respectively, rather than to a financial report.
References to “accounts”
Items [1]–[3], [11] and [16] of the proposed amendments omit references to “accounts”. The object of these amendments is to make the language of the Act in this respect consistent with Australian Accounting Standards that are equivalent to IASB standards. Accordingly, those items insert instead references to “financial report”.Item [16] also makes an amendment to make it clear that both financial reports and Auditor-General’s reports are referred to in section 28 (2) of the Act.
1.25 Workplace Surveillance Act 2005 No 47
[1] Section 16 Prohibition on surveillance using work surveillance device while employee not at work
Insert at the end of section 16:(3) This section does not apply to the carrying out, or causing to be carried out, of surveillance by an employer that is a law enforcement agency.
[2] Section 37 Covert surveillance records may be used or disclosed for relevant purpose only
Omit “only” from section 37 (3).
Insert after section 37 (3):Explanatory note(4) Without limiting subsection (3), if the covert surveillance of an employee was not authorised by a covert surveillance authority, the following use or disclosure of the information or record is for a relevant purpose:(a) disclosure to a member or officer of a law enforcement agency for use in connection with disciplinary or managerial action or legal proceedings against an employee of a law enforcement agency as a consequence of any alleged misconduct (other than an unlawful activity) or unsatisfactory performance of the employee,(b) use or disclosure for a purpose that is directly or indirectly related to the taking of such disciplinary or managerial action or legal proceedings,(c) disclosure to a member or officer of a law enforcement agency for use in connection with the training of law enforcement members or officers.
Section 16 of the Workplace Surveillance Act 2005(the Act) makes it an offence for an employer to carry out, or cause to be carried out, surveillance of an employee when the employee is not at work unless the surveillance is computer surveillance of the use by the employee of equipment or resources provided by or at the expense of the employer. Item [1] of the proposed amendments excludes law enforcement agencies from the application of the section so that it will not be an offence under the section for a law enforcement agency to carry out, or caused to be carried out, such surveillance of an employee of the agency.
Section 37 of the Act makes it an offence in certain circumstances to use or disclose to another person surveillance information or a surveillance record if the information has been obtained or record made as a result of covert surveillance of an employee while at work unless the use or disclosure is for a relevant purpose. At present, the only relevant purposes when the covert surveillance is not authorised by a covert surveillance authority are related to proceedings for offences. Items [2] and [3] of the proposed amendments expand the relevant purposes when covert surveillance is not authorised by a covert surveillance authority to include use and disclosure by a law enforcement agency for the purpose of taking disciplinary or managerial action or legal proceedings against an employee in connection with alleged misconduct (other than unlawful activity) or unsatisfactory performance and disclosure to a member or officer of a law enforcement agency for training purposes.
1.26 Stock (Chemical Residues) Act 1975 No 26
Insert after section 15:(1) An authorised officer may serve a penalty notice on a person if it appears to the officer that the person has committed an offence against this Act or the regulations, being an offence prescribed by the regulations as a penalty notice offence.(2) A penalty notice is a notice to the effect that, if the person served does not wish to have the matter determined by a court, the person can pay, within the time and to the person specified in the notice, the amount of the penalty prescribed by the regulations for the offence if dealt with under this section.(3) A penalty notice may be served personally or by post.(4) If the amount of penalty prescribed for an alleged offence is paid under this section, no person is liable to any further proceedings for the alleged offence.(5) Payment under this section is not to be regarded as an admission of liability for the purpose of, and does not in any way affect or prejudice, any civil claim, action or proceeding arising out of the same occurrence.(6) The regulations may:(a) prescribe an offence for the purposes of this section by specifying the offence or by referring to the provision creating the offence, and(b) prescribe the amount of penalty payable for the offence if dealt with under this section, and(c) prescribe different amounts of penalties for different offences or classes of offences.(7) The amount of a penalty prescribed under this section for an offence is not to exceed the maximum amount of penalty that could be imposed for the offence by a court.(8) This section does not limit the operation of any other provision of, or made under, this or any other Act relating to proceedings that may be taken in respect of offences.(9) In this section, authorised officer means any of the following:(a) an inspector,(b) a person of a class prescribed by the regulations as a class of persons who may issue penalty notices under this section.
The proposed amendment allows penalty notices (on-the-spot fines) to be issued in respect of offences against the Stock (Chemical Residues) Act 1975 or the regulations made under that Act, but only if those offences are prescribed by regulations under that Act as penalty notice offences.
1.27 Stock Diseases Regulation 2004
Clause 10A Testing of stock for Bovine Spongiform Encephalopathy
Omit “100 penalty units” wherever occurring in clause 10A (1) and (2).Insert instead “50 penalty units”.
The proposed amendment to the Stock Diseases Regulation 2004 reduces the maximum penalty for certain offences under the Regulation. Section 23 (3) (b) of the Stock Diseases Act 1923 provides that the maximum penalty that may be imposed by the regulations for such offences is 50 penalty units.
1.28 Stock Foods Act 1940 No 19
Insert after section 32:(1) An authorised officer may serve a penalty notice on a person if it appears to the officer that the person has committed an offence against this Act or the regulations, being an offence prescribed by the regulations as a penalty notice offence.(2) A penalty notice is a notice to the effect that, if the person served does not wish to have the matter determined by a court, the person can pay, within the time and to the person specified in the notice, the amount of the penalty prescribed by the regulations for the offence if dealt with under this section.(3) A penalty notice may be served personally or by post.(4) If the amount of penalty prescribed for an alleged offence is paid under this section, no person is liable to any further proceedings for the alleged offence.(5) Payment under this section is not to be regarded as an admission of liability for the purpose of, and does not in any way affect or prejudice, any civil claim, action or proceeding arising out of the same occurrence.(6) The regulations may:(a) prescribe an offence for the purposes of this section by specifying the offence or by referring to the provision creating the offence, and(b) prescribe the amount of penalty payable for the offence if dealt with under this section, and(c) prescribe different amounts of penalties for different offences or classes of offences.(7) The amount of a penalty prescribed under this section for an offence is not to exceed the maximum amount of penalty that could be imposed for the offence by a court.(8) This section does not limit the operation of any other provision of, or made under, this or any other Act relating to proceedings that may be taken in respect of offences.(9) In this section, authorised officer means any of the following:(a) an inspector,(b) a person of a class prescribed by the regulations as a class of persons who may issue penalty notices under this section.
The proposed amendment allows penalty notices (on-the-spot fines) to be issued in respect of offences against the Stock Foods Act 1940 or the regulations made under that Act, but only if those offences are prescribed by regulations under that Act as penalty notice offences.
1.29 University of Western Sydney Act 1997 No 116
[1] Section 12 Constitution of Board
Omit “are” from section 12 (1) (h) (ii). Insert instead “may be”.
Insert after section 40 (1) (j):(ja) the designation of members of staff of the University as academic staff, general staff, full-time staff, part-time staff or otherwise,
Item [1] of the proposed amendments makes wording in a provision consistent with that used in related provisions in the same section.Item [2] of the proposed amendments will allow the governing body of the University of Western Sydney to make by-laws, not inconsistent with the University of Western Sydney Act 1997, for or with respect to the designation of members of staff of the University as academic staff, general staff, full-time staff, part-time staff or otherwise. The by-law making power is contained in the Acts of most other universities in New South Wales.
Insert at the end of the section:(2) Without affecting the generality of subsection (1), the regulations may make provision for or with respect to the waiver or refund of the whole or any part of a fee payable under this Act.
The object of the proposed amendment is to allow the making of regulations to provide for the waiver or refund of any fees payable under the Valuers Act 2003.