State Revenue and Other Legislation Amendment (Budget Measures) Act 2013 No 50



An Act to make miscellaneous amendments to certain State revenue and other legislation in connection with the Budget for the year 2013–2014; and for other purposes.
2   Commencement
(1)  This Act commences on the date of assent to this Act, subject to subsection (2).
(2)  The amendments made by the Schedules to this Act commence on the day or days specified in those Schedules in relation to the amendments concerned. If a commencement date is not specified, the amendments commence on the date of assent to this Act.
3   Explanatory notes
The matter appearing under the heading “Explanatory note” in any of the Schedules to this Act does not form part of this Act.
Schedules 1, 2 (Repealed)
sch 1: Rep 1987 No 15, sec 30C.
sch 2: Rep 1987 No 15, sec 30C.
schs 4–6: Rep 1987 No 15, sec 30C.
[1]   Section 4 Definitions
Insert in alphabetical order in section 4 (1):
  
base rate means $2 or, if a base rate is declared by regulation under clause 9 of Schedule 3, the base rate as so declared.
proclaimed month means the first month to commence on or after the commencement of Schedule 3 to the State Revenue and Other Legislation Amendment (Budget Measures) Act 2013.
[2]   Section 4 (1), definition of “prescribed rate”
Omit “and for any month thereafter” from paragraph (e).
Insert instead “and for any month thereafter before the proclaimed month”.
[3]   Section 4 (1), definition of “prescribed rate”
Insert at the end of paragraph (e):
  
, and
(f)  for the proclaimed month and for any month thereafter—the base rate, as adjusted from time to time in accordance with Schedule 2.
[4]   Schedule 3 Transitional provisions
Insert after Part 7:
  
9   Adjustment of prescribed rate (Budget 2013–2014)
(1)  The regulations may declare a base rate for the purposes of this Act.
(2)  A regulation may be made under this clause only if the proclaimed month is a month after July 2013.
(3)  A base rate declared by a regulation has effect only in relation to a month that starts on or after the commencement of the regulation.
(4)  A regulation cannot be made under this clause after the operative date (within the meaning of Schedule 2) for 2014.
(5)  The declaration of a base rate by a regulation made under this clause is, for the purposes of the Subordinate Legislation Act 1989, a matter of a savings or transitional nature.
Explanatory note
Items [1] and [3] provide for a base rate of $2 (instead of the existing rate of $1.37) to have effect as the prescribed rate under the Health Insurance Levies Act 1982. The prescribed rate is the rate used to calculate the monthly levy payable under that Act.
The proposed amendments also enable the base rate to be further adjusted by regulation if there is a delay in the commencement of the proposed amendments. Under item [4], a regulation declaring a new base rate can be made if the proposed amendments commence after 1 July 2013. Such a regulation cannot be made after the base rate is automatically adjusted under Schedule 2 to the Health Insurance Levies Act 1982 in 2014. The amendments also provide that a regulation declaring a base rate is of a savings and transitional nature for the purposes of the Subordinate Legislation Act 1989.
Item [2] is a consequential amendment.
Schedules 4–6 (Repealed)