154‑40 Notification of notices of assess154‑40 Notification of notices of assessment of tax

#### 154‑40 Notification of notices of assessment of tax If: (a) the \*Commissioner is required to serve on a person a notice of assessment in respect of the person’s income of an \*income year under section 174 of the Income Tax Assessment Act 1936; and (b) the Commissioner has made, in respect of the person, an assessment under section 154‑35 of this Act of the amounts referred to in that section; and (c) notice of the assessment under that section has not been served on the person; notice of the assessment under that section may be served by specifying the amounts concerned in the notice referred to in paragraph (a). 11 Section 154‑85 Repeal the section. 12 Division 157 Repeal the Division. 13 Section 206‑1 (table item 4A) Repeal the item. 14 Subsection 238‑10(1) (table item 4A) Repeal the item. 15 Subclause 1(1) of Schedule 1 (definition of HECS‑HELP benefit) Repeal the definition. Income Tax Assessment Act 1997 16 Section 11‑15 (table item headed “education and training”) Omit: | HECS‑HELP benefit, recipient of.......... | 51‑10 | | ----------------------------------------- | ----- | 17 Subsection 51‑10 (table item 2.9) Repeal the item. 18 Subsection 995‑1(1) (definition of HECS‑HELP benefit) Repeal the definition. 19 Application and saving provision (1) In this item: Act means the Higher Education Support Act 2003. commencement means the day this Schedule commences. earlier income year means an income year commencing before commencement. (2) The amendments made by this Schedule do not apply in relation to HECS‑HELP benefit for an earlier income year. (3) Without limiting subitem (2): (a) a person may, after commencement, make an application in respect of an earlier income year in accordance with Subdivision 157‑A of Division 157 of the Act as in force immediately before commencement; and (b) the Commissioner must make a determination for any application in respect of an earlier year in accordance with Subdivision 157‑C of Division 157 of the Act as in force immediately before commencement; and (c) section 140‑5 of the Act, as in force immediately before commencement, continues to apply after commencement in relation to working out a former accumulated HELP debt of a person in respect of whom HECS‑HELP benefit has been determined for an earlier income year; and (d) section 154‑3 of the Act, as in force immediately before commencement, continues to apply after commencement in relation to working out the amount that a person in respect of whom a HECS‑HELP benefit has been determined for an earlier income year is liable to pay under section 154‑1 of the Act; and (e) a person may apply, after commencement, for review of a decision referred to in item 4A of the table in section 206‑1 of the Act as in force immediately before commencement; and (f) such a decision may be reviewed and given effect in accordance with the Act as in force immediately before commencement; and (g) a provision of a taxation law (within the meaning of the Income Tax Assessment Act 1997) has the effect necessary to give effect to this item. (4) The HECS‑HELP Benefit Guidelines in force immediately before commencement continue in force for the purposes of the application of the Higher Education Support Act 2003 in relation to HECS‑HELP benefit for earlier income years. The Guidelines as continued under this subitem may be amended or repealed as if they were Guidelines made under section 238‑10 of the Act. Schedule 4—Job commitment bonus Part 1—Main amendments Social Security Act 1991 1 Subsection 23(1) (definition of job commitment bonus) Repeal the definition. 2 Part 2.16A Repeal the Part. Social Security (Administration) Act 1999 3 Subsection 13(6) Repeal the subsection. 4 Subdivision FD of Division 1 of Part 3 Repeal the Subdivision. 5 Subsection 37(6A) Repeal the subsection. 6 Paragraph 47(1) (paragraph (hsa) of the definition of lump sum benefit) Repeal the paragraph. 7 Section 47BA Repeal the section. Part 2—Consequential amendments Farm Household Support Act 2014 8 Section 95 (table item 1A) Repeal the item. Income Tax Assessment Act 1997 9 Section 11‑15 (table item headed “social security or like payments”) Omit: | job commitment bonus under the Social Security Act 1991 | 52‑10 | | ------------------------------------------------------- | ----- | 10 Paragraph 52‑10(1)(wb) Repeal the paragraph. 11 Subsection 52‑10(1EB) Repeal the subsection. 12 Section 52‑40 (table item 14) Repeal the item. Part 3—Saving and transitional provisions 13 Saving and transitional provisions (1) To avoid doubt, a person cannot become qualified for a job commitment bonus on or after the commencement of this item. (2) Despite the amendments made by this Schedule, Chapter 5 of the Social Security Act 1991, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a payment of a job commitment bonus before, on or after that commencement. (3) Despite the amendments made by this Schedule, section 27D of the Social Security (Administration) Act 1999, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to a person making a claim for a job commitment bonus where the person qualified for the bonus before that commencement. (4) Despite the amendments made by this Schedule, Part 3 of the Social Security (Administration) Act 1999, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to: (a) deciding claims for a job commitment bonus made before, on or after that commencement; or (b) determinations made under that Part before, on or after that commencement in relation to job commitment bonus; or (c) making payments of a job commitment bonus on or after that commencement. (5) Despite the amendments made by this Schedule, Parts 4 and 4A of the Social Security (Administration) Act 1999, as in force immediately before the commencement of this item, continue to apply on and after that commencement in relation to a decision under the social security law in relation to a job commitment bonus made before, on or after that commencement. (6) Despite the amendments made by this Schedule, subsection 52‑10(1EB) of the Income Tax Assessment Act 1997, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to payments of job commitment bonus made before, on or after that commencement. Schedule 5—Australian Renewable Energy Agency’s finances Australian Renewable Energy Agency Act 2011 1 Subsection 64(1) (table items 5 to 9) Repeal the items, substitute: | 5 | 2017‑2018 | $257,925,000.00 | | --- | --------- | --------------- | | 6 | 2018‑2019 | $235,296,000.00 | | 7 | 2019‑2020 | $254,704,000.00 | | 8 | 2020‑2021 | $134,035,000.00 | | 9 | 2021‑2022 | $132,474,000.00 | Schedule 6—Indexation of private health insurance thresholds Private Health Insurance Act 2007 1 Subsection 22‑45(3A) Omit “or 2017‑18”, substitute “, 2017‑18, 2018‑19, 2019‑20 or 2020‑21”. Schedule 7—Abolishing the National Health Performance Authority Part 1—Amendments National Health Reform Act 2011 1 Paragraph 3(b) Repeal the paragraph. 2 Section 4 Omit: • This Act sets up: (a) the Australian Commission on Safety and Quality in Health Care; and (b) the National Health Performance Authority; and (c) the Independent Hospital Pricing Authority; and (d) the office of Administrator of the National Health Funding Pool; and (e) the National Health Funding Body. substitute: • This Act sets up: (a) the Australian Commission on Safety and Quality in Health Care; and (b) the Independent Hospital Pricing Authority; and (c) the office of Administrator of the National Health Funding Pool; and (d) the National Health Funding Body. 3 Section 4 Omit: • The main function of the National Health Performance Authority is to monitor, and report on, the performance of the following: (a) local hospital networks; (b) public hospitals; (c) private hospitals; (d) primary health care organisations; (e) other bodies or organisations that provide health care services. 4 Section 5 (definition of local hospital network, first occurring) Repeal the definition. 5 Section 5 (definition of local hospital network, second occurring) Omit “, in Part 5.2,”. 6 Section 5 Repeal the following definitions: (a) definition of member of the Performance Authority; (b) definition of official of the Performance Authority; (c) definition of Performance Authority; (d) definition of Performance Authority CEO; (e) definition of personal information; (f) definition of primary health care organisation; (g) definition of protected Performance Authority information; (h) definition of staff of the Performance Authority. 7 Section 5 (paragraph (b) of the definition of vacancy) Repeal the paragraph. 8 Subsection 6(2) Repeal the subsection. 9 Paragraph 54H(1)(a) Repeal the paragraph. 10 Chapter 3 Repeal the Chapter. 11 Paragraph 220(1)(a) Repeal the paragraph. 12 Paragraph 275(1)(b) Repeal the paragraph. 13 Paragraph 279(1)(b) Repeal the paragraph. Part 2—Application and transitional provisions Division 1—Interpretation 14 Interpretation In this Part: AIHW means the Australian Institute of Health and Welfare. asset means: (a) any legal or equitable estate or interest in real or personal property, whether actual, contingent or prospective; and (b) any right, power, privilege or immunity, whether actual, contingent or prospective. assets official, in relation to an asset other than land, means the person or authority who: (a) under a law of the Commonwealth, a State or a Territory; or (b) under a trust instrument; or (c) otherwise; has responsibility for keeping a register in relation to assets of the kind concerned. Director means the Director of the Australian Institute of Health and Welfare. Health Department means the Department administered by the Health Minister. Health Minister means the Minister responsible for administering the Australian Institute of Health and Welfare Act 1987. Health Secretary means the Secretary of the Health Department. land means any legal or equitable estate or interest in real property, whether actual, contingent or prospective. land registration official, in relation to land, means the Registrar of Titles or other proper officer of the State or Territory in which the land is situated. liability means any liability, duty or obligation, whether actual, contingent or prospective. NHPA means the National Health Performance Authority. NHPA CEO means the Chief Executive Officer of the National Health Performance Authority. transition time means the commencement of this Schedule. Division 2—Transfer of assets and liabilities 15 Vesting of assets (1) This item applies to the assets of the NHPA immediately before the transition time. (2) At the transition time, the assets cease to be assets of the NHPA and become assets of the AIHW, without any conveyance, transfer or assignment. The AIHW becomes the successor in law in relation to the assets. 16 Vesting of liabilities (1) This item applies to the liabilities of the NHPA immediately before the transition time. (2) At the transition time, the liabilities cease to be liabilities of the NHPA and become liabilities of the AIHW, without any conveyance, transfer or assignment. The AIHW becomes the successor in law in relation to the liabilities. 17 Transfers of land may be registered (1) This item applies if: (a) any land vests in the AIHW under this Division; and (b) there is lodged with a land registration official a certificate that: (i) is signed by the Health Minister; and (ii) identifies the land, whether by reference to a map or otherwise; and (iii) states that the land has become vested in the AIHW under this Division. (2) The land registration official may: (a) register the matter in a way that is the same as, or similar to, the way in which dealings in land of that kind are registered; and (b) deal with, and give effect to, the certificate. (3) A certificate under paragraph (1)(b) is not a legislative instrument. 18 Certificates relating to vesting of assets other than land (1) This item applies if: (a) an asset other than land vests in the AIHW under this Division; and (b) there is lodged with an assets official a certificate that: (i) is signed by the Health Minister; and (ii) identifies the asset; and (iii) states that the asset has become vested in the AIHW under this Division. (2) The assets official may: (a) deal with, and give effect to, the certificate as if it were a proper and appropriate instrument for transactions in relation to assets of that kind; and (b) make such entries in the register in relation to assets of that kind as are necessary, having regard to the effect of this Division. (3) A certificate under paragraph (1)(b) is not a legislative instrument. Division 3—Transfer of other matters 19 Things done by, or in relation to, the NHPA or the NHPA CEO (1) Anything done by, or in relation to, the NHPA before the transition time has effect at and after that time as if it had been done by the AIHW. (2) Anything done by, or in relation to, the NHPA CEO before the transition time has effect at and after that time as if it had been done by the Director. (3) This item does not limit the operation of items 15 and 16. 20 References in certain instruments to the NHPA or the NHPA CEO (1) This item applies to an instrument that: (a) is in force immediately before the transition time; and (b) contains a reference to the NHPA or the NHPA CEO. (2) If the instrument relates to: (a) an asset or liability of the NHPA that, as a result of the operation of item 15 or 16, becomes an asset or liability of the AIHW; or (b) a thing done by, or in relation to, the NHPA or the NHPA CEO, that, as a result of the operation of item 19, is taken to have been done by, or in relation to, the AIHW or the Director; then: (c) a reference in the instrument to the NHPA has effect, at and after the transition time, as if it were a reference to the AIHW; and (d) a reference in the instrument to the NHPA CEO has effect, at and after the transition time, as if it were a reference to the Director. (3) In this item: instrument: (a) includes: (i) a contract, undertaking, deed or agreement; and (ii) a notice, authority, order or instruction; and (iii) an instrument made under an Act or under a legislative instrument; but (b) does not include: (i) an Act; or (ii) an instrument made under this Act; or (iii) an instrument specified in rules made under item 34. 21 Transfer of appropriated money (1) For the purposes of the operation of an Appropriation Act after the transition time, references to the National Health Performance Authority are to be read as references to the Australian Institute of Health and Welfare. (2) In this item: Appropriation Act means an Act appropriating money for expenditure out of the Consolidated Revenue Fund. 22 Legal proceedings of the NHPA (1) If any proceedings to which the NHPA was a party were pending in any court or tribunal immediately before the transition time, the AIHW is substituted for the NHPA, from the transition time, as a party to those proceedings. (2) If any proceedings to which the NHPA CEO was a party were pending in any court or tribunal immediately before the transition time, the Director is substituted for the NHPA CEO, from the transition time, as a party to those proceedings. 23 Transfer of NHPA’s records and documents (1) This item applies to any records or documents that were in the possession of the NHPA immediately before the transition time. (2) The records and documents are to be transferred to the AIHW after the transition time. (3) Sections 37 and 41 of the Public Governance, Performance and Accountability Act 2013 apply in relation to records or documents transferred to a Commonwealth entity (within the meaning of that Act) under this item as if the records or documents related to that entity. Note: Records and documents transferred under this item are Commonwealth records for the purposes of the Archives Act 1983. 24 Safety, Rehabilitation and Compensation Act 1988 (1) This item applies in relation to a person if: (a) the person was a member of the staff of the NHPA at any time before the transition time; and (b) the person was an employee (within the meaning of the Safety, Rehabilitation and Compensation Act 1988 (the SRC Act)) of the NHPA when the person was such a member; and (c) the person suffered an injury (within the meaning of that Act) before the transition time. (2) The SRC Act applies, after the transition time, as if the person had been an employee of the AIHW during the period that the person was a member of the staff of the NHPA as mentioned in paragraph (1)(a). (3) This item does not limit item 19 or 20 of this Schedule. 25 No transfer of appointment, engagement or employment of staff Nothing in this Part produces the result that the appointment, engagement or employment of an official of the Performance Authority immediately before the transition time has effect, at or after that time, as if it were an appointment, engagement or employment of the person in relation to the AIHW. Division 4—Annual reporting obligation 26 Final annual report for the NHPA (1) The Health Secretary must prepare and give to the Health Minister, for presentation to the Parliament, a report (the final report) on the activities of the NHPA during the final reporting period. (2) Sections 39, 40, 42, 43 and 46 of the Public Governance, Performance and Accountability Act 2013, and rules made for the purposes of those sections, apply subject to this item in relation to the NHPA and the final reporting period as if: (a) references in those sections and rules to an annual report for a Commonwealth entity were references to the final report; and (b) references in those sections and rules to a reporting period for a Commonwealth entity were references to the final reporting period; and (c) references in those sections and rules to a Commonwealth entity were references to the NHPA; and (d) references in those sections and rules to the accountable authority for a Commonwealth entity were references to the Health Secretary; and (e) references in those sections and rules to the responsible Minister for a Commonwealth entity were references to the Health Minister. (3) The Health Secretary must give the final report to the Health Minister by the 15th day of the fourth month after the end of the final reporting period. The Health Minister may grant an extension of time in special circumstances. (4) The Health Minister must table the final report in each House of the Parliament as soon as practicable after receiving the report. (5) The Health Secretary must publish the final report on the Health Department’s website as soon as practicable after the report is tabled in the House of Representatives. (6) In this item: annual report means a report under section 46 of the Public Governance, Performance and Accountability Act 2013. final reporting period means the period: (a) beginning: (i) if, by the transition time, no annual report for the NHPA has been given to the Health Minister for the most recent reporting period for the NHPA that ended before the transition time—at the start of that reporting period; or (ii) otherwise—at the start of the reporting period for the NHPA that includes the transition time; and (b) ending immediately before the transition time. reporting period for the NHPA means the reporting period for the NHPA under the Public Governance, Performance and Accountability Act 2013. Division 5—Disclosure and use of information 27 Protected Performance Authority information (1) Section 113 (secrecy) of the National Health Reform Act 2011, as in force immediately before the transition time, continues to apply after that time in relation to a person who was at any time an official of the Performance Authority, despite the repeal of that section by Part 1 of this Schedule. (2) Subsection 120(3) (disclosure to agencies, bodies or persons other than the NHPA) of the National Health Reform Act 2011, as in force immediately before the transition time, continues to apply after that time in relation to an agency, body or person that was given protected Performance Authority information before that time, despite the repeal of that subsection by Part 1 of this Schedule. 28 Personal information—reports Section 127 (use of personal information in reports) of the National Health Reform Act 2011, as in force immediately before the transition time, applies after that time in relation to a report prepared or published for the purposes of this Part as if: (a) the report were a report prepared or published by the Performance Authority in the performance of the Performance Authority’s functions; and (b) the reference in subsection 127(3) of that Act to an official of the Performance Authority were a reference to the Health Secretary or an APS employee in the Health Department. 29 Protection of patient confidentiality Section 279 (protection of patient confidentiality) of the National Health Reform Act 2011, as in force immediately before the transition time, applies after that time in relation to the performance by a person of a function under this Part of preparing or publishing a report as if that function were a function of the NHPA. Division 6—Miscellaneous 30 Exemption from stamp duty and other State or Territory taxes (1) No stamp duty or other tax is payable under a law of a State or a Territory in respect of an exempt matter, or anything connected with an exempt matter. (2) For the purposes of this item, an exempt matter is: (a) the vesting of an asset or liability under this Part; or (b) the operation of this Part in any other respect. (3) The Health Minister may certify in writing: (a) that a specified matter is an exempt matter; or (b) that a specified thing was connected with a specified exempt matter. (4) In all courts, and for all purposes (other than for the purposes of criminal proceedings), a certificate under subitem (3) is prima facie evidence of the matters stated in the certificate. (5) A certificate under subitem (3) is not a legislative instrument. 31 Certificates taken to be authentic A document that appears to be a certificate made or issued under a particular provision of this Part: (a) is taken to be such a certificate; and (b) is taken to have been properly given; unless the contrary is established. 32 Delegation by Health Minister (1) The Health Minister may, by writing, delegate all or any of his or her powers and functions under this Part to: (a) the Health Secretary; or (b) an SES employee, or acting SES employee, in the Health Department. Note: The expressions SES employee and acting SES employee are defined in the Acts Interpretation Act 1901. (2) In exercising powers or functions under a delegation, the delegate must comply with any directions of the Health Minister. (3) Subitem (1) does not apply to a power to make, vary or revoke a legislative instrument. 33 Compensation for acquisition of property (1) If the operation of this Part would result in an acquisition of property (within the meaning of paragraph 51(xxxi) of the Constitution) from a person otherwise than on just terms (within the meaning of that paragraph), the Commonwealth is liable to pay a reasonable amount of compensation to the person. (2) If the Commonwealth and the person do not agree on the amount of the compensation, the person may institute proceedings in the Federal Court of Australia or the Federal Circuit and Family Court of Australia (Division 2) for the recovery from the Commonwealth of such reasonable amount of compensation as the court determines. 34 Transitional rules (1) The Health Minister may, by legislative instrument (and subject to subitem (3)), make rules prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments or repeals made by this Schedule. (2) Without limiting subitem (1), rules made for the purposes of that subitem, before the end of the period of 12 months starting at the transition time, may: (a) confer functions on the AIHW; and (b) provide that the following have effect with any modifications prescribed by the rules: (i) this Part; (ii) the Australian Institute of Health and Welfare Act 1987. (3) To avoid doubt, the rules may not do the following: (a) create an offence or civil penalty provision; (b) provide: (i) powers of arrest or detention; or (ii) powers relating to entry, search or seizure; (c) impose a tax; (d) set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act; (e) directly amend the text of this Act. (4) This Schedule (other than subitem (3)) does not limit the rules that may be made for the purposes of subitem (1). Schedule 8—Aged care Part 1—Compliance Aged Care Act 1997 1 After subsection 25‑1(3) Insert: (3A) Without limiting paragraph (3)(c), the Classification Principles may require the Secretary to take into account (including as part of a method or procedure specified for the purposes of subsection (2)) specified matters relating to care provided, or to be provided, to the care recipient, including: (a) the manner in which the care was, is or is to be provided; or (b) the qualifications of any person involved in providing the care. 2 Validation of Classification Principles (1) This item applies to a thing purportedly done under the Aged Care Act 1997 at any time before the commencement of this item, to the extent that the thing purportedly done would, apart from this item, be invalid because the Classifications Principles required the Secretary to take into account a matter relating to care provided, or to be provided, to a care recipient, including: (a) the manner in which the care was, is or is to be provided; or (b) the qualifications of any person involved in providing the care. (2) The thing purportedly done is as valid and effective, and is taken always to have been as valid and effective, as it would have been had subsection 25‑1(3A) of that Act, as amended by this Part, been in force. (3) All persons are, by force of this subitem, declared to be, and always to have been, entitled to act on the basis that the thing purportedly done is valid and effective. (4) This item does not affect rights or liabilities of parties to proceedings for which leave to appeal to the High Court of Australia has been given on or before the day this item commences, if the fact that the Classification Principles required the Secretary to take into account the matter is in issue in the proceedings. (5) Subject to subitem (4), subitems (1), (2) and (3) have effect in relation to: (a) proceedings (whether original or appellate) that begin on or after the commencement of this item; and (b) proceedings (whether original or appellate) that began before that commencement, being proceedings that had not been finally determined as at that commencement. (6) To avoid doubt, a reference in this item to the Classification Principles includes a reference to a provision of the Classification Principles applying, adopting or incorporating any matter contained in any other instrument or writing. (7) This item does not apply to the extent (if any) to which its operation would result in the acquisition of property (within the meaning of paragraph 51(xxxi) of the Constitution) from a person otherwise than on just terms (within the meaning of that paragraph). 3 Paragraph 25‑4(1)(b) Omit “29‑1; and”, substitute “29‑1.”. 4 Paragraph 25‑4(1)(c) Repeal the paragraph. 5 At the end of subsection 25‑4(1) Add: > Note: See also section 27‑3 (reappraisal required by Secretary) and Division 29A (civil penalty for incorrect classifications). 6 Before subsection 27‑3(1) Insert: False, misleading or inaccurate information 7 Paragraph 27‑3(1)(b) Omit “and”. 8 Paragraph 27‑3(1)(c) Repeal the paragraph. 9 Application of amendments The amendments of subsections 25‑4(1) and 27‑3(1) of the Aged Care Act 1997 made by this Part apply in relation to a change of classification mentioned in paragraph 25‑4(1)(b) or 27‑3(1)(b) that occurs on or after the commencement of this item, whether the appraisal or reappraisal mentioned in paragraph 25‑4(1)(a) or 27‑3(1)(a) occurred before, on or after that commencement. 10 At the end of subsection 27‑3(1) Add: > Note: See also section 25‑4 (suspending approved providers from making appraisals and reappraisals) and Division 29A (civil penalty for incorrect classifications). 11 After subsection 27‑3(3) Insert: Significant decrease in care needs (3A) The Secretary may give an approved provider a written notice requiring a reappraisal to be made of the level of care needed by a care recipient if: (a) the approved provider provides care to the care recipient; and (b) the Secretary reasonably suspects that the care needs of the care recipient have decreased significantly since the last appraisal under section 25‑3, or reappraisal under section 27‑4, of the level of care needed by the care recipient. (3B) The Classification Principles may specify the circumstances in which the care needs of a care recipient are taken to decrease significantly. (3C) The notice must specify a period within which the reappraisal is to be made. Varying or revoking notice 12 Subsection 27‑3(4) After “subsection (1)”, insert “or (3A)”. 13 Before subsection 27‑3(5) Insert: Authorised reappraisers 14 At the end of subsection 27‑3(5) Add “or (3A)”. 15 Section 29‑2 Repeal the section, substitute: