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Pipeline Authority Act 1973

Act No. 42 of 1973 as amended, taking into account amendments up to Act No. 55 of 2001
An Act to establish a Pipeline Authority
Administered by: DITR
Start Date 15 Jul 2001
End Date 22 Jun 2006
Date of repeal 22 Jun 2006
Repealed by Energy Legislation Amendment Act 2006

Pipeline Authority Act 1973

Act No. 42 of 1973 as amended

[Note: This Act was repealed by Act No. 60 of 2006 on 22 June 2006]

This compilation was prepared on 30 July 2001
taking into account amendments up to Act No. 55 of 2001

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra

  

  

  


Contents

Part I—Preliminary                                                                                                                1

1............ Short title [see Note 1]....................................................................... 1

2............ Commencement [see Note 1].............................................................. 1

3............ Interpretation...................................................................................... 1

Part V—Finance                                                                                                                       2

25A....... Borrowings otherwise than from Commonwealth.............................. 2

25B....... Guarantee of borrowings by Authority.............................................. 3

25C....... Authority may give security.............................................................. 4

25D....... Borrowings not otherwise permitted.................................................. 4

25E........ Delegation by Treasurer..................................................................... 4

26.......... Bank accounts..................................................................................... 5

27.......... Application of moneys....................................................................... 5

28.......... Financial policy.................................................................................. 5

28A....... Estimates............................................................................................ 7

30.......... Profits of the Authority..................................................................... 7

30A....... Authority to pay dividends from subsidiaries to Commonwealth..... 7

31.......... Proper accounts to be kept................................................................. 7

32.......... Audit................................................................................................... 8

33.......... Liability to taxation............................................................................ 8

33A....... Liability of subsidiary to taxation...................................................... 9

Part VA—Re-organisation of the Business of the Authority                       10

Division 1—Interpretation                                                                                       10

33C....... Interpretation.................................................................................... 10

Division 2—Steps leading to re-organisation                                                15

33D....... Fixing the day on which re-organisation is to take place—the re-organisation day 15

33E........ Nomination of subsidiary to which business is to be transferred—the receiving subsidiary  15

33F........ Determination of assets, instruments and liabilities to be transferred etc.—the transferring assets, instruments and liabilities............................................................................................ 16

Division 3—The re-organisation                                                                          17

33G....... Transferred business of Authority becomes business of receiving subsidiary        17

33H....... Transferring assets and transferring liabilities of Authority become assets and liabilities of receiving subsidiary 17

33J........ Instruments....................................................................................... 17

33K....... Pending proceedings......................................................................... 17

33L........ Valuation of transferring business.................................................... 17

33M...... Issue of shares in receiving subsidiary to Authority in relation to transferring business        18

33N....... Authorised person may certify matters in relation to re-organisation 18

33P........ Extraterritorial operation of Division............................................... 19

33Q....... Authority to take steps necessary to carry out re-organisation....... 19

Division 4—Transfer of staff                                                                                   20

33R....... Determination of staff to be transferred to receiving subsidiary...... 20

33S........ Employment of nominated staff member to continue with receiving subsidiary    20

33T....... Act not to affect certain matters relating to transferring staff members  20

33U....... Variation of terms and conditions of employment........................... 21

Division 5—Taxation matters                                                                                22

33V....... Exemptions relating to tax exempt matters....................................... 22

33W...... Value of trading stock for income tax purposes............................... 22

33X....... Capital gains tax—assets acquired on or after 20 September 1985.. 23

33Y....... Capital gains tax—assets acquired before 20 September 1985......... 24

33Z....... Superannuation payments................................................................ 24

Division 6—Miscellaneous                                                                                      25

33ZA.... Certificates in relation to land and interests in land.......................... 25

33ZB..... Certificates in relation to other assets.............................................. 25

33ZC..... Part to have effect in spite of laws and agreements prohibiting transfer etc.          26

33ZD.... Compensation for acquisition of property....................................... 27

Part VB—Transfer to Gorodok of easements of the Authority relating to the Moomba-Botany Pipeline                                                                                                                                      28

33ZE..... Definitions........................................................................................ 28

33ZF..... Specifying the easements etc. to be transferred to Gorodok and the transfer day  28

33ZG.... Transfer to Gorodok of transferring interests of the Authority....... 29

33ZH.... Instruments relating to the transferring interests of the Authority.. 29

33ZJ...... Certificates in relation to interests in land........................................ 29

33ZK.... Commonwealth and Authority to take steps necessary to carry out transfers       30

33ZL..... Part to have effect in spite of laws prohibiting transfers................. 30

Notes                                                                                                                                            31


An Act to establish a Pipeline Authority

Part IPreliminary

  

1  Short title [see Note 1]

                   This Act may be cited as the Pipeline Authority Act 1973.

2  Commencement [see Note 1]

                   This Act shall come into operation on a date to be fixed by Proclamation.

3  Interpretation

             (1)  In this Act a reference to the Authority is a reference to the Pipeline Authority as it was established by this Act before the repeal day.

             (2)  In this section:

repeal day has the same meaning as in Part 8 of the Moomba-Sydney Pipeline System Sale Act 1994.


 

Part VFinance

  

25A  Borrowings otherwise than from Commonwealth

             (1)  The Authority may, with the approval of the Treasurer:

                     (a)  borrow money otherwise than from the Commonwealth; or

                     (b)  raise money otherwise than by borrowing;

on terms and conditions that are specified in, or consistent with, the approval.

             (2)  Without limiting the generality of subsection (1), the Authority may, under that subsection, borrow money, or raise money otherwise than by borrowing, by dealing with securities.

             (3)  A borrowing of money, or a raising of money otherwise than by borrowing, under subsection (1) may be made, in whole or in part, in a currency other than Australian currency.

             (4)  An approval may be given under subsection (1) in relation to a particular transaction or in relation to transactions included in a class of transactions.

             (5)  An approval under subsection (1) shall be given in writing.

             (6)  For the purposes of this section:

                     (a)  the issue by the Authority of an instrument acknowledging a debt in consideration of:

                              (i)  the payment or deposit of money; or

                             (ii)  the provision of credit;

                            otherwise than in relation to a transaction that is in the ordinary course of the day-to-day operations of the Authority shall be deemed to be a raising by the Authority, otherwise than by borrowing, of an amount of money equal to the amount of the money paid or deposited or the value of the credit provided, as the case may be; and

                     (b)  the obtaining of credit by the Authority otherwise than in relation to a transaction that is in the ordinary course of the day-to-day operations of the Authority shall be deemed to be a raising by the Authority, otherwise than by borrowing, of an amount of money equal to the value of the credit so obtained.

25B  Guarantee of borrowings by Authority

             (1)  The Treasurer may, on behalf of the Commonwealth, enter into a contract:

                     (a)  guaranteeing the repayment by the Authority of money borrowed under paragraph 25A(1)(a) and the payment by the Authority of interest (including any interest on that interest) on money so borrowed; or

                     (b)  guaranteeing the payment by the Authority of such amounts (which may be interest) that the Authority is liable to pay with respect to money raised under paragraph 25A(1)(b) as are specified in the contract.

             (2)  The Treasurer may, in writing, determine:

                     (a)  that the repayment by the Authority of money borrowed under paragraph 25A(1)(a), and the payment by the Authority of interest (including any interest on that interest) on money so borrowed, are guaranteed by the Commonwealth; or

                     (b)  that the payment by the Authority of such money (which may be interest) that the Authority is liable to pay with respect to money raised under paragraph 25A(1)(b) as is specified in the determination is guaranteed by the Commonwealth;

and, where the Treasurer makes such a determination, the repayment of that money and the payment of that interest are, or the payment of that money is, by force of this subsection, guaranteed by the Commonwealth.

             (3)  A contract may be entered into under subsection (1), and a determination may be made under subsection (2), in relation to a particular transaction or in relation to transactions included in a class of transactions.

             (4)  A contract entered into under subsection (1) may include either or both of the following provisions:

                     (a)  a provision agreeing, on behalf of the Commonwealth, that proceedings under the contract may be taken in the courts, or a specified court, of a country other than Australia;

                     (b)  a provision waiving, on behalf of the Commonwealth, the immunity of the Commonwealth from suit in the courts, or a specified court, of a country other than Australia in relation to any proceedings that may be taken under the contract.

25C  Authority may give security

                   The Authority may give security over the whole or any part of its land or other assets for:

                     (a)  the repayment by the Authority of money borrowed by the Authority under section 25 or paragraph 25A(1)(a) and the payment by the Authority of interest (including any interest on that interest) on money so borrowed;

                     (b)  the payment by the Authority of amounts (including any interest) that the Authority is liable to pay with respect to money raised by the Authority under paragraph 25A(1)(b); or

                     (c)  the payment to the Commonwealth of amounts equal to any amounts that the Commonwealth may become liable to pay under a contract entered into under subsection 25B(1) or a determination made under subsection 25B(2).

25D  Borrowings not otherwise permitted

                   The Authority shall not borrow money, or raise money otherwise than by borrowing, except in accordance with sections 25 and 25A.

25E  Delegation by Treasurer

             (1)  The Treasurer may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Treasurer, delegate to a person holding or performing the duties of an office in the Department of the Treasury all or any of the powers of the Treasurer under sections 25A and 25B.

             (2)  A power so delegated, when exercised by the delegate, shall, for the purposes of this Part, be deemed to have been exercised by the Treasurer.

             (3)  A delegate is, in the exercise of a power so delegated, subject to the directions of the Treasurer.

             (4)  A delegation under subsection (1) does not prevent the exercise of a power by the Treasurer.

26  Bank accounts

             (1)  The Authority may open and maintain an account or accounts with an approved bank or approved banks and shall maintain at all times at least one such account.

             (2)  The Authority shall pay all moneys of the Authority, including moneys borrowed by the Authority, into an account referred to in this section.

27  Application of moneys

             (1)  The moneys of the Authority may be applied by the Authority:

                     (a)  in payment or discharge of the costs, expenses and other obligations of the Authority under this Act; and

                     (b)  in payment of remuneration and allowances payable to any person under this Act;

but not otherwise.

             (2)  Moneys of the Authority not immediately required for the purposes of the Authority may be invested:

                     (a)  on deposit with an approved bank;

                     (b)  in securities of the Commonwealth; or

                     (c)  in any other manner approved by the Treasurer.

28  Financial policy

             (1)  If:

                     (a)  the construction of a pipeline from Moomba in South Australia to Botany in New South Wales is commenced by the Authority; and

                     (b)  the Authority continues to operate and maintain any transferred pipelines for another person after the sale day;

the Authority must pursue a policy of acting in accordance with sound commercial principles in relation to:

                     (c)  the construction of the pipeline; and

                     (d)  the operation and maintenance of the transferred pipelines; and

                     (e)  finalising its business activities in relation to any assets that cease to be assets of the Authority because of the Sale Act; and

                      (f)  the winding down of the Authority’s business activities to facilitate the abolition of the Authority by the Sale Act.

             (2)  If:

                     (a)  the construction of a pipeline from Moomba in South Australia to Botany in New South Wales is not commenced by the Authority; and

                     (b)  the Authority continues to operate and maintain any transferred pipelines for another person after the sale day;

the Authority must pursue a policy of acting in accordance with sound commercial principles in relation to:

                     (c)  the operation and maintenance of the transferred pipelines; and

                     (d)  finalising its business activities in relation to any assets that cease to be assets of the Authority because of the Sale Act; and

                     (e)  the winding down of the Authority’s business activities to facilitate the abolition of the Authority by the Sale Act.

             (3)  If:

                     (a)  the construction of a pipeline from Moomba in South Australia to Botany in New South Wales is not commenced by the Authority; and

                     (b)  the Authority does not continue to operate any transferred pipelines for another person after the sale day;

the Authority must pursue a policy of acting in accordance with sound commercial principles in relation to:

                     (c)  finalising its business activities in relation to any assets that cease to be assets of the Authority because of the Sale Act; and

                     (d)  the winding down of the Authority’s business activities to facilitate the abolition of the Authority by the Sale Act.

             (4)  In this section:

Sale Act means the Moomba-Sydney Pipeline System Sale Act 1994.

sale day has the same meaning as in the Sale Act.

transferred pipeline means a pipeline that ceases to be an asset of the Authority because of the Sale Act.

28A  Estimates

                   The Authority shall prepare estimates, in such form as the Minister directs, of its receipts and expenditure for each financial year and, if so directed by the Minister, for any other period, and shall submit those estimates to the Minister not later than such date as the Minister directs.

30  Profits of the Authority

             (1)  For the purposes of this Act, the profits of the Authority for a financial year are the amount, if any, remaining after deducting from the revenue received or receivable in respect of that financial year the expenditure, and provision for expenditure, properly chargeable against that revenue.

             (2)  Subject to section 30A, the profits of the Authority for a financial year shall be applied in such manner as the Minister, with the concurrence of the Minister for Finance determines.

             (3)  In making a determination under subsection (2), regard shall be had to any advice which the Authority has furnished to the Minister in relation to the financial affairs of the Authority.

30A  Authority to pay dividends from subsidiaries to Commonwealth

                   The Authority must pay to the Commonwealth amounts of dividends received by the Authority from subsidiary companies other than such amounts as are specified by the Minister in a written notice given to the Authority.

31  Proper accounts to be kept

                   The Authority shall cause to be kept proper accounts and records of the transactions and affairs of the Authority in accordance with the accounting principles generally applied in commercial practice and shall do all things necessary to ensure that all payments out of its moneys are correctly made and properly authorized and that adequate control is maintained over the assets of, or in the custody of, the Authority and over the incurring of liabilities by the Authority.

32  Audit

             (1)  The Auditor-General shall inspect and audit the accounts and records of financial transactions of the Authority and records relating to assets of, or in the custody of, the Authority and shall forthwith draw the attention of the Minister to any irregularity disclosed by the inspection and audit that is, in the opinion of the Auditor-General, of sufficient importance to justify his or her doing so.

             (2)  The Auditor-General may, in his or her discretion, dispense with all or any part of the detailed inspection and audit of any accounts or records referred to in subsection (1).

             (3)  The Auditor-General shall, at least once in each year, report to the Minister the results of the inspection and audit carried out under subsection (1).

             (4)  The Auditor-General or an officer authorized by the Auditor-General is entitled at all reasonable times to full and free access to all accounts, records, documents and papers of the Authority relating directly or indirectly to the receipt or payment of moneys by the Authority or to the acquisition, receipt, custody or disposal of assets by the Authority.

             (5)  The Auditor-General or an officer authorized by the Auditor-General may make copies of, or take extracts from, any such accounts, records, documents or papers.

             (6)  The Auditor-General or an officer authorized by the Auditor-General may require any person to furnish him or her with such information in the possession of the person or to which the person has access as the Auditor-General or authorized officer considers necessary for the purposes of the functions of the Auditor-General under this Act, and the person shall comply with the requirement.

             (7)  A person who contravenes subsection (6) is guilty of an offence punishable, upon conviction, by a fine not exceeding $200.

33  Liability to taxation

             (1)  Subject to subsection (2A), the Authority is subject to taxation (other than income tax) under the laws of the Commonwealth.

             (2)  Subject to subsection (3), the Authority is not subject to taxation under a law of a State or of a Territory.

          (2A)  Where the Treasurer so determines by notice published in the Gazette, stamp duty, or any similar tax, is not payable by the Authority or any other person under a law of the Commonwealth or of a State or Territory in respect of:

                     (a)  a security dealt with by the Authority;

                     (b)  the issue, redemption, transfer, sale, purchase, re-sale, acquisition or discounting of such a security by the Authority or any other person, not including a transaction done without consideration or for an inadequate consideration;

                     (c)  any other transaction done for the purposes of a borrowing or other raising of moneys by the Authority; or

                     (d)  any other document executed by or on behalf of the Authority for the purposes of a borrowing or other raising of moneys by the Authority.

          (2B)  The power conferred on the Treasurer by subsection (2A) to make a determination extends to the making of a determination in respect of securities included in a specified class or specified classes of securities and in respect of documents or transactions included in a specified class or specified classes of documents or transactions.

             (3)  Subject to subsection (2A), the regulations may provide that subsection (2) does not apply in relation to taxation under a specified law of a State or Territory.

33A  Liability of subsidiary to taxation

             (1)  Subject to Division 5 of Part VA, a subsidiary company is subject to taxation under the laws of the Commonwealth and a State or Territory.

             (2)  A subsidiary company is not a public authority for the purposes of paragraph 23(d) of the Income Tax Assessment Act 1936.


 

Part VARe-organisation of the Business of the Authority

Division 1Interpretation

33C  Interpretation

                   In this Part, unless the contrary intention appears:

Assessment Act means the Income Tax Assessment Act 1936.

asset means property of any kind, and includes:

                     (a)  any legal or equitable estate or interest (whether present or future, vested or contingent, tangible or intangible) in real or personal property of any description; and

                     (b)  any chose in action; and

                     (c)  any right, interest or claim of any kind in or in relation to property (whether arising under an instrument or otherwise, and whether liquidated or unliquidated, certain or contingent, accrued or accruing).

authorised person means the Minister or a person authorised, in writing, by the Minister for the purposes of this Part.

delivery point means any point on a pipeline where petroleum is delivered by the Authority to a person.

instrument means an instrument of any kind, and includes:

                     (a)  any contract, deed, undertaking or agreement; and

                     (b)  any mandate, instruction, notice, authority or order; and

                     (c)  any lease, licence, transfer, conveyance or other assurance; and

                     (d)  any guarantee, bond, power of attorney, bill of lading, negotiable instrument or order for the payment of money; and

                     (e)  any mortgage, charge, lien or security;

whether express or implied and whether made or given orally or in writing.

instrument to which this Part applies means an instrument:

                     (a)  to which the Authority is a party; or

                     (b)  that was given to, by or in favour of the Authority; or

                     (c)  in which a reference is made to the Authority; or

                     (d)  under which any money is or may become payable, or any other property is to be, or may become liable to be, transferred, conveyed or assigned, to or by the Authority.

interest in relation to land, means:

                     (a)  a legal or equitable estate or interest in land; or

                     (b)  a right, power or privilege over, or in relation to, the land.

liability means a liability of any kind, and includes an obligation of any kind (whether arising under an instrument or otherwise, and whether liquidated or unliquidated, certain or contingent, accrued or accruing).

Lithgow pipeline means the Authority’s pipeline originating at a point on the Moomba Sydney pipeline near Young in New South Wales, and includes the delivery points, and pipelines leading from the first-mentioned pipeline to the delivery points, at or near the following places in that State:

                     (a)  Orange;

                     (b)  Bathurst;

                     (c)  Blayney;

                     (d)  Lithgow.

Moomba means Moomba in South Australia.

Moomba-Sydney pipeline means the Authority’s pipeline from Moomba to the delivery point at Wilton in New South Wales, and includes the delivery points, and pipelines leading from the first-mentioned pipeline to the delivery points, at or near the following places in that State:

                     (a)  Bowral;

                     (b)  Goulburn;

                     (c)  Marulan;

                     (d)  Moss Vale.

Moomba-Sydney pipeline system means the pipeline system consisting of the following pipelines:

                     (a)  the Moomba-Sydney pipeline;

                     (b)  the Lithgow pipeline;

                     (c)  the Wagga pipeline.

nominated staff member means a person to whom a determination under section 33R applies.

non-transferring asset means:

                     (a)  the Moomba-Sydney pipeline system; and

                     (b)  any interests in relation to the land on or under which the pipelines for the Moomba-Sydney pipeline system are constructed; and

                     (c)  any other asset that does not become, under this Part, an asset of the receiving subsidiary.

non-transferring instrument means an instrument to which this Part applies that does not become, under this Part, an instrument of the receiving subsidiary.

non-transferring liability means a liability that does not become, under this Part, a liability of the receiving subsidiary.

proceeding to which this Part applies means a proceeding to which the Authority is a party, other than a proceeding that does not relate to the transferred business.

re-organisation day means the day fixed under section 33D.

share means a share in the share capital of a company, and includes stock.

staff member means a person who is an officer or employee of the Authority.

tax exempt matter means:

                     (a)  the nomination of the receiving subsidiary under section 33E; and

                     (b)  the making of a determination under section 33F; and

                     (c)  business of the Authority ceasing, under this Part, to be business of the Authority and becoming business of the receiving subsidiary; and

                     (d)  the issue of shares under section 33M; and

                     (e)  the operation of this Part in any other respect; and

                      (f)  giving effect to a matter referred to in another paragraph of this definition or otherwise giving effect to this Part.

transfer day, in relation to a nominated staff member, means the day applicable to the staff member in the determination under section 33R that is applicable to the staff member.

transferring asset means an asset other than:

                     (a)  the Moomba-Sydney pipeline system; and

                     (b)  any interests in relation to the land on or under which the pipelines for the Moomba-Sydney pipeline system are constructed;

to which a determination under paragraph 33F(1)(a) applies.

transferring business means the business that becomes, under this Part, business of the receiving subsidiary; and

transferring instrument means an instrument (other than an instrument relating to the Moomba-Sydney pipeline system) to which a determination under paragraph 33F(1)(c) applies.

transferring liability means a liability (other than a liability relating to the Moomba-Sydney pipeline system) to which a determination under paragraph 33F(1)(b) applies.

transferring staff member means a staff member who, under this Part, becomes employed by the receiving subsidiary.

Wagga pipeline means the Authority’s pipeline originating at a point on the Moomba-Sydney pipeline near Young in New South Wales, and includes the delivery points, and pipelines leading from the first-mentioned pipeline to the delivery points, at or near the following places in that State:

                     (a)  Cootamundra;

                     (b)  Junee;

                     (c)  Wagga Wagga;

                     (d)  Young.

wholly-owned subsidiary, in relation to the Authority, means a body corporate:

                     (a)  that has been formed by the Authority; and

                     (b)  that is a subsidiary of the Authority; and

                     (c)  none of whose members is a person other than:

                              (i)  the Authority; or

                             (ii)  a body corporate that is, under any other applications of this definition, a wholly-owned subsidiary of the Authority; or

                            (iii)  a nominee of the Authority or of a body of the kind referred to in subparagraph (ii); and

                     (d)  no share in which is beneficially owned by a person other than:

                              (i)  the Authority; or

                             (ii)  a body of the kind referred to in subparagraph (c)(ii).


 

Division 2Steps leading to re-organisation

33D  Fixing the day on which re-organisation is to take place—the re-organisation day

                   The Minister may, by notice in the Gazette , fix a day as the day on which the re-organisation under this Part is to take place.

33E  Nomination of subsidiary to which business is to be transferred—the receiving subsidiary

             (1)  Subject to subsection (2), the Minister must, before the re-organisation day, by notice in the Gazette, nominate a subsidiary of the Authority as the receiving subsidiary for the purposes of this Part.

             (2)  The Minister must not nominate a subsidiary under subsection (1) unless the subsidiary is:

                     (a)  a company incorporated under the Corporations Act 2001; and

                     (b)  a wholly-owned subsidiary; and

                     (c)  a trading corporation within the meaning of paragraph 51(xx) of the Constitution.

             (3)  If a subsidiary nominated under subsection (1) ceases, on or before the re-organisation day, to be a subsidiary of the Authority of the kind described in subsection (2), the Minister must revoke the nomination.

             (4)  For all purposes, and in all proceedings, relating to this Act, proof of the fact that a body corporate was nominated under subsection (1) is to be taken:

                     (a)  to have been, on the day of the nomination, a subsidiary of the Authority of the kind described in subsection (2); and

                     (b)  at all times thereafter until the re-organisation day, to have continued to be such a subsidiary.

33F  Determination of assets, instruments and liabilities to be transferred etc.—the transferring assets, instruments and liabilities

             (1)  The Minister may, by notice in the Gazette:

                     (a)  declare a specified asset of the Authority to be a transferring asset; or

                     (b)  declare a specified liability of the Authority to be a transferring liability; or

                     (c)  declare a specified instrument to which this Part applies to be a transferring instrument.

             (2)  A declaration under subsection (1) may only be made before the re-organisation day.


 

Division 3The re-organisation

33G  Transferred business of Authority becomes business of receiving subsidiary

                   On the re-organisation day, the transferred business of the Authority ceases, by force of this section, to be business of the Authority and becomes business of the receiving subsidiary.

33H  Transferring assets and transferring liabilities of Authority become assets and liabilities of receiving subsidiary

                   Without limiting section 33G, on the re-organisation day, all transferring assets and transferring liabilities of the Authority cease to be assets and liabilities of the Authority and become assets and liabilities of the receiving subsidiary.

33J  Instruments

             (1)  Without limiting section 33G, an instrument to which this Part applies continues, subject to subsection (2), in full force and effect on and after the re-organisation day.

             (2)  A transferring instrument has effect, in relation to acts, transactions and matters done, entered into or occurring on or after the re- organisation day, as if a reference in the instrument to the Authority were a reference to the receiving subsidiary.

33K  Pending proceedings

                   Without limiting section 33G, if a proceeding to which this Part applies is, immediately before the re-organisation day, pending in a court, the receiving subsidiary is, on that day, substituted for the Authority as a party.

33L  Valuation of transferring business

             (1)  The Minister must, by written notice given to the Authority and the receiving subsidiary not later than 7 days after the re-organisation day, determine:

                     (a)  the market value of each transferring asset on the re-organisation day; and

                     (b)  the amount of each transferring liability on that day.

             (2)  The net value of the transferring assets on the re-organisation day is the amount worked out by subtracting the total amount of the transferring liabilities from the total market value of the transferring assets on that day.

             (3)  For all purposes and in all proceedings, the net value of the transferring business is taken to be the amount determined under subsection (2) as the net value of the transferring assets on that day.

33M  Issue of shares in receiving subsidiary to Authority in relation to transferring business

             (1)  On the day on which the receiving subsidiary is given the notice under subsection 33L(1), the receiving subsidiary must, subject to subsection (2), issue shares in the receiving subsidiary to the Authority.

             (2)  The shares issued to the Authority are taken to have been fully paid up and to have been issued for valuable consideration.

33N  Authorised person may certify matters in relation to re-organisation

             (1)  An authorised person may, by signed writing, certify any matter in relation to the operation of this Division and, in particular, may certify:

                     (a)  whether specified assets are or are not transferring assets or non-transferring assets; and

                     (b)  whether specified liabilities are or are not transferring liabilities or non-transferring liabilities; and

                     (c)  whether specified instruments are or are not non-transferring instruments or other instruments to which this Part applies.

             (2)  A document purporting to be a certificate under subsection (1) is, unless the contrary intention is established, taken to be such a certificate and to have been properly given.

33P  Extraterritorial operation of Division

                   It is the intention of the Parliament that this Division should apply, to the greatest extent possible, in relation to:

                     (a)  things situated outside Australia; and

                     (b)  acts, transactions and matters done, entered into or occurring outside Australia; and

                     (c)  things, acts, transactions and matters (wherever situated, done, entered into or occurring) that would, apart from this Act, be governed or otherwise affected by the law of a foreign country.

33Q  Authority to take steps necessary to carry out re-organisation

                   The Authority must take such steps as are necessary to ensure that this Division is fully effective, particularly in relation to its operation outside Australia.


 

Division 4Transfer of staff

33R  Determination of staff to be transferred to receiving subsidiary

                   The Chief Executive Officer may, in writing, determine that the employment of specified staff members is to be transferred to the receiving subsidiary on and from the day, or the respective days, specified in the determination.

33S  Employment of nominated staff member to continue with receiving subsidiary

                   Subject to sections 33T and 33U, each nominated staff member who is a staff member immediately before his or her transfer day is, on and from the transfer day, taken to be employed by the receiving subsidiary on the terms and conditions on which he or she was employed by the Authority immediately before the transfer day.

33T  Act not to affect certain matters relating to transferring staff members

             (1)  This section has effect for the purposes of the application, at any time on or after the transfer day of a transferring staff member, of a law, award, determination or agreement in relation to the employment of the transferring staff member.

             (2)  Neither the transferring staff member’s contract of employment, nor his or her period of employment, is taken to have been broken by the operation of this Part.

             (3)  Without limiting section 33S or subsection (2) of this section, this Part does not affect any accrued rights that the transferring staff member had immediately before the transfer day in relation to any kind of leave.

             (4)  Where, if a transferred staff member had, immediately before the transfer day, ceased to be employed by the Authority:

                     (a)  it would have been necessary to take into account a period during which the transferring staff member was employed by the Authority or any other person to determine:

                              (i)  an amount payable to the transferring staff member; or

                             (ii)  a benefit to which the transferring staff member would have been entitled;

                            because of his or her so ceasing; and

                     (b)  apart from this subsection, some or all of that period would not have to be taken into account as a period during which the staff member was employed by the receiving subsidiary;

the receiving subsidiary must treat the whole of the first-mentioned period as a period during which the transferring staff member was employed by it.

33U  Variation of terms and conditions of employment

             (1)  It is a term of each transferring staff member’s employment after his or her transfer day that the terms and conditions of that employment may be varied to the extent to which, and the manner in which, the terms and conditions of his or her employment could be varied under this Act immediately before the transfer day.

             (2)  This Part does not prevent the terms and conditions of a transferring staff member’s employment after his or her transfer day from being varied:

                     (a)  in accordance with those terms and conditions; or

                     (b)  by or under a law, award, determination or agreement.

             (3)  In this section:

terms and conditions includes a term or condition existing because of subsection (1).

vary, in relation to terms and conditions, includes vary by way of:

                     (a)  omitting any of those terms and conditions; or

                     (b)  adding to those terms and conditions; or

                     (c)  substituting new terms or conditions for any of those terms and conditions.


 

Division 5Taxation matters

33V  Exemptions relating to tax exempt matters

             (1)  Tax under a law of the Commonwealth or a State or Territory is not payable in relation to:

                     (a)  a tax exempt matter; or

                     (b)  anything done (including, for example, a transaction entered into or an instrument made, executed, lodged or given) because of, or for a purpose connected with or arising out of, a tax exempt matter.

             (2)  In subsection (1):

tax includes:

                     (a)  sales tax; and

                     (b)  stamp duty; and

                     (c)  any other tax, fee, duty, levy or charge;

but does not include income tax imposed as such by a law of the Commonwealth or fees payable under the Corporations Act 2001.

33W  Value of trading stock for income tax purposes

             (1)  For the purpose of ascertaining under Subdivision B of Division 2 of Part III of the Assessment Act the value of the receiving subsidiary’s trading stock on hand at the beginning of the year of income in which the re-organisation day occurs:

                     (a)  the receiving subsidiary is taken to have opted for market selling price; and

                     (b)  the market selling price of petroleum transferred to the receiving subsidiary is taken to be the Authority’s market selling price of the petroleum assuming the petroleum were not transferred.

             (2)  Unless the contrary intention appears, expressions used in this section, and in Subdivision B of Division 2 of Part III of the Assessment Act, have the same respective meanings as in that Subdivision.

33X  Capital gains tax—assets acquired on or after 20 September 1985

             (1)  This section applies in relation to an asset that:

                     (a)  was acquired by the Authority on or after 20 September 1985; and

                     (b)  is acquired by the receiving subsidiary on the re-organisation day.

             (2)  For the purposes of calculating whether, under Part IIIA of the Assessment Act, a capital gain accrues to, or a capital loss is incurred by, the receiving subsidiary on the disposal of the asset by the subsidiary, the subsidiary is taken to have paid as consideration for the acquisition of the asset an amount calculated in accordance with this section.

             (3)  If it is necessary to determine whether a capital gain has accrued, the consideration paid by the subsidiary for the acquisition of the asset is to be taken to have been:

                     (a)  if the market value of the asset on the re-organisation day is greater than the amount that would have been the indexed cost base (indexed cost base) to the Authority for the purposes of Part IIIA of the Assessment Act if that Part had applied in respect of that disposal by the Authority to the receiving subsidiary—an amount equal to the market value of the asset; or

                     (b)  in any other case—an amount equal to the amount that would have been the indexed cost base.

             (4)  Where it is necessary to determine whether a capital loss has been incurred, the consideration paid by the subsidiary for the acquisition of the asset is to be taken to have been:

                     (a)  if the market value of the asset on the re-organisation day is less than the amount that would have been the reduced cost base (reduced cost base) to the Authority for the purposes of Part IIIA of the Assessment Act if that Part had applied in respect of that disposal by the Authority to the receiving subsidiary—an amount equal to the market value of the asset; or

                     (b)  in any other case—an amount equal to the amount that would have been the reduced cost base.

             (5)  If the transferred asset is disposed of by the receiving subsidiary within 12 months of its acquisition by the Authority, subsection (3) has effect as if the references in that subsection to the indexed cost base to the Authority in relation to the asset were references to the cost base to the Authority in relation to the asset.

             (6)  Unless the contrary intention appears, expressions used in this section and in Part IIIA of the Assessment Act have the same respective meanings as in that Part.

33Y  Capital gains tax—assets acquired before 20 September 1985

             (1)  A transferred asset of the receiving subsidiary that was acquired by the Authority before 20 September 1985 is taken, for the purposes of Part IIIA of the Assessment Act, to have been acquired by the receiving subsidiary before that date.

             (2)  Unless the contrary intention appears, expressions used in this section and in Part IIIA of the Assessment Act have the same respective meanings as in that Part.

33Z  Superannuation payments

                   For the purposes of section 82AAC of the Assessment Act, a payment made by the receiving subsidiary of the Authority to the Commonwealth under:

                     (a)  the Superannuation Act 1976; or

                     (b)  the Superannuation Act 1990;

is taken to be a contribution to a fund for the purpose mentioned in paragraph 82AAC(1)(a) of the Assessment Act, being a fund that is an eligible superannuation fund, within the meaning of Part IX of the Assessment Act, in relation to the year of income of the fund in which the payment is made.


 

Division 6Miscellaneous

33ZA  Certificates in relation to land and interests in land

                   If:

                     (a)  land or an interest in land becomes, under this Part, land or an interest in land of the receiving subsidiary; and

                     (b)  a certificate that:

                              (i)  is signed by an authorised person; and

                             (ii)  identifies the land or interest, whether by reference to a map or otherwise; and

                            (iii)  states that the land or interest has, under this Part, become land or an interest in land of the receiving subsidiary;

                            is lodged with the Registrar-General, Registrar of Titles or other proper officer of the State or Territory in which the land is situated;

the officer with whom the certificate is lodged may:

                     (c)  deal with, and give effect to, the certificate as if it were a grant, conveyance, memorandum or instrument of transfer of the land (including all rights, title and interest in the land) or the interest in the land, as the case may be, to the receiving subsidiary that had been properly executed under the laws in force in the State or Territory; and

                     (d)  make such entries in the register as are necessary having regard to the effect of section 33H.

33ZB  Certificates in relation to other assets

                   If:

                     (a)  an asset (other than an asset in relation to which section 33V, 33W, 33X or 33Y applies) becomes, under this Part, an asset of the receiving subsidiary; and

                     (b)  a certificate that:

                              (i)  is signed by an authorised person; and

                             (ii)  identifies the asset; and

                            (iii)  states that the asset has, under this Part, become an asset of the receiving subsidiary;

                            is given to the person or authority who has, under the law of the Commonwealth or of a State or Territory, responsibility for keeping a register in relation to assets of that kind;

the person or authority may:

                     (c)  deal with, and give effect to, the certificate as if the certificate were a proper and appropriate instrument for transactions in relation to assets of that kind; and

                     (d)  make such entries in the register as are necessary having regard to the effect of section 33H.

33ZC  Part to have effect in spite of laws and agreements prohibiting transfer etc.

             (1)  This Part has effect, and must be given effect to, in spite of anything in:

                     (a)  any other law of the Commonwealth or any law of a State or Territory; or

                     (b)  any contract, deed, undertaking, agreement or other instrument.

             (2)  No provision of this Part, and nothing done by a person because of, or for a purpose connected with or arising out of, this Part:

                     (a)  is to be regarded as:

                              (i)  placing the Authority, a subsidiary of the Authority or another person in breach of contract or confidence; or

                             (ii)  otherwise making the Authority, a subsidiary of the Authority or another person guilty of a civil wrong; or

                     (b)  is to be regarded as placing the Authority, a subsidiary of the Authority or another person in breach of:

                              (i)  any law of the Commonwealth or of a State or Territory; or

                             (ii)  any contractual provision prohibiting, restricting or regulating the assignment or transfer of any asset or liability or the disclosure of any information; or

                     (c)  is to be taken to release any surety from any of the surety’s obligations.

             (3)  Without limiting subsection (1), if, apart from this section, the consent of a person would be necessary in order to give effect to this Part in a particular respect, the consent is taken to have been given.

33ZD  Compensation for acquisition of property

             (1)  If, apart from this section, the operation of this Part would result in the acquisition of property from a person otherwise than on just terms, there is payable to the person by the Authority such reasonable amount of compensation as is agreed on between the person and the Authority or, failing agreement, as is determined by a court of competent jurisdiction.

             (2)  Any damages or compensation recovered, or other remedy given, in a proceeding instituted otherwise than under this section must be taken into account in assessing compensation payable in a proceeding instituted under this section and arising out of the same event or transaction.

             (3)  In this section, acquisition of property and just terms have the same respective meanings as in paragraph 51(xxxi) of the Constitution.


 

Part VBTransfer to Gorodok of easements of the Authority relating to the Moomba-Botany Pipeline

  

33ZE  Definitions

                   In this Part, unless the contrary intention appears:

authorised person means:

                     (a)  the Minister; or

                     (b)  a person authorised by the Minister, in writing, for the purposes of this Part.

easement includes a right in relation to land.

Gorodok means Gorodok Proprietary Limited (A.C.N. 057 156 751).

instrument includes a document.

Moomba-Botany pipeline means the pipeline that, when constructed, will carry gas from Moomba in South Australia to Botany in New South Wales.

transfer day, in relation to a transferring interest, means the day specified in a notice under section 33ZF.

transferring interest means an easement specified in a notice under section 33ZF.

33ZF  Specifying the easements etc. to be transferred to Gorodok and the transfer day

             (1)  An authorised person may, by notice in the Gazette, specify:

                     (a)  an easement that relates to the Moomba-Botany pipeline; and

                     (b)  the transfer day for that easement.

             (2)  The authorised person may make and publish one or more notices under subsection (1).

33ZG  Transfer to Gorodok of transferring interests of the Authority

                   By force of this section, each transferring interest of the Authority:

                     (a)  ceases to be an asset of the Authority; and

                     (b)  becomes an asset of Gorodok;

on the transfer day for the interest.

33ZH  Instruments relating to the transferring interests of the Authority

             (1)  An authorised person may, by notice in the Gazette, on or before the transfer day for a particular transferring interest, specify an instrument that relates to the interest for the purposes of this section.

             (2)  An instrument specified in a notice under subsection (1) continues to have effect, on and after the transfer day for the transferring interest that relates to the instrument, as if a reference in the instrument to the Authority were a reference to Gorodok.

33ZJ  Certificates in relation to interests in land

             (1)  This section applies if:

                     (a)  an interest in land becomes an interest in land of Gorodok under this Part; and

                     (b)  there is lodged with a land registration official a certificate that:

                              (i)  is signed by an authorised person; and

                             (ii)  identifies the interest, whether by reference to a map or otherwise; and

                            (iii)  states that the interest has become an interest in land of Gorodok under this Part.

             (2)  The land registration official may:

                     (a)  register the matter in the same way in which dealings in in land of that kind are registered; and

                     (b)  deal with, and give effect to, the certificate.

             (3)  A document that appears to be a certificate under subsection (1) is taken to be such a certificate and to have been properly given unless the contrary is established.

             (4)  In this section:

land registration official means the Registrar of Titles or other proper officer of the State in which the land concerned is situated.

33ZK  Commonwealth and Authority to take steps necessary to carry out transfers

                   The Commonwealth and the Authority must take the steps that are necessary to ensure that this Part is fully effective.

33ZL  Part to have effect in spite of laws prohibiting transfers

             (1)  This Part has effect, and must be given effect to, in spite of anything in:

                     (a)  any law of the Commonwealth or any law of a State or Territory; or

                     (b)  any instrument.

             (2)  Without limiting subsection (1), if the consent of a person is necessary in order to give effect to this Part in a particular respect, the consent is taken to have been given.


Notes to the Pipeline Authority Act 1973

Note 1

The Pipeline Authority Act 1973 as shown in this compilation comprises Act No. 42, 1973 amended as indicated in the Tables below.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Pipeline Authority Act 1973

42, 1973

7 June 1973

15 June 1973 (see Gazette 1973, No. 70D)

 

Statute Law Revision Act 1973

216, 1973

19 Dec 1973

31 Dec 1973

Ss. 9(1) and 10

Administrative Changes (Consequential Provisions) Act 1976

91, 1976

20 Sept 1976

S. 3: Royal Assent (a)

S. 4

Administrative Changes (Consequential Provisions) Act 1978

36, 1978

12 June 1978

12 June 1978

Ss. 8 and 9

Pipeline Authority Amendment Act 1980

109, 1980

6 June 1980

8 July 1980 (see Gazette 1980, No. S153)

Ss. 4(2), 14(2) and 16(2)

Conciliation and Arbitration Amendment Act (No. 2) 1983

115, 1983

16 Dec 1983

S. 41: 1 June 1984 (see Gazette 1984, No. S201) (b)

Statute Law (Miscellaneous Provisions) Act (No. 1) 1985

65, 1985

5 June 1985

S. 3: 3 July 1985 (c)

Pipeline Authority Amendment Act 1985

159, 1985

11 Dec 1985

11 Dec 1985

Public Service and Statutory Authorities Amendment Act 1985

166, 1985

11 Dec 1985

S. 45: 8 Jan 1986 (d)

S. 45(2)

Statute Law (Miscellaneous Provisions) Act (No. 1) 1986

76, 1986

24 June 1986

S. 3: Royal Assent (e)

S. 9

Lands Acquisition (Repeal and Consequential Provisions) Act1989

21, 1989

20 Apr 1989

9 June 1989 (see s. 2 and Gazette 1989, No.S185)

Banking Legislation Amendment Act 1989

129, 1989

7 Nov 1989

Part I (ss. 1, 2), ss. 3, 26, 29–33, 35, 38 and 40: Royal Assent
S. 23(1): 4 May 1989
S. 39: 23 Jan 1988
Remainder: 28 Dec 1989 (see Gazette 1989, S383)

Industrial Relations Legislation Amendment Act 1991

122, 1991

27 June 1991

Ss. 4(1), 10(b) and 15–20: 1 Dec 1988
Ss. 28(b)–(e), 30 and 31: 10 Dec 1991 (see Gazette 1991, No. S332)
Remainder: Royal Assent

S. 31(2)

Prime Minister and Cabinet Legislation Amendment Act 1991

199, 1991

18 Dec 1991

18 Dec 1991

Industrial Relations Legislation Amendment Act (No. 3) 1991

7, 1992

15 Jan 1992

Part 2 (ss. 3–27): 22 June 1992 (see Gazette 1992, No. S159)
Part 5 (ss. 38, 39): 8 Apr 1992 (see Gazette 1992, No. S92)
Remainder: Royal Assent

Pipeline Authority Amendment Act 1992

188, 1992

18 Dec 1992

18 Dec 1992

Ss. 5(2), (3) and 8(2)

Maritime Legislation Amendment Act 1994

20, 1994

15 Feb 1994

1 Aug 1994 (see Gazette 1994, No. S289)

Moomba-Sydney Pipeline System Sale Act 1994

70, 1994

10 June 1994

Ss. 1–4, 6 and 7: Royal Assent
Remainder: 30 June 1994 (see Gazette 1994, No. S272)

Ss. 154(2), 158(2), 163 and 166–173

Pipeline Legislation Amendment Act 1994

167, 1994

16 Dec 1994

Part 2 (ss. 3–5): 30 June 1994
Remainder: Royal Assent

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Schedule 4 (item 121): Royal Assent (f)

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

Ss. 4–14 and Schedule 3 (items 423, 424): 15 July 2001 (see Gazette 2001, No. S285) (g)

Ss. 4–14


(a)     The Pipeline Authority Act 1973 was amended by section 3 only of the Administrative Changes (Consequential Provisions) Act 1976, subsection 2(1) of which provides as follows:

                 (2)   Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(b)    The Pipeline Authority Act 1973 was amended by section 41 only of the Conciliation and Arbitration Amendment Act (No. 2) 1983, subsection 2(2) of which provides as follows:

                 (2)   Sections 3, 6, 7, 8, 9, 10, 12, 14 and 16, subsection 22(3) and sections 27, 39, 40, 41 and 43 shall come into operation on a date, or respective dates, to be fixed by Proclamation.

(c)     The Pipeline Authority Act 1973 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act shall come into operation on the twenty-eighth day after the day on which it receives the Royal Assent.

(d)     The Pipeline Authority Act 1973 was amended by section 45 only of the Public Service and Statutory Authorities Amendment Act 1985, subsection 2(7) of which provides as follows:

                 (7)   The remaining provisions of this Act shall come into operation on the twenty-eighth day after the day on which this Act receives the Royal Assent.

(e)     The Pipeline Authority Act 1973 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1986, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(f)      The Pipeline Authority Act 1973 was amended by Schedule 4 (item 121) only of the Statute Law Revision Act 1996, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.

(g)     The Pipeline Authority Act 1973 was amended by Schedule 3 (items 423 and 424) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.


Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted

Provision affected

How affected

S. 3......................................

am. No. 91, 1976; No. 36, 1978; No. 109, 1980; No. 129, 1989; No. 188, 1992; Nos. 20 and 70, 1994

 

rs. No. 70, 1994

S. 4......................................

rep. No. 70, 1994

Part II ..................................
(ss. 5–10, 10A, 10B, 11, 11A, 12)

rep. No. 70, 1994

S. 5......................................

rep. No. 70, 1994

S. 6......................................

am. No. 36, 1978; No. 109, 1980; No. 159, 1985; No. 188, 1992; No. 70, 1994

 

rep. No. 70, 1994

S. 7......................................

rs. No. 109, 1980

 

am. No. 188, 1992; No. 43, 1996

 

rep. No. 70, 1994

S. 8......................................

am. No. 109, 1980

 

rs. No. 122, 1991

 

am. Nos. 7 and 188, 1992; No. 70, 1994

 

rep. No. 70, 1994

S. 9......................................

am. No. 109, 1980; No. 122, 1991; Nos. 7 and 188, 1992

 

rep. No. 70, 1994

S. 10....................................

rs. No. 188, 1992

 

am. No. 70, 1994

 

rep. No. 70, 1994

Ss. 10A, 10B.......................

ad. No. 188, 1992

 

rep. No. 70, 1994

S. 11....................................

rs. No. 109, 1980

 

am. No. 159, 1985

 

rs. No. 188, 1992

 

am. No. 70, 1994

 

rep. No. 70, 1994

S. 11A.................................

ad. No. 188, 1992

 

rep. No. 70, 1994

S. 12....................................

am. No. 109, 1980; No. 159, 1985; No. 188, 1992; No. 70, 1994

 

rep. No. 70, 1994

Part III ..................................
(ss. 13, 14, 14A, 15, 16, 16A, 16B, 17, 18)

rep. No. 70, 1994

S. 13....................................

am. No. 109, 1980

 

rs. No. 70, 1994

 

rep. No. 70, 1994

S. 14....................................

am. No. 70, 1994

 

rep. No. 70, 1994

S. 14A.................................

ad. No. 70, 1994

 

rep. No. 70, 1994

S. 15....................................

am. No. 109, 1980; No. 159, 1985; No. 188, 1992

 

rep. No. 70, 1994

S. 16....................................

am. No. 109, 1980; No. 188, 1992; No. 70, 1994

 

rep. No. 70, 1994

S. 16A.................................

ad. No. 188, 1992

 

rs. No. 70, 1994

 

rep. No. 70, 1994

S. 16B.................................

ad. No. 188, 1992

 

rep. No. 70, 1994

S. 17....................................

am. No. 188, 1992

 

rep. No. 70, 1994

S. 18....................................

am. No. 109, 1980; No. 188, 1992

 

rep. No. 70, 1994

S. 18A.................................

ad. No. 188, 1992

 

rep. No. 70, 1994

Part IV.................................
(ss. 19, 19A, 21–23)

rep. No. 70, 1994

S. 19....................................

am. No. 109, 1980; No. 199, 1991

 

rep. No. 70, 1994

S. 19A.................................

ad. No. 109, 1980

 

am. No. 166, 1985

 

rep. No. 70, 1994

S. 20....................................

rep. No. 115, 1983

S. 21....................................

am. No. 115, 1983

 

rep. No. 70, 1994

S. 22....................................

am. No. 109, 1980; No. 199, 1991; No. 188, 1992

 

rep. No. 70, 1994

S. 23....................................

am. No. 188, 1992

 

rep. No. 70, 1994

S. 24....................................

am. No. 216, 1973; No. 109, 1980

 

rep. No. 65, 1985

S. 25....................................

am. No. 36, 1978

 

rs. No. 109, 1980; No. 76, 1986

 

rep. No. 70, 1994

Ss. 25A–25D.......................

ad. No. 109, 1980

 

rs. No. 76, 1986

S. 25E..................................

ad. No. 76, 1986

S. 27....................................

am. No. 36, 1978; No. 109, 1980

S. 28....................................

rs. No. 109, 1980; No. 70, 1994

S. 28A.................................

ad. No. 109, 1980

S. 29....................................

am. No. 109, 1980

 

rep. No. 188, 1992

S. 30....................................

am. No. 36, 1978; No. 188, 1992

S. 30A.................................

ad. No. 188, 1992

S. 32....................................

am. No. 109, 1980; No. 188, 1992

S. 33....................................

am. No. 109, 1980

S. 33A.................................

ad. No. 188, 1992

S. 33B.................................

ad. No. 188, 1992

 

rep. No. 70, 1994

Part VA ..............................
(ss. 33C–33Z,
33ZA–33ZD)

ad. No. 188, 1992

Ss. 33C, 33D.......................

ad. No. 188, 1992

S. 33E..................................

ad. No. 188, 1992

 

am. No. 55, 2001

Ss. 33F–33U.......................

ad. No. 188, 1992

S. 33V.................................

ad. No. 188, 1992

 

am. No. 55, 2001

Ss. 33W–33Z, 33ZA–33ZD

ad. No. 188, 1992

Part VB ...............................
(ss. 33ZE–33ZL)

ad. No. 167, 1994

Ss. 33ZE–33ZL...................

ad. No. 167, 1994

Part VI.................................
(ss. 34, 34A–34E, 35, 36, 38–46)

rep. No. 70, 1994

S. 34....................................

rep. No. 70, 1994

Ss. 34A–34E.......................

ad. No. 188, 1992

 

rep. No. 70, 1994

S. 35....................................

am. No. 21, 1989; No. 188, 1992

 

rep. No. 70, 1994

S. 36....................................

rep. No. 70, 1994

S. 37....................................

rep. No. 21, 1989

S. 38....................................

am. No. 109, 1980; No. 188, 1992

 

rep. No. 70, 1994

S. 39....................................

am. No. 188, 1992

 

rep. No. 70, 1994

S. 40–42..............................

rep. No. 70, 1994

S. 43....................................

am. No. 109, 1980

 

rep. No. 70, 1994

S. 44....................................

rep. No. 109, 1980

 

ad. No. 188, 1992

 

rep. No. 70, 1994

S. 45....................................

am. No. 36, 1978

 

rep. No. 70, 1994

S. 46....................................

am. No. 109, 1980

 

rep. No. 70, 1994