Federal Register of Legislation - Australian Government

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SR 1997 No. 389 Regulations as made
These Regulations amend the Army and Air Force Canteen Service Regulations.
Administered by: Defence
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Registered 01 Jan 2005
Tabling HistoryDate
Tabled HR02-Mar-1998
Tabled Senate02-Mar-1998
Gazetted 24 Dec 1997
Date of repeal 19 Mar 2014
Repealed by Defence (Spent and Redundant Instruments) Repeal Regulation 2014

Army and Air Force Canteen Service Regulations 1997 No. 389

EXPLANATORY STATEMENT

STATUTORY RULES 1997 No. 389

Issued by the authority of the Minister for Defence

Defence Act 1903

Army and Air Force Canteen Service Regulations

The attached Statutory Rules make regulations under section 124 of the Defence Act 1903.

The regulations make amendments to the Army and Air Force Canteen Service Regulations that are consequential on the Commonwealth Authorities and Companies Act 1997. They will come into operation on 1 January 1998.

The Commonwealth Authorities and Companies Act 1997 is one of a package of four Acts which will replace the Audit Act 1901. It will commence on 1 January 1998, the day fixed by Proclamation.

Details of the regulations are shown in the Attachment.

ATTACHMENT

DETAILS OF PROPOSED AMENDMENTS TO THE ARMY AND AIR FORCE CANTEEN SERVICE (AAFCANS) REGULATIONS

Regulation 6 of the Commonwealth Authorities and Companies Regulations prescribes the Army and Air Force Canteen Service (AAFCANS) Board of Management as a Commonwealth authority for the purposes of the Commonwealth Authorities and Companies Act 1997 (the CAC Act). The following amending regulations make consequential amendments to the AAFCANS Regulations.

Amending regulation 1

This provision states that the amending regulations commence on 1 January 1998.

Amending regulation 2

This provision states that the AAFCANS Regulations are amended as set out in the amending regulations.

Amending regulation 3

Regulation 3 of the AAFCANS Regulations includes a definition of "auditor" which presupposes that someone other than the Auditor-General may be appointed auditor of the AAFCANS Board of Management. Section 8 of the CAC Act, on the other hand, provides that the Auditor-General is to be the auditor of each Commonwealth authority. Accordingly, amending subregulation 3.1 omits the definition of "auditor" from regulation 3 of the AAFCANS Regulations.

Subregulation 3(2) of the AAFCANS Regulations defines the AAFCANS Board of Management's financial year. Amending regulation 3.2 omits subregulation 3(2). This will mean that the AAFCANS Board of Management's financial year will be governed by section 5 of the CAC Act which provides that the financial year will be a period of 12 months commencing on 1 July.

The Note to amending subregulation 3.2 indicates that the financial year of the Board that commenced on 31 January 1997 is dealt with in the Audit (Transitional and Miscellaneous) Regulations (the AT and M Regulations). Regulation 30 of the AT and M Regulations provides that the financial year referred to shall end on 30 June 1998.

Amending regulation 4

Amending regulation 4 provides for the inclusion of a note to regulation 9 of the AAFCANS Regulations indicating that the CAC Act applies to the Board.

Amending regulation 5

Section 21 of the CAC Act and regulation 11 of the AAFCANS Regulations both deal with disclosure of interests by board members. Accordingly, amending regulation 5 omits the reference to regulation 11 in paragraph 10(6)(c) of the AAFCANS Regulations and substitutes a reference to section 21 of the CAC Act.

Amending regulation 6

Section 21 of the CAC Act and regulation 11 of the AAFCANS Regulations both deal with disclosure of interests by board members. Accordingly, amending regulation 6 omits regulation 11 from the AAFCANS Regulations.

Amending regulation 7

Paragraph 13(1)(i) of the AAFCANS Regulations provides that the Board may invest moneys in pursuance of regulation 23A. However, because investment powers are dealt with by section 18 of the CAC Act, the reference to the investment of moneys in regulation 23A has been omitted by amending regulation 9 (see below). Accordingly, amending regulation 7 omits paragraph 13(1)(i) from the AAFCANS Regulations.

Amending regulation 8

Sections 5 and 18 of the CAC Act, on the one hand, and regulation 23 of the AAFCANS Regulations on the other, both deal with banking. Accordingly, amending regulation 8 omits regulation 23 from the AAFCANS Regulations.

Amending regulation 9

Section 18 of the CAC Act and subregulations 23A(2) and (3) of the AAFCANS Regulations both deal with investment powers. Accordingly, amending regulation 9 omits subregulations 23A(2) and (3) from the AAFCANS Regulations.

Amending regulation 10

Section 20 of the CAC Act and regulation 2X of the AAFCANS Regulations both deal with the keeping of proper accounting records. Accordingly, amending regulation 10 omits regulation 23 C from the AAFCANS Regulations.

Amending regulation 11

Subsection 8(1) of the CAC Act provides that the Auditor-General is to be the auditor of each Commonwealth authority and the form of the audit report is dealt with in Part 2 of Schedule 1 to the CAC Act. The functions of the Auditor-General are dealt within the Auditor-General Act 1997. These provisions overlap regulation 23D of the AAFCANS Regulations which provides for the appointment and functions of an auditor. Accordingly, amending regulation 11 omits regulation 23D from the AAFCANS Regulations.

Amending regulation 12

Section 9 of the CAC Act and regulation 23E of the AAFCANS Regulations both deal with annual reports. Accordingly, amending regulation 12 omits regulation 23E from the AAFCANS Regulations and substitutes a new regulation 23E which requires the Board to prepare an annual report in accordance with section 9 of the CAC Act while at the same time preserving the current requirements of subregulation 23E(4).