Legislation (Deferral of Sunsetting—Approved Occupational Clothing Guidelines) Certificate 2017
I, George Brandis QC, Attorney‑General, make the following certificate.
George Brandis QC
Attorney‑General
Contents
2 Commencement
3 Authority
4 Definitions
5 Statement of reasons for issue of certificate
6 Deferral of sunsetting of the Approved Occupational Clothing Guidelines 2006
7 Repeal of this instrument
This instrument is the Legislation (Deferral of Sunsetting—Approved Occupational Clothing Guidelines) Certificate 2017.
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. The whole of this instrument | The day after this instrument is registered. | 15 February 2017 |
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
This instrument is made under paragraph 51(1)(c) of the Legislation Act 2003.
In this instrument:
Act means the Legislation Act 2003.
Industry Secretary means the Secretary of the Department administered by the Minister administering the Industry Research and Development Act 1986.
5 Statement of reasons for issue of certificate
For the purposes of paragraph 51(2)(a) of the Act, this section sets out the statement of the reasons for the issue of this certificate.
Statement of reasons
I am satisfied that the Approved Occupational Clothing Guidelines 2006 (the Guidelines), made by the Minister for Revenue and Assistant Treasurer on 2 November 2006 under subsection 34‑55(1) of the Income Tax Assessment Act 1997, would, apart from the operation of Part 4 of Chapter 3 of the Act, be likely to cease to be in force within 12 months after the sunsetting day for the Guidelines.
The Guidelines are applied by the Industry Secretary when he or she is deciding whether to register the design of a non‑compulsory uniform under Division 34 of the Income Tax Assessment Act 1997. The Department of the Treasury is currently undertaking a review of the Guidelines and the arrangements under that Division. The Minister for Revenue and Financial Services expects that either the Guidelines will be remade in a different form or the Commonwealth Government will seek to repeal the Division and the Guidelines.
The Guidelines are due to sunset on 1 April 2017. A 6 month deferral of the sunsetting day will avoid the need to remake the Guidelines in their current form for the short period before either new Guidelines are made and commence or the Guidelines are repealed.
6 Deferral of sunsetting of the Approved Occupational Clothing Guidelines 2006
The Approved Occupational Clothing Guidelines 2006, for which the sunsetting day is 1 April 2017, are taken to cease to be in force under section 51 of the Act on 1 October 2017.
This instrument is repealed at the start of 2 October 2017.