Social Security Legislation Rewrite Bill PCO note on changes in RT Bill - PCO v 20.0

Save this PDF as:

Size: px
Start display at page:

Download "Social Security Legislation Rewrite Bill PCO note on changes in RT Bill - PCO v 20.0"

Transcription

1 Social Security Legislation Rewrite Bill PCO note on changes in RT Bill - PCO v 20.0 Summary Table 1 More significant changes (as recommended in the departmental report) clauses 27, 28 (page 41) (and other identified clauses) now refer to health practitioners prescribed by regulations made under new clause 397(1)(aa) on page 217 (see also page 329 definition in Schedule 2 of prescribed health practitioner ) so enabling nurse practitioners to be prescribed for particular purposes or functions, eg, jobseeker support applications certificates about how a health conditions affect the applicant s capacity for work clause 42 (page 47) about supported child s payment is aligned more closely with the 1964 Act ss 28 and 29 the required inability to care, or provide fully for support, must be linked to stated circumstances (parents being dead, missing, or having a long term serious disablement, or breakdown in child s family) clause 179 (page 112) shared care of dependent child each parent has primary responsibility for at least 40% of the time - primary parent becomes primarily responsible parent this rewording is to make it clearer the child is (in assessing the benefit and rate of benefit of each parent) treated as a dependent child of the primarily responsible parent only clauses 410, 419, 421(4), 510 (pages 225, 234, 237, 277) regulation-making provisions, related to exemptions and mandatory redirection of payments, are adjusted, to respond to RRC concerns, and to submissions, by adding purpose statements, recommendation preconditions (requiring consideration of Act s purpose and principles, and purpose and needed width of exemption), and consultation precondition as additional safeguard Schedule 1, clause 12A (page 293) saving - for reviews or appeals about entitlement, ensures step-parents who received or applied for 1964 Act orphan s benefit, and are transferred to or taken to have been granted new supported child s payment, are eligible caregivers under clause 43 (despite contrary wording in clause 43(b) and definition of parent in Sch 2) Schedule 1, clause 14A (page 294) accommodation supplement: special rate due to prechangeover application, appeal, proceedings, or payments based on in-force pre-changeover definition of accommodation supplement areas if Sch 1 clause 53 validation (page 308) does not apply ensures continuation of pre-changeover rate until stated end date (ie, change of primary residence, ineligibility, or change of area due to later redefinition) Summary Table 2 Updates to the Bill as a result of recent amendments to 1964 Act Social Security (Extension of Young Persons Services and Remedial Matters) Amendment Act 2016 (youth services changes dealt with by Committee earlier in 2016 some still latent) Taxation (Annual Rates for , Research and Development, and Remedial Matters) Act 2016 excluding from clause 176 (failure to assist child support) (page 110) full time students jobseeker support between academic years (clause 25(3) or (4) page 40) Customs and Excise (Tobacco Products Budget Measures) Amendment Act 2016 CPI Social Security (Long-term Residential Care) Amendment Regulations 2016 figures updated

2 2 This PCO note contains these 3 tables: Table 1 More significant changes (as recommended in the departmental report): Table 2 Updates to the Bill as a result of recent amendment Acts: Table 3 Minor drafting changes or corrections (illustrative list only) Consequential changes are also made eg, in Schs 10 (amendments) and 12 (comparative tables) Table 1 More significant changes (as recommended in the departmental report) 27, 28 (page 41) 36 (page 44) 40 (page 46) reworded so reference is to health practitioner acting within scope of practice and prescribed by regulations made under new cl 397(1)(aa) on page 217 (see also page 329 definition in Schedule 2 of prescribed health practitioner)) enables nurse practitioners to be prescribed as appropriate eg, certificates 41 (page 47) 42 (page 47) supported child s payment wording follows more closely 1964 Act ss 28 and 29 inability to care, or provide fully for support, must be linked to stated circumstances 70, 71, 78 (pages 58, 60) 120, 149, 152 (pages 79, 91, 95) reworded so reference is to health practitioner acting within scope of practice and prescribed by regulations made under new cl 397(1)(aa) on page 217 (see also page 329 definition in Schedule 2 of prescribed health practitioner) enables nurse practitioners to be prescribed as appropriate 179 (page 111-2) shared care of dependent child each parent has primary responsibility for child for at least 40% of the time - primary parent becomes primarily responsible parent rewording to make it clearer the child is (in assessing the benefit and rate of benefit of each parent) treated as a dependent child of the primarily responsible parent only 410 (pages 225-6) new cl 410(2) to (4) makes clear purpose of exemption regs made under cl 410(1)(e) specifying grounds on which, and any circumstances in which, it would be inappropriate for the people concerned to be subject to, and liable to sanctions for failing to meet, the work-test and other obligations concerned change responds to RRC comments also recommendation preconditions Minister to have regard to Act s purpose and principles, purpose of obligations and of regulations, and be satisfied that exemption only of width needed

3 3 Table 1 More significant changes (as recommended in the departmental report) (Cont.) 419 (pages 234-5) new cl 419(3) to (5) makes clear purpose of exemption regs made under cl 419(1) and (2)(a) specifying grounds on which, and circumstances in which, it would be inappropriate for people concerned to be subject to a stand down change responds to RRC comments also recommendation preconditions Minister to have regard to Act s purpose and principles, purpose of stand down and of regulations, and be satisfied that exemption only of width needed 421(4) (page 237) If payments regs provide for mandatory redirection - additional safeguard - requirement for Minister to consult with persons or organisations the Minister considers appropriate, having regard to the subject matter of the regs 510 (page 277-8) new cl 510(1A) to (1C) makes clear purpose of exemption regs made under cl 510(1)(a) specifying a class or classes of persons who, because of their circumstances (for example, a requirement to undergo compulsory treatment), should be liable to contribute to the cost of their LTR care only the amount of any benefit that they receive, less the personal allowance change responds to RRC comments also recommendation preconditions Minister to have regard to purpose of Part (to be new Residential Care and Disability Support Services Act), purpose of cl 460 (exempt person liable to contribute benefit only) and of regulations, and be satisfied that exemption only of width needed Sch 1, cl 12A (page 293) Sch 1, cl 14A (page 294) saving - for reviews or appeals about entitlement, ensures step-parents who received or applied for 1964 Act orphan s benefit, and transferred to or taken to have been granted supported child s benefit are eligible caregivers under cl 43 (despite contrary wording in cl 43(b) and definition of parent in Sch 2) accommodation supplement: special rate because of pre-changeover application, appeal, proceedings, or payments based on in-force prechangeover definition of areas if cl 53 validation (page 308) does not apply ensures continuation of pre-changeover rate until stated end date

4 4 Table 2 Updates to the Bill as a result of recent amendments to 1964 Act 2(6) and (7) (page 26) 150 and 153 (pages 92 and 96) Sch 1, cls (pages ) Social Security (Extension of Young Persons Services and Remedial Matters) Amendment Act 2016 s in this 2016 Amendment Act are included in this Bill (to the extent these changes were not already in Bill as introduced) some are yet to come into force a commencement order (LI 2016/194) brings into force on 25 October 2016 the changes that did not commence on 8 July 2016 See also the related changes to cls 147, 149, 151, 152, 259A, 259B, 320, 321, 323, 324A, 378, 388, 389, 397, Sch 1 (cls 26A, 26B, 38(3), and 61), and Sch (1)(b)(iii) (page 110) 432(2A) (page 246) 511(2A) (page 279) Sch 14 cl 1(2) and (3), and cl 5, definition of income-fromassets exemption, paras (a) to (c) Taxation (Annual Rates for , Research and Development, and Remedial Matters) Act 2016 s 70 as commenced on 1 March 2016 and inserting new s 70A(1)(b)(v) of the 1964 Act Customs and Excise (Tobacco Products Budget Measures) Amendment Act 2016 Indexation changes in this 2016 Amendment Act are included in this Bill (as these changes were not in Bill as introduced) they ensure tobacco product price increases (including those resulting from increases in duties) are excluded from required CPI-indexation of, or related to, social assistance Social Security (Long-term Residential Care) Amendment Regulations update amounts to reflect amendments made on 1 July 2016 by reg 3 to the applicable asset thresholds (for long-term residential care); and the income-from-assets exemption (for income assessments for that care) (pages 458, 461)

5 5 Table 3 Minor drafting changes or corrections (illustrative list only) 2(2)(e), (i) directions and orders to align with cl 423(2)(c) and Sch 6 cl 18(1) and (2) (page 25) 9(5) (page 32) simplify by deleting para (b) 21(3)(c) (page 39) fully offset replaced with reduce to zero cf cls 47(1)(b) and (2) (page 49) and 219(1)(b) (page 131) and see also cls 24(1)(b) and (2) (page 40), 54(1)(b) and (2) (page 51), 55(b) (pages 51-52), and Sch 1 cl 10 (pages 285 and 292) 22(a) (page 39) 22(b)(ii) (page 39) align better with 1964 Act s 88B(1) and improve expression align better with 1964 Act s 88B(1) 24 (page 40) no or minimum income clarification see also cls 20(e), 45(e), 47, 52(1)(d), 54 (pages 38, 48, 50, 51) 25 (page 40) align better with 1964 Act s 88C(3) 26(a) (page 40) align better with 1964 Act s 88D 41(1) (page 47) make clear examination of person cared for may be for review under subpart 3 of Part 6 of supported living payment on ground of caring for another person 48, 55 (pages 49 and 51) support gap becomes parental support gap as deptl report (para 33) recommends 60 (page 54) align better with 1964 Act s 61CC(3) 62(1)(b) and (2) (pages 54-5) 63(b)(iii) (page 55) 100(2)(c) (page 73) deletion of redundant ref to and def of income-related rent also in Sch 2 insert ref to or spouse or partner to align better with 1964 Act s 61EA(4)(b) correction updating reference to corresponding prov of Rewrite Bill 132 (page 84) align better with 1964 Act s 102A(1)(f)

6 6 Table 3 Minor drafting changes or corrections (illustrative list only) (Cont.) 172 (pages 107-8) simply defined terms for overseas pensions and align better with 1964 Act s 70 see also consequential changes to cl 173 refs and deletion of Sch 2 def of qualifying overseas pension replaced by overseas pension 175A (page 109) fills gap by re-enacting proviso to 1964 Act s 70(1) 176(2)(c) (page 110) reworded to align better with Child Support Act 1991 s (page 122) supply missing word - an order made under section (4)(b) (page 123) 228(2)(a) (page 134) simplifies an agreement or convention to an agreement (for example, a convention) abatement replaced with reduction but see also Sch 2 new def of abatement rate (page 314) and cl 229(2) and (3) (page 134),230(3)(a) and 231(3)(a) (page 135), 402(1)(f) (page 219) 263 (page 148) base rate changed to applicable rate to align better with Part 5 of Sch 4 recognised community activities replaced with recognised voluntary work (as defined in Sch 2) to make label clearer and more helpful see also consequential changes to cl 254(5)(b), 303(1)(b), and Sch (page 160) reworded so duty to determine is triggered by the making of the claim an important clarification given the cl 279 duty to inquire is subject to exceptions 286(3) (page 161) fill gap refer also to further information gathering prov relevant to review cl 41 (supported living payment: on ground of caring for another person: medical examination of person being cared for) see also change to cl 41(1) 326(1) (page 177) some or all replaced with all or part of 1 or more instalments of a benefit - for consistency cf cls 338(2)(a) and (b) (page 182) and 421(2)(a) (page 236) 337(4)(a) (page 182) 338(2)(a) and (b) (page 182) 359(2)(c) (page 192) first reference to S replaced with B compare 1964 Act s 86(3) this correction is necessary because the subsection is about recovery from B some or all replaced with all or part of a proportion of a benefit - for consistency cf cls 337(4)(a) and (b) (page 182) and 421(2)(a) (page 236) align better with 1990 Act s 19(1)(c)

7 7 Table 3 Minor drafting changes or corrections (illustrative list only) (cont.) 389 (pages 210-1) align better with 1964 Act s 12S 397(2) (page 218) before for any other matters contemplated by this Act, insert providing ensures use of standard wording for this general residual power 415(3)(c) (page 231) 421(2)(a) (page 236) 424(m) (page 241) 428(1), 429(1), and 430(1) (pages 242-3) 428(2)(a)(iii) (page 242) 439(f) (page 252) an order made supplies missing word some or all replaced with all or part of 1 or more instalments of a benefit - for consistency cf cls 326(1) (page 177), 338(2)(a) and (b) (page 182) delete space between the Crown and, (a do not show change) a comma is inserted after Order in Council for consistency achieve original policy intent (no intent to override ETA 2002 requirement for consent to use of electronic means for giving notices or other documents) delete to at start of this paragraph (duplicating to at end of stem above) 441 (page 254) long-term residential care or LTR care definition is put in alphabetical order 441 (page 254) definition of Minister is inserted to fill gap ensures Part 9 is self-contained 442(5) (pages 255-6) simplify by deleting para (b) 450 (page 257) indefinite LTR care is replaced with LTR care indefinitely for clarity ( indefinite can mean vague) and to align better with 1964 Act s , 452, 458, 489, 492 (pages 257, 258, 259, 268, ) contribution cap and under cap cost and over cap cost replaced with cost of LTR care or maximum contribution or difference between maximum contribution and cost simplifies consequential changes in cl (page 261) indefinite LTR care is replaced with LTR care indefinitely for clarity ( indefinite can mean vague) and to align better with 1964 Act s 137(3)

8 8 Table 3 Minor drafting changes or corrections (illustrative list only) (Cont.) 474(1)(a) (pages 262-3) 481(2)(a) (page 265) Sch 1, cl 2(6) (page 288) Sch 1, cl 4(2), 6(2) minor rewording for clarity and readability indefinite LTR care is replaced with LTR care indefinitely for clarity ( indefinite can mean vague) and to align better with 1964 Act s 151 clarifies old references to be read as new (in line with cl 9) an order made supplies missing word (pages 289, 291) Sch 1, cl 28A fill gap re-enacts 1964 Act s 71A(4) wrongly omitted from Bill as introduced (page 298) Sch 1, cl 47(3) (page 304) Sch 1, cl 65(3)(a), (b) (pages 311-2) Sch 2, definition of benefit, paragraph (a)(i), (iii), and (iv) (pages 315-6) Sch 2,definition of CYPFA order or agreement, paras (a), (b), and (c) (page 318) Sch 6, cl 3(a)(i) (f)(i) (page 363-4) Sch 11, identified changes (pages (page ) correction of cross-reference reworded to enhance readability, redundant words deleted insert missing word made after by an order before under section insert missing word made insert missing word made after by an order corrections, deletions, and additions (eg, updating, simplifying, aligning)

Russell McVeagh submission on the proposed Financial Markets Conduct Regulations Russell McVeagh contacts in relation to these submissions are:

Russell McVeagh submission on the proposed Financial Markets Conduct Regulations Russell McVeagh contacts in relation to these submissions are: Russell McVeagh submission on the proposed Financial Markets Conduct 2015 Russell McVeagh contacts in relation to these submissions are: Deemple Budhia, Guy Lethbridge and Debbie Booth deemple.budhia@russellmcveagh.com/guy.lethbridge@russellmcveagh.com/debbie.booth@russellmcveagh.com

More information

Taxation (KiwiSaver and Company Tax Rate Amendments) Bill

Taxation (KiwiSaver and Company Tax Rate Amendments) Bill Rate Amendments) Bill Government Bill Explanatory note General policy statement The Government announced in Budget 07 a number of significant enhancements to the taxation system that will increase savings

More information

This Bill amends the Social Security Act The Bill's purpose is to---

This Bill amends the Social Security Act The Bill's purpose is to--- Social Security (Social Assistance) Amendment Bill Government Bill 2004 No 193-1 Explanatory Note General policy statement This Bill amends the Social Security Act 1964. The Bill's purpose is to--- o put

More information

Explanatory note i.t.o. the Regulations Pertaining to the Financial Provision for Prospecting, Exploration, Mining or Production Operations

Explanatory note i.t.o. the Regulations Pertaining to the Financial Provision for Prospecting, Exploration, Mining or Production Operations Explanatory note i.t.o. the Regulations Pertaining to the Financial Provision for Prospecting, Exploration, Mining or Production Operations SEPTEMBER 2017 General (Across document) Deletion of the term

More information

AS TABLED IN THE HOUSE OF ASSEMBLY

AS TABLED IN THE HOUSE OF ASSEMBLY AS TABLED IN THE HOUSE OF ASSEMBLY A BILL entitled BERMUDA IMMIGRATION AND PROTECTION AMENDMENT ACT 2016 TABLE OF CONTENTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Citation Amends sections

More information

Regulations for consumer rights and remedies in relation to residential building work

Regulations for consumer rights and remedies in relation to residential building work In Confidence Office of the Minister for Building and Construction Cabinet Economic Growth and Infrastructure Committee Regulations for consumer rights and remedies in relation to residential building

More information

TAX ADMINISTRATION (BUDGET AMENDMENT) BILL 2018 (BILL NO. 11 OF 2018)

TAX ADMINISTRATION (BUDGET AMENDMENT) BILL 2018 (BILL NO. 11 OF 2018) TAX ADMINISTRATION (BUDGET AMENDMENT) BILL 2018 (BILL NO. 11 OF 2018) CLAUSES 1. Short title and commencement 2. Section 2 amended 3. Section 3 amended 4. Section 8 amended 5. Section 9 amended 6. Section

More information

ZAMBIA REVENUE AUTHORITY DIRECT TAXES DIVISION INCOME TAX (AMENDMENT) ACT 2002

ZAMBIA REVENUE AUTHORITY DIRECT TAXES DIVISION INCOME TAX (AMENDMENT) ACT 2002 ZAMBIA REVENUE AUTHORITY DIRECT TAXES DIVISION INCOME TAX (AMENDMENT) ACT 2002 PRACTICE NOTE NO. 1/2002 CONTENTS 1. GENERAL 3 PAGE 2. SUMMARY OF THE PRINCIPAL CHANGES 4 IN THE INCOME TAX (AMENDMENT) ACT

More information

New Zealand Superannuation Bill. Government Bill 2000 No Explanatory Note

New Zealand Superannuation Bill. Government Bill 2000 No Explanatory Note New Zealand Superannuation Bill Government Bill 2000 No 89-1 Explanatory Note General policy statement This proposed legislation seeks to establish a New Zealand Superannuation Fund to be administered

More information

Protection of Personal and Property Rights Amendment Bill

Protection of Personal and Property Rights Amendment Bill Protection of Personal and Property Rights Amendment Bill Government Bill As reported from the Social Services Committee Recommendation Commentary The Social Services Committee has examined the Protection

More information

Energy and Utilities Administration Amendment (Climate Change Fund) Act 2007 No 35

Energy and Utilities Administration Amendment (Climate Change Fund) Act 2007 No 35 New South Wales Energy and Utilities Administration Amendment (Climate Change Fund) Contents Page 1 Name of Act 2 2 Commencement 2 3 Amendment of Energy and Utilities Administration Act 1987 No 103 2 4

More information

BERMUDA COMPANIES AND LIMITED LIABILITY COMPANY AMENDMENT ACT : 13

BERMUDA COMPANIES AND LIMITED LIABILITY COMPANY AMENDMENT ACT : 13 QUO FA T A F U E R N T BERMUDA COMPANIES AND LIMITED LIABILITY COMPANY AMENDMENT ACT 2017 2017 : 13 TABLE OF CONTENTS 1 2 3 4 5 6 Citation Amends the Companies Act 1981 Amends the Limited Liability Company

More information

THE PRESIDENCY. No June 2001

THE PRESIDENCY. No June 2001 THE PRESIDENCY No. 550 20 June 2001 It is hereby notified that the Acting President has assented to the following Act which is hereby published for general information: - NO. 5 OF 2001: TAXATION LAWS AMENDMENT

More information

Taxation (Annual Rates for , Modernising Tax Administration, and Remedial Matters) Bill

Taxation (Annual Rates for , Modernising Tax Administration, and Remedial Matters) Bill Taxation (Annual Rates for 2018 19, Modernising Tax Administration, and Remedial Matters) Bill Commentary on the Bill Hon Stuart Nash Minister of Revenue First published in June 2018 by Policy and Strategy

More information

SAICA SUBMISSION ON PUBLICATION OF THE PROPERTY PRACTITIONERS BILL, B

SAICA SUBMISSION ON PUBLICATION OF THE PROPERTY PRACTITIONERS BILL, B 10 August 2018 For attention: Ms Koliswa Pasiya-Mndende The Portfolio Committee on Human Settlements Submitted electronically: kpasiya-mndende@parliament.gov.za Dear Ms Pasiya-Mndende SAICA SUBMISSION

More information

Departmental Disclosure Statement

Departmental Disclosure Statement Departmental Disclosure Statement Racing Amendment Bill The departmental disclosure statement for a government Bill seeks to bring together in one place a range of information to support and enhance the

More information

New Zealand Business Number Act 2016

New Zealand Business Number Act 2016 New Zealand Business Number Act 2016 Public Act 2016 No 16 Date of assent 15 April 2016 Commencement see section 2 Contents Page 1 Title 3 2 Commencement 3 Part 1 Preliminary provisions Purposes and overview

More information

ALBERTA PERSONAL INCOME TAX ACT

ALBERTA PERSONAL INCOME TAX ACT Province of Alberta ALBERTA PERSONAL INCOME TAX ACT Revised Statutes of Alberta 2000 Chapter A-30 Current as of July 1, 2017 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s Printer

More information

Parental Leave and Employment Protection Amendment Bill

Parental Leave and Employment Protection Amendment Bill Protection Amendment Bill Government Bill As reported from the Social Services Committee Recommendation Commentary The Social Services Committee has examined the Parental Leave and Employment Protection

More information

Government of India Ministry of Finance Department of Revenue Tax Research Unit *****

Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** Alok Shukla \Joint Secretary (TRU-I) Tel: 23092687 Fax: 23092031 Email: alok.shukla@nic.in New Delhi, the 19th May,

More information

GOVERNMENT OF IRELAND

GOVERNMENT OF IRELAND (Article 74) General report presented by the GOVERNMENT OF IRELAND for the period 1 July 2014 to 30 June 2015 Ireland has accepted: Part III Part IV Part V Part VII Part X Sickness benefit Unemployment

More information

This consolidation has been compiled by TISA. The association can accept no liability for the accuracy thereof.

This consolidation has been compiled by TISA. The association can accept no liability for the accuracy thereof. Consolidated Child Trust Funds Act 2004 2004 CHAPTER 6 as amended by Finance Act 2007 (c.11) and The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009 No.56) and The Immigration

More information

U E R N T BERMUDA 1970 : 523 TABLE OF CONTENTS

U E R N T BERMUDA 1970 : 523 TABLE OF CONTENTS QUO FA T A F U E R N T BERMUDA HEALTH INSURANCE ACT 1970 [NB formerly the Hospital Insurance Act 1970. Retitled by 2004:22 s.19 & Sch para 1(1) effective 1 January 2006; references to "standard hospital

More information

State Revenue and Other Legislation Amendment (Budget Measures) Act 2014 No 37

State Revenue and Other Legislation Amendment (Budget Measures) Act 2014 No 37 New South Wales State Revenue and Other Legislation Amendment (Budget Measures) Act 2014 No 37 Contents Page 1 Name of Act 2 2 Commencement 2 3 Explanatory notes 2 4 Repeal of this Act 2 Schedule 1 Amendment

More information

SUBMISSIONS BY THE LAW SOCIETY OF SOUTH AFRICA (LSSA) REGARDING AMENDMENTS TO AND REVIEW OF THE COMPANIES ACT 71 OF 2008.

SUBMISSIONS BY THE LAW SOCIETY OF SOUTH AFRICA (LSSA) REGARDING AMENDMENTS TO AND REVIEW OF THE COMPANIES ACT 71 OF 2008. SUBMISSIONS BY THE LAW SOCIETY OF SOUTH AFRICA (LSSA) REGARDING AMENDMENTS TO AND REVIEW OF THE COMPANIES ACT 71 OF 2008 1 General note Many of the sections in the Act are not workable for companies which

More information

Supplementary Order Paper

Supplementary Order Paper No 324 House of Representatives Supplementary Order Paper Thursday, 8 June 2017 Key: Care and Support Worker (Pay Equity) Settlement Bill Proposed amendments for the consideration of the Committee of the

More information

Taxation (Annual Rates for , Employment and Investment Income, and Remedial Matters) Bill 05/07/2017

Taxation (Annual Rates for , Employment and Investment Income, and Remedial Matters) Bill 05/07/2017 Taxation (Annual Rates for 2017-18, Employment and Investment Income, and Remedial Matters) Bill 05/07/2017 Taxation (Annual Rates for 2017-18, Employment and Investment Income, and Remedial Matters) Bill

More information

Tax Credits Act 2002

Tax Credits Act 2002 Tax Credits Act 2002 Tax Credits Act 2002 (2002 Chapter 21) Arrangement of sections Part 1 Tax credits General 1 Introductory 2 Functions of Commissioners for Revenue and Customs 3 Claims 4 Claims: supplementary

More information

Taxation (Annual Rates and Urgent Measures) Bill

Taxation (Annual Rates and Urgent Measures) Bill Urgent Measures) Bill Government Bill Explanatory note General policy statement This Bill introduces measures foreshadowed in the 2005 general election campaign. The measures provide tax relief to working

More information

HOUSE OF REPRESENTATIVES SOCIAL SECURITY LEGISLATION AMENDMENT BILL 1988

HOUSE OF REPRESENTATIVES SOCIAL SECURITY LEGISLATION AMENDMENT BILL 1988 THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA HOUSE OF REPRESENTATIVES (As read a first time) SOCIAL SECURITY LEGISLATION AMENDMENT BILL 1988 Section I. 2. 3. 4. Short title Commencement Application

More information

Child Poverty Reduction Bill

Child Poverty Reduction Bill Child Poverty Reduction Bill Government Bill Explanatory note Purpose General policy statement This Bill reflects Government s intent to help achieve a significant and sustained reduction in child poverty

More information

THE STATISTICAL REPORT

THE STATISTICAL REPORT THE STATISTICAL REPORT FOR THE YEAR ENDING JUNE 2011 2012 Ministry of Social Development Acknowledgments: The Ministry of Social Development is grateful for the assistance of staff from all of its service

More information

THE CHIEF EXECUTIVE OF THE MINISTRY OF SOCIAL DEVELOPMENT Respondent. J K Scragg and P H Higbee for Appellant U R Jagose and D L Harris for Respondent

THE CHIEF EXECUTIVE OF THE MINISTRY OF SOCIAL DEVELOPMENT Respondent. J K Scragg and P H Higbee for Appellant U R Jagose and D L Harris for Respondent DRAFT IN THE COURT OF APPEAL OF NEW ZEALAND CA122/2013 [2013] NZCA 410 BETWEEN AND GARY BRIDGFORD AS EXECUTOR OF THE ESTATE OF ELVA BRIDGFORD OF WHANGAREI Appellant THE CHIEF EXECUTIVE OF THE MINISTRY

More information

Climate Change Response (National Emissions Reduction) Amendment Bill. Member s Bill. Explanatory note

Climate Change Response (National Emissions Reduction) Amendment Bill. Member s Bill. Explanatory note IN CONFIDENCE Climate Change Response (National Emissions Reduction) Amendment Bill Member s Bill Explanatory note General policy statement The purpose of this Bill is to ensure that the New Zealand emissions

More information

NATIONAL INSURANCE CONTRIBUTIONS BILL 2014

NATIONAL INSURANCE CONTRIBUTIONS BILL 2014 NATIONAL INSURANCE CONTRIBUTIONS BILL 2014 EXPLANATORY NOTES INTRODUCTION 1. These explanatory notes relate to the National Insurance Contributions Bill as introduced in the House of Commons on 17 July

More information

AS TABLED IN THE HOUSE OF ASSEMBLY

AS TABLED IN THE HOUSE OF ASSEMBLY AS TABLED IN THE HOUSE OF ASSEMBLY A BILL entitled INSURANCE AMENDMENT (NO. 2) ACT 2015 TABLE OF CONTENTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Citation Amends section 1 Amends section 6A Amends section

More information

REPUBLIC OF SOUTH AFRICA

REPUBLIC OF SOUTH AFRICA Please note that most Acts are published in English and another South African official language. Currently we only have capacity to publish the English versions. This means that this document will only

More information

EXPLANATORY MEMORANDUM TO. THE SOCIAL SECURITY (MISCELLANEOUS AMENDMENTS) REGULATIONS 2009 No. 583

EXPLANATORY MEMORANDUM TO. THE SOCIAL SECURITY (MISCELLANEOUS AMENDMENTS) REGULATIONS 2009 No. 583 EXPLANATORY MEMORANDUM TO THE SOCIAL SECURITY (MISCELLANEOUS AMENDMENTS) REGULATIONS 2009 No. 583 1. This Explanatory Memorandum has been prepared by the Department for Work and Pensions and is laid before

More information

DÁIL ÉIREANN AN BILLE AIRGEADAIS 2005 FINANCE BILL 2005 LEASUITHE COISTE COMMITTEE AMENDMENTS

DÁIL ÉIREANN AN BILLE AIRGEADAIS 2005 FINANCE BILL 2005 LEASUITHE COISTE COMMITTEE AMENDMENTS DÁIL ÉIREANN AN BILLE AIRGEADAIS 2005 FINANCE BILL 2005 LEASUITHE COISTE COMMITTEE AMENDMENTS [No. 1 of 2005] [1st March, 2005] [Printers Referrence] DÁIL ÉIREANN AN BILLE AIRGEADAIS 2005 ROGHCHOISTE FINANCE

More information

Tax Credits (Immigration) Regulations 2003

Tax Credits (Immigration) Regulations 2003 2003/653 Tax Credits (Immigration) Regulations 2003 Made by the Treasury under TCA 2002 ss 42, 65(1), (3), (7) and (9) Made 11 March 2003 Laid before Parliament 11 March 2003 Coming into force 6 April

More information

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017 No., 2017

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017 No., 2017 0-0 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES As passed by both Houses Treasury Laws Amendment (Combating Multinational Tax Avoidance) No., 0 A Bill for an Act to amend the

More information

AS TABLED IN THE HOUSE OF ASSEMBLY

AS TABLED IN THE HOUSE OF ASSEMBLY AS TABLED IN THE HOUSE OF ASSEMBLY A BILL entitled INSURANCE AMENDMENT (NO. 3) ACT 2018 TABLE OF CONTENTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Citation Amends section 1 Amends section 4 Amends

More information

TAXATION (ANNUAL RATES AND REMEDIAL MATTERS) BILL

TAXATION (ANNUAL RATES AND REMEDIAL MATTERS) BILL TAXATION (ANNUAL RATES AND REMEDIAL MATTERS) BILL Commentary on the Bill Hon Bill English Minister of Finance Minister of Revenue First published in May 1999 by the Policy Advice Division of the Inland

More information

Taxation (Annual Rates, Business Taxation, KiwiSaver, and Remedial Matters) Bill

Taxation (Annual Rates, Business Taxation, KiwiSaver, and Remedial Matters) Bill Taxation, KiwiSaver, and Bill Government Bill Business Tax Review Explanatory note General policy statement The Government announced in Budget 07 its decisions following from the Business Tax Review. The

More information

Number 10 of 2009 SOCIAL WELFARE AND PENSIONS ACT 2009 ARRANGEMENT OF SECTIONS PART 1. Preliminary and General PART 2

Number 10 of 2009 SOCIAL WELFARE AND PENSIONS ACT 2009 ARRANGEMENT OF SECTIONS PART 1. Preliminary and General PART 2 Number 10 of 2009 SOCIAL WELFARE AND PENSIONS ACT 2009 ARRANGEMENT OF SECTIONS PART 1 Preliminary and General Section 1. Short title and construction. 2. Definitions. PART 2 Amendments to Social Welfare

More information

MEETING THE OBLIGATIONS TO FILE RETURNS AND PAY TAX ON TIME

MEETING THE OBLIGATIONS TO FILE RETURNS AND PAY TAX ON TIME MEETING THE OBLIGATIONS TO FILE RETURNS AND PAY TAX ON TIME DRAFT LEGISLATION AND COMMENTARY Memorandum submitted on 3 March 2010 by the Tax Faculty of the Institute of Chartered Accountants in England

More information

Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 2002/2005 Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 Working Tax Credit (Entitlement & Max Rate) Commentary Made by the Treasury under TCA 2002 ss 10, 11, 12, 65(1), (7), 67 Made

More information

ALBERTA HEALTH CARE INSURANCE ACT

ALBERTA HEALTH CARE INSURANCE ACT Province of Alberta ALBERTA HEALTH CARE INSURANCE ACT Revised Statutes of Alberta 2000 Chapter A-20 Current as of May 27, 2016 Office Consolidation Published by Alberta Queen s Printer Alberta Queen s

More information

State Sector Amendment Act (No 2) 2004

State Sector Amendment Act (No 2) 2004 State Sector Amendment Act (No 2) 2004 Public Act 2004 No 114 Date of assent 21 December 2004 Commencement see section 2 Contents 1 Title 57B Breaches of minimum 2 Commencement standards 3 Title amended

More information

Public Sector Employment and Management Amendment (Extended Leave) Act 2005 No 85

Public Sector Employment and Management Amendment (Extended Leave) Act 2005 No 85 New South Wales Public Sector Employment and Management Amendment (Extended Contents Page 1 Name of Act 2 2 Commencement 2 3 Amendment of Public Sector Employment and Management Act 2002 No 43 2 4 Amendment

More information

Tax Credits (Residence) Regulations 2003

Tax Credits (Residence) Regulations 2003 2003/654 Tax Credits (Residence) Regulations 2003 Made by the Treasury under TCA 2002 ss 3(7), 65(1), (7) and (9) [MAIN Made 11 March 2003 Laid before Parliament 11 March 2003 Coming into force 6 April

More information

State Sector Amendment Act (No 2) 2004

State Sector Amendment Act (No 2) 2004 State Sector Amendment Act (No 2) 2004 Public Act 2004 No 114 Date of assent 21 December 2004 Commencement see section 2 Contents I 2 3 4 5 6 7 8 9 10 1\ Title Commencement Title amended Interpretation

More information

Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill

Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill Superannuation, and Remedial Matters) Bill Government Bill Explanatory note General policy statement Withdrawals from foreign superannuation schemes New rules are proposed for New Zealand residents with

More information

Number 2 of 2008 SOCIAL WELFARE AND PENSIONS ACT 2008 ARRANGEMENT OF SECTIONS. PART 1 Preliminary and General

Number 2 of 2008 SOCIAL WELFARE AND PENSIONS ACT 2008 ARRANGEMENT OF SECTIONS. PART 1 Preliminary and General Number 2 of 2008 SOCIAL WELFARE AND PENSIONS ACT 2008 ARRANGEMENT OF SECTIONS PART 1 Preliminary General Section 1. Short title, construction, collective citation commencement. 2. Definitions. PART 2 Amendment

More information

A BILL. entitled. INSURANCE AMENDMENT (No. 3) ACT 2015

A BILL. entitled. INSURANCE AMENDMENT (No. 3) ACT 2015 9/16/2015 A BILL entitled INSURANCE AMENDMENT (No. 3) ACT 2015 1 Citation 2 Amends section 1 3 Amends section 4F 4 Amends section 6A 5 Amends section 14 6 Amends section 16A 7 Inserts section 16AA 8 Amends

More information

NOTICE. Investment Funds Amendment Act 2013

NOTICE. Investment Funds Amendment Act 2013 9 th July 2013 NOTICE Investment Funds Amendment Act 2013 The Bermuda Monetary Authority proposes to amend the Investment Funds 2006 (the IFA ). The purpose of the amendment is to provide for the registration

More information

ScheduleA - Additional Policy Amendments

ScheduleA - Additional Policy Amendments ScheduleA - Additional Policy Amendments 1.1 Financial Services and Markets Regulations 2015 (FSMR) Section(s) Policy Consideration 92 The description of those Financial Instruments for which Market Abuse

More information

Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill

Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill Officials Report to the Finance and Expenditure Committee on s on the Bill Supplementary Paper to Volume 3 Non-disclosure right

More information

LEGISLATIVE PROPOSALS RELATING TO POOLED REGISTERED PENSION PLANS

LEGISLATIVE PROPOSALS RELATING TO POOLED REGISTERED PENSION PLANS 1 LEGISLATIVE PROPOSALS RELATING TO POOLED REGISTERED PENSION PLANS Employer s contributions to RPP or PRPP Pooled registered pension plan INCOME TAX ACT 1. (1) Subparagraph 6(1)(a)(i) of the Income Tax

More information

NEW ZEALAND. 1. Overview of the tax-benefit system

NEW ZEALAND. 1. Overview of the tax-benefit system NEW ZEALAND 2006 1. Overview of the tax-benefit system The provision of social security benefits in New Zealand is funded from general taxation and not specific social security contributions. Social security

More information

ZAMBIA REVENUE AUTHORITY DIRECT TAXES DIVISION INCOME TAX (AMENDMENT) ACT 2005

ZAMBIA REVENUE AUTHORITY DIRECT TAXES DIVISION INCOME TAX (AMENDMENT) ACT 2005 ZAMBIA REVENUE AUTHORITY DIRECT TAXES DIVISION INCOME TAX (AMENDMENT) ACT 2005 PRACTICE NOTE NO. 1/2005 CONTENTS 1. GENERAL 3 PAGE 2. SUMMARY OF THE PRINCIPAL CHANGES 4 IN THE INCOME TAX (AMENDMENT) ACT

More information

Number 63 of Planning and Development (Amendment) Act 2015

Number 63 of Planning and Development (Amendment) Act 2015 Number 63 of 2015 Planning and Development (Amendment) Act 2015 Number 63 of 2015 PLANNING AND DEVELOPMENT (AMENDMENT) ACT 2015 Section 1. Definition CONTENTS 2. Amendment of section 28 (Ministerial guidelines)

More information

THE NATIONAL WAGE CONSULTATIVE COUNCIL BILL (No... of 2016) Explanatory Memorandum

THE NATIONAL WAGE CONSULTATIVE COUNCIL BILL (No... of 2016) Explanatory Memorandum THE NATIONAL WAGE CONSULTATIVE COUNCIL BILL (No... of 2016) Explanatory Memorandum The object of this Bill is to provide for the establishment of the National Wage Consultative Council which shall, in

More information

Crown Dependencies Audit Rules and Guidance

Crown Dependencies Audit Rules and Guidance Crown Dependencies Audit Rules and Guidance CHANGES FROM 2010 TO 31 AUGUST 2018 The Crown Dependencies Audit Rules and Guidance were first introduced on 5 April 2010. The rules were based upon those applicable

More information

Explanatory Notes Relating to the Income Tax Act. Published by The Honourable Joe Oliver, P.C., M.P. Minister of Finance

Explanatory Notes Relating to the Income Tax Act. Published by The Honourable Joe Oliver, P.C., M.P. Minister of Finance Explanatory Notes Relating to the Income Tax Act Published by The Honourable Joe Oliver, P.C., M.P. Minister of Finance March 2015 Preface These explanatory notes described proposed amendments to the Income

More information

1. GENERAL 2 2. SUMMARY OF THE PRINCIPAL CHANGES INCOME TAX (AMENDMENT) ACT COMMENTARY ON THE INCOME TAX 6-9 (AMENDMENT) ACT 2001

1. GENERAL 2 2. SUMMARY OF THE PRINCIPAL CHANGES INCOME TAX (AMENDMENT) ACT COMMENTARY ON THE INCOME TAX 6-9 (AMENDMENT) ACT 2001 CONTENTS PAGE 1. GENERAL 2 2. SUMMARY OF THE PRINCIPAL CHANGES INCOME TAX (AMENDMENT) ACT 2001 3-4 3. COMMENTARY ON THE INCOME TAX 6-9 (AMENDMENT) ACT 2001 3. OTHER MATTERS 10-11 4. ZAMBIA REVENUE AUTHORITY

More information

Comments requested to be received by 25 October Background to the proposed revisions to the SME-FRF and SME-FRS

Comments requested to be received by 25 October Background to the proposed revisions to the SME-FRF and SME-FRS 19 August 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties LIMITED INVITATION TO COMMENT ON CONSULTATION DRAFT OF SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING FRAMEWORK

More information

Tax Reduction and Social Policy Bill Part 1 - Tax Rate Reductions

Tax Reduction and Social Policy Bill Part 1 - Tax Rate Reductions Tax Reduction and Social Policy Bill Part 1 - Tax Rate Reductions This part discusses the three items which form part of the reduction in income tax rates. The first item concerns the reduction in the

More information

Collection of Checks and Other Items by Federal Reserve Banks and Funds Transfers Through Fedwire

Collection of Checks and Other Items by Federal Reserve Banks and Funds Transfers Through Fedwire This document is scheduled to be published in the Federal Register on 11/30/2018 and available online at https://federalregister.gov/d/2018-25267, and on govinfo.gov FEDERAL RESERVE SYSTEM 12 CFR Part

More information

REPUBLIC OF SOUTH AFRICA. No. 63 of 2001: Unemployment Insurance Act as amended by Unemployment Insurance Amendment Act, No 32 of 2003

REPUBLIC OF SOUTH AFRICA. No. 63 of 2001: Unemployment Insurance Act as amended by Unemployment Insurance Amendment Act, No 32 of 2003 REPUBLIC OF SOUTH AFRICA No. 63 of 2001: Unemployment Insurance Act as amended by Unemployment Insurance Amendment Act, No 32 of 2003 ACT To establish the Unemployment Insurance Fund; to provide for the

More information

The new KiwiSaver legislation

The new KiwiSaver legislation 21 December 2007 Special report from the Policy Advice Division of Inland Revenue The new KiwiSaver legislation This report will form the basis of an article to appear in the Tax Information Bulletin.

More information

2012 No SOCIAL SECURITY. The Social Security (Information-sharing in relation to Welfare Services etc.) Regulations 2012

2012 No SOCIAL SECURITY. The Social Security (Information-sharing in relation to Welfare Services etc.) Regulations 2012 STATUTORY INSTRUMENTS 2012 No. 1483 SOCIAL SECURITY The Social Security (Information-sharing in relation to Welfare Services etc.) Regulations 2012 Made - - - - 8th June 2012 Laid before Parliament 11th

More information

BOMBAY CHARTERED ACCOUNTANTS' SOCIETY

BOMBAY CHARTERED ACCOUNTANTS' SOCIETY President Rajesh S. Kothari Vice President Anil J. Sathe Hon. Secretaries Pradip K. Thanawala Mayur B. Nayak Hon. Treasurer Deepak R. Shah BOMBAY CHARTERED ACCOUNTANTS' SOCIETY 7, Jolly Bhavan No. 2, New

More information

EMPLOYMENT AND TRAINING

EMPLOYMENT AND TRAINING STATUTORY INSTRUMENT S 2006 No. EMPLOYMENT AND TRAINING AGE DISCRIMINATIO N The Employment Equality (Age) (Amendment No.2) Regulations 200 6 Made - - Laid before Parliamen t Coming into force - - 1st December

More information

Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 No., 2013

Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 No., 2013 0-0-0-0 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 0 No.,

More information

Crown Minerals (Petroleum) Amendment Bill

Crown Minerals (Petroleum) Amendment Bill Crown Minerals (Petroleum) Amendment Bill Recommendation Government Bill As reported from the Environment Committee Commentary The Environment Committee has examined the Crown Minerals (Petroleum) Amendment

More information

REGULATORY SYSTEMS (COMMERCIAL MATTERS) AMENDMENT BILL

REGULATORY SYSTEMS (COMMERCIAL MATTERS) AMENDMENT BILL REGULATORY SYSTEMS (COMMERCIAL MATTERS) AMENDMENT BILL Departmental Report to Commerce Committee 14 December 2016 The Chair Commerce Committee 1. This is the Departmental report on the Regulatory Systems

More information

Government Gazette REPUBLIC OF SOUTH AFRICA

Government Gazette REPUBLIC OF SOUTH AFRICA Please note that most Acts are published in English and another South African official language. Currently we only have capacity to publish the English versions. This means that this document will only

More information

Finance Bill [AS AMENDED IN COMMITTEE] CONTENTS PART 1. Tax lock

Finance Bill [AS AMENDED IN COMMITTEE] CONTENTS PART 1. Tax lock [AS AMENDED IN COMMITTEE] CONTENTS PART 1 PRINCIPAL RATES ETC 1 Income tax lock 2 VAT lock Tax lock Personal allowance and basic rate limit for income tax 3 Personal allowance and national minimum wage

More information

WELFARE REFORM AND WORK BILL EXPLANATORY NOTES

WELFARE REFORM AND WORK BILL EXPLANATORY NOTES WELFARE REFORM AND WORK BILL EXPLANATORY NOTES What these notes do These Explanatory Notes relate to the Welfare Reform and Work Bill as brought from the House of Commons on. These Explanatory Notes have

More information

AGREEMENT BETWEEN JAPAN AND THE SWISS CONFEDERATION ON SOCIAL SECURITY

AGREEMENT BETWEEN JAPAN AND THE SWISS CONFEDERATION ON SOCIAL SECURITY AGREEMENT BETWEEN JAPAN AND THE SWISS CONFEDERATION ON SOCIAL SECURITY Japan and the Swiss Confederation, Being desirous of regulating the relationship between them in the area of social security, Have

More information

2018 BUDGET OVERVIEW OF TAX CHANGES

2018 BUDGET OVERVIEW OF TAX CHANGES 2018 BUDGET OVERVIEW OF TAX CHANGES INTRODUCTION 2 1.0 DIRECT TAXES 1.1 Revenue Concessions 3 1.2 Compensating Measures 3 1.3 House Keeping Measures 4 2.0 PROPERTY TRANSFER TAX 2.1 Compensating Measures

More information

Supplement to Extraordinary Gazette No. dated 31st December, 2018 INSURANCE (AMENDMENT) ACT, Arrangement of Sections

Supplement to Extraordinary Gazette No. dated 31st December, 2018 INSURANCE (AMENDMENT) ACT, Arrangement of Sections Supplement to Extraordinary Gazette No. dated 31st December, 2018 INSURANCE (AMENDMENT) ACT, 2018 52 Arrangement of Sections 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. Short title Amendment of section

More information

Number 37 of 2011 SOCIAL WELFARE ACT 2011 ARRANGEMENT OF SECTIONS. PART 1 Preliminary and General. PART 2 Amendments to Social Welfare Acts

Number 37 of 2011 SOCIAL WELFARE ACT 2011 ARRANGEMENT OF SECTIONS. PART 1 Preliminary and General. PART 2 Amendments to Social Welfare Acts Number 37 of 2011 SOCIAL WELFARE ACT 2011 ARRANGEMENT OF SECTIONS PART 1 Preliminary General Section 1. Short title, construction collective citation. 2. Definitions. PART 2 Amendments to Social Welfare

More information

Taxation (Consequential Rate Alignment and Remedial Matters) Bill 2009

Taxation (Consequential Rate Alignment and Remedial Matters) Bill 2009 Taxation (Consequential Rate Alignment and Remedial Matters) Bill 2009 Officials Report to the Finance and Expenditure Committee on Submissions on the Bill September 2009 Prepared by the Policy Advice

More information

Taxation (Bright-line Test for Residential Land) Bill

Taxation (Bright-line Test for Residential Land) Bill Taxation (Bright-line Test for Residential Land) Bill Officials Report to the Finance and Expenditure Committee on s on the Bill October 2015 Prepared by Policy and Strategy, Inland Revenue CONTENTS Bright-line

More information

This Bill would amend the Income Tax Act, Cap. 73 to provide for the (a)

This Bill would amend the Income Tax Act, Cap. 73 to provide for the (a) 2015/08/20 OBJECTS AND REASONS This Bill would amend the Income Tax Act, Cap. 73 to provide for the (c) reduction of the rates applicable to certain deductions claimed by corporations; repeal of certain

More information

PUBLIC SECTOR PENSION PLANS ACT

PUBLIC SECTOR PENSION PLANS ACT Province of Alberta PUBLIC SECTOR PENSION PLANS ACT Revised Statutes of Alberta 2000 Chapter P-41 Current as of December 15, 2017 Office Consolidation Published by Alberta Queen s Printer Alberta Queen

More information

REPUBLIC OF SOUTH AFRICA

REPUBLIC OF SOUTH AFRICA Please note that most Acts are published in English and another South African official language. Currently we only have capacity to publish the English versions. This means that this document will only

More information

Taxation (International Investment and Remedial Matters) Bill. Commentary on the Bill

Taxation (International Investment and Remedial Matters) Bill. Commentary on the Bill Taxation (International Investment and Remedial Matters) Bill Commentary on the Bill Hon Bill English Minister of Finance Hon Peter Dunne Minister of Revenue First published in October 2010 by the Policy

More information

Union Budget 2014 Analysis of Major Direct tax proposals

Union Budget 2014 Analysis of Major Direct tax proposals RATES OF INCOME TAX Union Budget 2014 Analysis of Major Direct tax proposals Basic exemption limit has been increased from Rs 2 lacs to Rs 2.50 lacs for resident individuals or HUF. Income slabs Income

More information

2016 Bill 5. Second Session, 29th Legislature, 65 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 5 SENIORS HOME ADAPTATION AND REPAIR ACT

2016 Bill 5. Second Session, 29th Legislature, 65 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 5 SENIORS HOME ADAPTATION AND REPAIR ACT 2016 Bill 5 Second Session, 29th Legislature, 65 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 5 SENIORS HOME ADAPTATION AND REPAIR ACT THE MINISTER OF SENIORS AND HOUSING First Reading.......................................................

More information

Proposed Governance-Related Listing Rule Amendments Supplementary Consultation

Proposed Governance-Related Listing Rule Amendments Supplementary Consultation 28 March 2014 Kevin Lewis and Mavis Tan ASX Limited 20 Bridge Street SYDNEY NSW 2000 T +61 2 9223 5744 F +61 2 9232 7174 E info@governanceinstitute.com.au Level 10, 5 Hunter Street, Sydney NSW 2000 GPO

More information

Fisheries Legislation (Consequential Provisions) Act 1991

Fisheries Legislation (Consequential Provisions) Act 1991 Fisheries Legislation (Consequential Provisions) Act 1991 Act No. 163 of 1991 as amended This compilation was prepared on 29 October 2013 taking into account amendments up to Act No. 43, 1996 The text

More information

GUIDANCE NOTES FOR USE WITH THE TBMA/ISMA GLOBAL MASTER REPURCHASE AGREEMENT (2000 VERSION)

GUIDANCE NOTES FOR USE WITH THE TBMA/ISMA GLOBAL MASTER REPURCHASE AGREEMENT (2000 VERSION) The Bond Market Association New York Washington London www. bondmarkets.com International Securities Market Association Rigistrasse 60, P.O. Box, CH-8033, Zürich www.isma.org GUIDANCE NOTES FOR USE WITH

More information

EXAMINERS COMMENTS ON THE PERFORMANCE OF THE EXAMINEES PAPER 1: ACCOUNTING

EXAMINERS COMMENTS ON THE PERFORMANCE OF THE EXAMINEES PAPER 1: ACCOUNTING EXAMINERS COMMENTS ON THE PERFORMANCE OF THE EXAMINEES PAPER 1: ACCOUNTING Question1.(a) Few examinees erred in treatment of refund of grant and charging of depreciation thereafter as per AS 12 Accounting

More information

1. The Planning (Hazardous Substances) (Determination of Procedure) (Wales) Order 2017;

1. The Planning (Hazardous Substances) (Determination of Procedure) (Wales) Order 2017; Appeals Explanatory Memorandum to: 1. The Planning (Hazardous Substances) (Determination of Procedure) (Wales) Order 2017; 2. The Town and Country Planning (Fees for Applications, Deemed Applications and

More information

The Income Tax Act, 2000

The Income Tax Act, 2000 1 INCOME TAX, 2000 c I-2.01 The Income Tax Act, 2000 being Chapter I-2.01* of the Statutes of Saskatchewan, 2000 (effective January 1, 2001) as amended the Statutes of Saskatchewan, 2000, c.49; 2001, c.p-15.2,

More information

Regulatory Impact Statement

Regulatory Impact Statement Regulatory Impact Statement GST: change in use adjustments, supply of accommodation, transactions involving nominations, and application of section 19D to non-profit bodies Agency Disclosure Statement

More information

Anti-Money Laundering and Countering Financing of Terrorism Amendment Bill

Anti-Money Laundering and Countering Financing of Terrorism Amendment Bill Recommendation Government Bill As reported from the Law and Order Committee Commentary The Law and Order Committee has examined the Anti-Money Laundering and Countering Financing of, and recommends that

More information