Fee Units Amendment Bill 2023

Australia / Tasmania / Bills

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6 of 2023

2023

[Bill 6]-VI

TASMANIA

__________

FEE UNITS AMENDMENT BILL 2023

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CONTENTS

1. Short title

2. Commencement

3. Principal Act

4. Section 3 amended (Interpretation)

5. Section 5 amended (Calculation of value of fee unit and

determination of fee unit adjustment factor)

6. Sections 6 and 7 substituted

6. Setting of value of fee unit

7. Calculation of fee

7. Section 8 amended (Notification of fees)

8. Sections 8A, 8B and 8C substituted

8A. Requirement to correct published fees

8B. Amount of fee payable

8C. Refund for overpayments of certain fees

9. Section 11A inserted

11A. Transitional provisions consequent on enactment of

Fee Units Amendment Act 2023

10. Repeal of Act

[Bill 6] 3

FEE UNITS AMENDMENT BILL 2023

(Brought in by the Treasurer, the Honourable Michael Darrel

Joseph Ferguson)

A BILL FOR

An Act to amend the Fee Units Act 1997

Be it enacted by Her Excellency the Governor of Tasmania, by

and with the advice and consent of the Legislative Council and

House of Assembly, in Parliament assembled, as follows:

1. Short title

This Act may be cited as the Fee Units

Amendment Act 2023.

2. Commencement

This Act commences on a day to be proclaimed.

3. Principal Act

In this Act, the Fee Units Act 1997* is referred

to as the Principal Act.

4. Section 3 amended (Interpretation)

Section 3(1) of the Principal Act is amended as

follows:

_______________________________________________________________ *No. 47 of 1997

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(a) by omitting the definition of amendment

notice;

(b) by inserting the following definition after

the definition of CPI figure for Hobart:

disallowed or rescinded means –

(a) disallowed in accordance

with section 47 of the

Acts Interpretation Act

1931; or

(b) rescinded in accordance

with section 9 of the

Subordinate Legislation

Committee Act 1969;

and tabled notice.

5. Section 5 amended (Calculation of value of fee unit

and determination of fee unit adjustment factor)

Section 5 of the Principal Act is amended as

follows:

(a) by omitting subsection (1);

(b) by omitting from subsection (2) “On 1

July in the year 1998 and in each

following year, the value of a fee unit

during the financial year commencing on

that day is to be calculated” and

substituting “The Minister is to calculate

the value of a fee unit in relation to a

financial year”;

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accordance with section 6(3)” after

“year” in the definition of F0 in

subsection (2);

(d) by omitting from subsection (4)

“Treasurer” twice occurring and

substituting “Minister”.

6. Sections 6 and 7 substituted

Sections 6 and 7 of the Principal Act are

repealed and the following sections are

substituted:

6. Setting of value of fee unit

(1) On or before 1 April in each calendar

year, the Minister is to publish in the

Gazette notice of –

(a) the value of a fee unit, calculated

in accordance with section 5, in

respect of the financial year

commencing on 1 July in that

calendar year; and

(b) the fee unit adjustment factor,

determined in respect of the

financial year in accordance with

section 5(4), that is used in the

calculation of the value of the fee

unit, together with a brief

description of the matters taken

into consideration in determining

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Act No. of 2023

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under section 5(4) the fee unit

adjustment factor.

(2) Section 8, and section 47(3), (3A), (4),

(5), (6) and (7), of the Acts Interpretation

Act 1931 apply to a notice published

under subsection (1) as if it were

regulations within the meaning of that

Act.

(3) In each financial year, the value of a fee

unit in respect of that financial year (the

relevant year) is –

(a) subject to paragraph (b), the value

of a fee unit specified in the

notice that is published under

subsection (1) in respect of the

relevant year; or

(b) the value of a fee unit in respect

of the financial year that

immediately precedes the

relevant year if –

(i) no notice is published

under subsection (1) in

respect of the relevant

year; or

(ii) the notice that is

published under

subsection (1) in respect

of the relevant year is

disallowed or rescinded

before, or during, the

relevant year.

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(4) For the avoidance of doubt, the

disallowance or rescission of a notice

published under subsection (1) in respect

of a financial year does not affect the

validity of a fee collected in respect of

that financial year before the

disallowance or rescission occurred.

(5) A notice under subsection (1) –

(a) is a regulation within the meaning

of the Subordinate Legislation

Committee Act 1969; and

(b) is not a statutory rule for the

purposes of the Rules Publication

Act 1953.

7. Calculation of fee

(1) The amount of a fee provided for by an

enactment, in respect of a financial year,

is to be calculated by multiplying the

applicable number of fee units by the

value of a fee unit in respect of the

financial year as determined in

accordance with section 6.

(2) Subject to subsection (3), the amount of a

fee calculated under subsection (1) is to

be rounded down to the nearest cent.

(3) If an amount of goods and services tax is

payable in respect of a fee calculated

under subsection (1) –

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(a) the amount of the fee so

calculated is not to be rounded

down to the nearest cent in

accordance with subsection (2);

and

(b) the sum of the fee so calculated

and the amount of goods and

services tax payable in respect of

the fee is to be rounded down to

the nearest cent.

7. Section 8 amended (Notification of fees)

Section 8 of the Principal Act is amended as

follows:

(a) by omitting paragraph (a) from

subsection (1) and substituting the

following paragraph:

(a) before each financial year,

publish in a notice on a website

of the Agency –

(i) the amount of the fee in

respect of that financial

year, excluding the goods

and services tax if

applicable; and

(ii) whether or not the goods

and services tax applies to

the fee in respect of that

financial year; and

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(iii) if the goods and services

tax applies to the fee in

respect of that financial

year –

(A) the amount of the

goods and services

tax payable in

respect of the fee

for that financial

year; and

(B) the total fee

payable, inclusive

of the goods and

services tax, in

respect of that

financial year; and

(b) by omitting from subsection (1)(b) “the

next” and substituting “that”;

(4) and substituting the following

subsections:

(2) Subject to subsection (3), the

Head of an Agency is to ensure

that the information specified in

subsection (1), for each fee that

the Head of an Agency is

responsible for collecting in a

financial year, is –

(a) freely available for

viewing by members of

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the public on the website

of the Agency; and

(b) made freely available to a

member of the public in

another format if

requested by the member

of the public –

at all times during that financial

year and the immediately

following financial year.

(3) If a notice published under

section 6(1) in relation to a fee

unit in respect of a financial year

(the relevant year) is disallowed

or rescinded, the Head of an

Agency is to ensure that, for each

fee that the Head of an Agency is

responsible for collecting in the

relevant year, the following

statements are made in

accordance with subsection (4) as

soon as practicable after the

disallowance or rescission:

(a) in all cases, a statement

that the notice published

under section 6(1) in

respect of the relevant

year has been disallowed

or rescinded, as the case

may be;

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(b) if the notice is disallowed

or rescinded before the

commencement of the

relevant year but after a

notice has been published

under subsection (1)(a), a

statement that specifies –

(i) the total amount of

the fee as

published under

subsection (1)(a);

and

(ii) the total amount of

the fee that is to

apply at the start

of the relevant

year as a result of

the disallowance

or rescission;

or rescinded after the

commencement of the

relevant year, a statement

that specifies –

(i) the total amount of

the fee as at the

start of the

relevant year; and

(ii) the date on which

the disallowance

or rescission, as

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the case may be,

of the notice took

effect; and

(iii) the total amount of

the fee that applies

in respect of such

part of the relevant

year as remains

after the

disallowance, or

rescission, took

effect.

(4) Each statement under

subsection (3) in respect of a

financial year is to be made

available to members of the

public, in accordance with

subsection (2), for such part of

the financial year as remains after

disallowance or rescission took

effect and the immediately

following financial year.

8. Sections 8A, 8B and 8C substituted

Sections 8A, 8B and 8C of the Principal Act are

repealed and the following sections are

substituted:

8A. Requirement to correct published fees

If a Head of an Agency becomes aware

that –

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(a) a fee, published by that Head of

an Agency under section 8(1) or

(3) in relation to a financial year,

is incorrect; or

(b) an enactment under which a fee

that that Head of an Agency is

responsible for collecting has

been amended to reduce or

increase the number of fee units

to which the fee relates; or

is responsible for collecting has

not been published in accordance

with section 8(1) or (3) –

that Head of an Agency must, as soon as

practicable after becoming aware of the

error, amendment or omission, publish

the correct fee in accordance with

section 8(1).

8B. Amount of fee payable

(1) Subject to subsections (2), (3) and (4),

the amount of a fee payable at any time

in a financial year is –

(a) if the goods and services tax is

not applicable to the fee, the

amount for that fee that is

published in accordance with

section 8(1) in respect of the

financial year; or

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(b) if the goods and services tax is

applicable to the fee, the total fee

payable, inclusive of the goods

and services tax, that is published

in accordance with section 8(1) in

respect of the financial year.

(2) Despite subsection (1), if a notice

published under section 6(1) in relation

to a fee unit for a financial year is

disallowed or rescinded, the fee payable

in respect of such part of the financial

year as remains after the disallowance or

rescission is the amount for the fee that is

specified in respect of that part of the

year in the statement by the Head of an

Agency under section 8(3).

(3) Despite subsection (1), if a fee is

incorrectly published in accordance with

section 8(1) or (3) in respect of a

financial year, or is not published in

accordance with section 8(1) in respect

of a financial year, the fee payable for

that financial year is –

(a) subject to paragraph (b), the fee

that was payable in the

immediately preceding financial

year; and

(b) if the Head of an Agency

publishes the correct fee, or

omitted fee, under section 8A

during the financial year to which

the fee relates, the fee as

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published in respect of such part

of the relevant financial year as

remains after the correct fee, or

omitted fee, is so published under

that section.

(4) Despite subsection (1), if an enactment is

amended, during a financial year, in a

manner which results in a reduction or

increase in the number of fee units to

which a fee relates, the fee payable for

that financial year is –

(a) if the fee is payable before the

enactment is amended, the fee

payable for that part of the

financial year in accordance with

this section; and

(b) if the fee is payable on or after

the enactment is amended, the fee

published under section 8A in

respect of such part of the

relevant financial year as remains

after the enactment is so

amended.

(5) For the purposes of this section, a fee

published under section 8(1) is not

incorrect solely on the basis that the

enactment under which the fee is payable

is amended to reduce or increase the

number of fee units to which the fee

relates.

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8C. Refund for overpayments of certain fees

(1) This section applies in relation to a fee in

respect of a financial year if –

(a) the fee (the incorrect fee) –

(i) was incorrectly published

in accordance with

section 8(1) or (3) in

respect of the financial

year; or

(ii) was not published in

accordance with

section 8(1) in respect of

the financial year; and

(b) the Head of an Agency who is

responsible for collecting the fee

publishes the correct fee, or the

omitted fee, in respect of the

financial year under section 8A

(the correct fee); and

financial year was less than the

incorrect fee collected for any

part of that financial year.

(2) If this section applies in relation to a fee

in respect of a financial year, the Head of

an Agency who is responsible for

collecting the fee must –

(a) publish a statement on the

website of the Agency –

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(i) setting out the reason for

the reduction of the

amount of the fee; and

(ii) advising that any person

who paid the incorrect fee

in respect of that financial

year, may be entitled to a

refund of so much of the

fee paid by the person that

is greater than the correct

fee in respect of that

financial year; and

(b) make all reasonable efforts to

contact all such persons, who

paid the incorrect fee in respect of

that financial year, so as to advise

them that they may be entitled to

a refund under this section.

(3) A person who has paid an incorrect fee in

respect of a financial year may apply to

the Head of an Agency, who is

responsible for collecting the fee, for a

refund of the amount of the fee that was

paid by the person in respect of the

financial year that was in excess of the

correct fee in respect of the financial

year.

(4) The Head of an Agency who is

responsible for collecting a fee to which

this section relates –

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(a) may, on the Head of an Agency’s

own initiative, refund to a person

the amount of the fee that was

paid by the person, in respect of a

financial year, that is in excess of

the correct fee in respect of the

financial year if the Head of an

Agency is satisfied that the

person paid the incorrect fee in

respect of the financial year; or

(b) must refund the amount of the fee

that has been paid by a person in

a financial year that is in excess

of the correct fee in respect of the

financial year if –

(i) the person has applied to

that Head of an Agency

for the refund; and

(ii) that Head of an Agency is

satisfied that the person

paid the incorrect fee in

respect of the financial

year and that the excess

amount has not already

been refunded to the

person.

9. Section 11A inserted

After section 11 of the Principal Act, the

following section is inserted:

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11A. Transitional provisions consequent on

enactment of Fee Units Amendment Act 2023

(1) In this section –

commencement day means the day on

which the Fee Units Amendment

Act 2023 commences;

current financial year means the

financial year in which the

commencement day occurs;

next financial year means the

financial year commencing

immediately at the end of the

current financial year.

(2) This Act, as in force immediately before

the commencement day, applies to –

(a) a notice that –

(i) relates to the current

financial year; and

(ii) is published under section

7, 8 or 8A, as in force

before the commencement

day; and

(b) a fee payable in respect of the

current financial year including,

but not limited to –

(i) the calculation of the fee,

and the total fee payable,

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in respect of the current

financial year; and

(ii) a refund in respect of an

overpayment of the fee

payable in respect of the

current financial year; and

(iii) if required, the

publication of a notice

under section 8A, as in

force immediately before

the commencement day,

in relation to the fee

payable in respect of the

current financial year.

(3) A fee payable on the last day of the

current financial year is taken, on and

after the commencement of the next

financial year, to be the fee published

under section 8(1), as in force

immediately after the commencement

day, in respect of the current financial

year.

(4) If the commencement day occurs after 15

February in the current financial year, but

before 1 July in the next financial year –

(a) the notice, that is published under

section 7 as in force immediately

before the commencement day, in

respect of the next financial year

is taken to be a notice that is

published under section 6(1), as

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in force immediately after the

commencement day, in respect of

the next financial year; and

(b) this Act, as in force immediately

after the commencement day,

applies to the notice.

(5) If the commencement day occurs after 31

March in the current financial year, but

before 1 July in the next financial year –

(a) the fees specified in a notice in

respect of the next financial year

published by a Head of an

Agency under section 8, as in

force immediately before the

commencement day, are taken to

have been published in respect of

the next financial year in

accordance with section 8(1), as

in force immediately after the

commencement day; and

(b) this Act, as in force immediately

after the commencement day,

applies to the fees.

10. Repeal of Act

This Act is repealed on the first anniversary of

the day on which it commenced.

Government Printer, Tasmania