Regulatory Reform Omnibus Act 2026

Contents

1Short title#

This Act is the Regulatory Reform Omnibus Act 2026.

2Commencement#

(1)Each provision of this Act 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. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day this Act receives the Royal Assent.	18 September 2026
2. Schedule 1, Parts 1 and 2	The day after this Act receives the Royal Assent.	19 September 2026
3. Schedule 1, Part 3	The day after the end of the period of 12 months beginning on the day this Act receives the Royal Assent.	18 September 2027
4. Schedule 1, Part 4	The day after the end of the period of 6 months beginning on the day this Act receives the Royal Assent.	18 March 2027
5. Schedule 1, Part 5	The day after this Act receives the Royal Assent.	19 September 2026
6. Schedule 1, Part 6	The later of:(a) 1 July 2026; and(b) the day after this Act receives the Royal Assent.	19 September 2026(paragraph (b) applies)
7. Schedule 1, Part 7	1 January 2027.	1 January 2027
8. Schedule 2, Parts 1 and 2	The day after this Act receives the Royal Assent.	19 September 2026
10. Schedule 2, Part 4	The day this Act receives the Royal Assent.	18 September 2026
11. Schedule 2, Part 5	The day after the end of the period of 3 months beginning on the day this Act receives the Royal Assent.	18 December 2026
12. Schedule 2, Part 6	The day after this Act receives the Royal Assent.	19 September 2026
13. Schedule 3	The day after this Act receives the Royal Assent.	19 September 2026
14. Schedule 4, Part 1	The later of:(a) 28 days after this Act receives the Royal Assent; and(b) the first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent.	16 October 2026(paragraph (a) applies)
15. Schedule 4, Parts 2 to 5	The day after this Act receives the Royal Assent.	19 September 2026

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

(2)Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3Schedules#

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1 · Simplifying business regulation

Part 1 · Power to award costs in trade mark proceedings

Trade Marks Act 1995 #

1 Subsection 221(1)

Repeal the subsection, substitute:

(1)The regulations may make provision for and in relation to the awarding of costs by the Registrar against a party to proceedings brought before the Registrar.

(1A)Without limiting subsection (1), the regulations may make provision for and in relation to the following:

(a)the matters in respect of which the Registrar may award costs;

(b)the amount of costs that may be awarded by the Registrar (including by providing that the amount of costs is in the discretion of the Registrar).

2 Transitional provision

The amendments of section 221 of the Trade Marks Act 1995 made by this Part do not affect the validity of regulations in force for the purposes of that section immediately before the commencement of this item.

Part 2 · Closing the patent and trade marks attorney re-registration loophole

Patents Act 1990 #

3 After subsection 198(4)

Insert:

(4A)Without limiting subsection 33(3A) of the Acts Interpretation Act 1901, regulations made for the purposes of subsection (4) of this section may prescribe different requirements for different classes of individuals.

4 After subsection 198(9)

Insert:

(9A)Without limiting subsection 33(3A) of the Acts Interpretation Act 1901, regulations made for the purposes of subsection (9) of this section may prescribe different requirements for different classes of companies.

5 Subparagraph 228(2)(r)(i)

After “registered patent attorneys”, insert “and formerly registered patent attorneys”.

6 Subparagraph 228(2)(r)(ia)

After “registered patent attorneys”, insert “and formerly registered patent attorneys”.

7 After subparagraph 228(2)(r)(ii)

Insert:

(iia)making recommendations about formerly registered patent attorneys, including in relation to re-registration;

Trade Marks Act 1995 #

8 After subsection 228A(4)

Insert:

9 After subsection 228A(6A)

Insert:

(6AA)Without limiting subsection 33(3A) of the Acts Interpretation Act 1901, regulations made for the purposes of subsection (6A) of this section may prescribe different requirements for different classes of companies.

10 Subparagraph 231(2)(ha)(i)

After “registered trade marks attorneys”, insert “and formerly registered trade marks attorneys”.

11 Subparagraph 231(2)(ha)(ia)

After “registered trade marks attorneys”, insert “and formerly registered trade marks attorneys”.

12 After subparagraph 231(2)(ha)(ii)

Insert:

(iia)making recommendations about formerly registered trade marks attorneys (including in relation to re-registration);

Part 3 · Grace period for plant breeder’s rights (PBR) renewals

Plant Breeder’s Rights Act 1994 #

13 Part 4 (heading)

Repeal the heading, substitute:

Part 4 · Grant, revocation and cessation

14 Division 2 of Part 4 (heading)

Repeal the heading, substitute:

Division 2 · Revocation and cessation

15 Subsection 50(1)

Repeal the subsection, substitute:

(1) The Registrar must revoke PBR in a plant variety, or a declaration that a plant variety is essentially derived from another plant variety, if the Registrar becomes satisfied that facts existed that, if known before the grant of that right or the making of that declaration, would have resulted in the refusal to grant that right or make that declaration.

16 Subsection 51(1)

Omit “(1)”.

17 Subsections 51(2) and (3)

Repeal the subsections.

18 After section 51

Insert:

51APBR ceases if renewal fees are not paid#

(1)PBR in a plant variety ceases if:

(a)the prescribed fee for the renewal of the PBR (the renewal fee) is not paid within the prescribed period (the payment period); and

(b)in the prescribed period (the extended payment period) beginning immediately after the end of the payment period, the renewal fee and any prescribed additional fee for payment in the extended payment period are not paid.

(2)The PBR is taken to have ceased immediately after the end of the payment period.

(3)The Registrar must enter particulars of the cessation of the PBR into the Register.

(4)The PBR is taken not to be infringed by anything done after the cessation.

(5)During the extended payment period, unless the renewal fee and any prescribed additional fee have been paid, no action may be begun in relation to an infringement of the PBR that occurs during the extended payment period.

Note 1: If the renewal fee and any additional fees are paid during the extended payment period, subsection (5) does not prevent action being brought (after those fees are paid) in relation to an infringement of the PBR that occurs at any time during the extended payment period.

Note 2: If the renewal fee and any additional fees are not paid during the extended payment period, the PBR cannot be infringed during the extended payment period (as the PBR is taken to have ceased at the end of the original payment period—see subsection (2)).

19 Section 52

Repeal the section, substitute:

52Surrender of PBR#

(1)The holder of PBR in a plant variety may, at any time, by written notice to the Registrar, offer to surrender the PBR.

(2)The notice must be in the approved form.

(3)The Registrar must give public notice of the offer.

(4)After hearing all interested persons who notify the Registrar in accordance with the regulations of their wish to be heard, the Registrar may accept the offer and revoke the PBR.

(5)If the Registrar revokes the PBR, the Registrar must enter details of the revocation in the Register.

(6)If relevant proceedings in relation to a PBR are pending, the Registrar must not accept an offer to surrender the PBR without either the leave of the court or the consent of the parties to the proceedings.

(7)If a licence under subsection 19(3) is in force in relation to a PBR, the Registrar must not accept an offer to surrender the PBR.

Note: A decision under this section to revoke, or refuse to revoke, PBR is reviewable by the ART under section 77.

20 After subparagraph 77(1)(b)(xvi)

Insert:

(xvia)under subsection 52(4) to revoke, or not to revoke, PBR in a plant variety; or

21 Subparagraph 80(2)(a)(iii)

Omit “or on specified dates”, substitute “, on specified dates or within specified periods”.

22 After subparagraph 80(2)(a)(vi)

Insert:

and (vii) additional fees payable if a fee is not paid by the time at which, or during the period within which, the fee is required to be paid, but is paid within the prescribed extended payment period;

23 After paragraph 80(2)(c)

Insert:

(ca)making provision for an extended payment period in relation to a fee; and

(cb)making provision for the Registrar to hear and determine the question whether a person is an interested person for the purposes of subsection 52(4) of this Act; and

24 Application of amendments relating to fees

Sections 50, 51 and 51A of the Plant Breeder’s Rights Act 1994, as amended by this Part, apply in relation to a fee for the renewal of a PBR, if the fee becomes payable on or after the commencement of this Part.

25 Application of amendments relating to surrender of PBR

Section 52 of the Plant Breeder’s Rights Act 1994, as amended by this Part, applies in relation to an offer to surrender that is received by the Registrar on or after the commencement of this Part.

Part 4 · References to the Madrid Protocol and Nice Agreement

Trade Marks Act 1995 #

26 Subsection 6(1)

Insert:

Madrid Protocol means the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks done at Madrid on 27 June 1989, as in force for Australia from time to time.

Note: The Madrid Protocol is in Australian Treaty Series 2001 No. 7 ([2001] ATS 7) and could in 2026 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

27 Subsection 19(3)

Repeal the subsection, substitute:

(3)The classes into which goods and services are to be divided for the purposes of this Act are the classes in the Classification within the meaning of the Agreement of Nice concerning the International Classification of Goods and Services to which Trade Marks are Applied, done at Nice on 15 June 1957, as in force for Australia from time to time.

Note: The Agreement is in Australian Treaty Series 1961 No. 11 ([1961] ATS 11) and could in 2026 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

28 Subsection 27(5)

Repeal the subsection, substitute:

(5)An application may be made in respect of goods and services of one or more of the classes referred to in subsection 19(3).

29 At the end of subsection 189A(1)

Add:

Note: For Madrid Protocol see section 6.

30 After subsection 189A(3)

Insert:

(3A)Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this section may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in the Regulations under the Madrid Protocol as in force for Australia from time to time.

Note: The Regulations could in 2026 be viewed on the World Intellectual Property Organization website (www.wipo.int).

31 Subsection 189A(4) (definition of Madrid Protocol)

Repeal the definition.

Part 5 · Streamlining duty assessment refunds

Customs Act 1901 #

32 At the end of paragraph 269X(7)(b)

Add:

; and (iii) if the decision is a decision of a kind referred to in paragraph (6)(b)—inform the applicant of the effect of subsections (7A) and (7B).

33 After subsection 269X(7)

Insert:

(7A)If:

(a)the Commissioner has made a decision of a kind referred to in paragraph (6)(b); and

(b)the applicant has been informed of the decision made;

the applicant may, before the end of the period available for seeking review of the decision, notify the Commissioner, in writing, that the applicant will not exercise the right to seek a review of the decision by the Review Panel.

(7B)A notice given under subsection (7A) cannot be withdrawn.

34 Paragraph 269X(8)(a)

Omit “he or she”, substitute “the Commissioner”.

35 Paragraph 269X(8)(b)

Repeal the paragraph, substitute:

(b)if:

(i)the Commissioner has made a negative preliminary decision; and

(ii)the applicant has not exercised the right to seek a review of the decision by the Review Panel; and

(iii)the applicant has not given a notice to the Commissioner under subsection (7A);

recommend to the Minister, not later than 7 days after the end of the period available for seeking review of the decision, that the Minister give effect to that decision; and

(c)if:

(i)the Commissioner has made a negative preliminary decision of a kind referred to in paragraph (6)(b); and

(ii)the applicant has given a notice to the Commissioner under subsection (7A);

recommend to the Minister, not later than 7 days after receiving the notice, that the Minister give effect to that decision.

36 At the end of paragraph 269ZZN(c)

Add “(other than a decision in relation to which a notice has been given to the Commissioner under subsection 269X(7A))”.

37 Section 269ZZO (at the end of the cell at table item 4, column headed “Reviewable decision”)

Add “(other than a decision in relation to which a notice has been given to the Commissioner under subsection 269X(7A))”.

38 Paragraph 269ZZQ(1A)(d)

Repeal the paragraph, substitute:

(d)for a decision referred to in paragraph 269ZZN(c):

(i)contain a statement setting out how the proposed decision is materially different from the reviewable decision; and

(ii)contain a statement that the applicant has not given a notice to the Commissioner under subsection 269X(7A) in relation to the reviewable decision.

39 After section 269ZZR

Insert:

269ZZRAARejection of application for review of negative preliminary decision#

The Review Panel must reject an application for a review of a negative preliminary decision if:

(a)the decision is of a kind referred to in paragraph 269X(6)(b); and

(b)the applicant has, whether before or after the applicant applies for the review, given a notice to the Commissioner under subsection 269X(7A).

40 Subsection 269ZZU(1)

Omit “section 269ZZQA or 269ZZRA”, substitute “section 269ZZQA, 269ZZRAA or 269ZZRA”.

41 Application provision—streamlining duty assessment refunds

The amendments of Part XVB of the Customs Act 1901 made by this Part apply, in relation to an application under section 269V of that Act, if the application is lodged with the Commissioner of the Anti-Dumping Commission on or after the commencement of this item.

Part 6 · Aligning reporting and acquittal requirements in Australian content regulatory schemes

Division 1—Amendments #

Broadcasting Services Act 1992 #

42 Section 103A

Omit:

• If a licensee provides a subscription TV drama service, expenditure on new eligible drama programs for each financial year must be at least 10% of total program expenditure.

substitute:

• If a licensee provides a subscription TV drama service, expenditure on new eligible drama programs for each NEDE reporting year must be at least 10% of total program expenditure. A NEDE reporting year is a calendar year.

43 Section 103A

Omit:

• If a channel provider supplies a channel that is televised on a subscription TV drama service and the 10% expenditure requirement is not met for a particular financial year, the shortfall will have to be made up in the next financial year.

• If expenditure on new eligible drama programs for a financial year exceeds the 10% expenditure requirement, the excess expenditure may be carried forward to the next financial year.

substitute:

• If a channel provider supplies a channel that is televised on a subscription TV drama service and the 10% expenditure requirement is not met for a particular NEDE reporting year, the shortfall will have to be made up in the next NEDE reporting year.

• If expenditure on new eligible drama programs for a NEDE reporting year exceeds the 10% expenditure requirement, the excess expenditure may be carried forward to the next NEDE reporting year.

44 Section 103B (definition of financial year)

Repeal the definition.

45 Section 103B

Insert:

NEDE reporting year (short for New Eligible Drama Expenditure reporting year) means a calendar year.

46 Amendments of listed provisions—NEDE reporting year

Amendments relating to NEDE reporting years
Item	Provision	Omit (wherever occurring)	Substitute
1	Section 103JA	financial year	NEDE reporting year
2	Section 103N	financial year	NEDE reporting year
3	Section 103NA	financial year	NEDE reporting year
4	Section 103P	financial year	NEDE reporting year
5	Section 103Q	financial year	NEDE reporting year
6	Section 103R	financial year	NEDE reporting year
7	Section 103RA	financial year	NEDE reporting year
8	Section 103S	financial year	NEDE reporting year
9	Section 103T	financial year	NEDE reporting year
10	Section 103TA	financial year	NEDE reporting year
11	Section 103U	financial year	NEDE reporting year
12	Section 103UA	financial year	NEDE reporting year
13	Section 103V	financial year	NEDE reporting year
14	Section 103W	financial year	NEDE reporting year
15	Section 103X	financial year	NEDE reporting year
16	Section 103XA	financial year	NEDE reporting year
17	Section 103Y	financial year	NEDE reporting year
18	Section 103Z	financial year	NEDE reporting year
19	Section 103ZAA	financial year	NEDE reporting year
20	Section 103ZA	financial year	NEDE reporting year
21	Section 103ZB	financial year	NEDE reporting year
22	Section 103ZD	financial year	NEDE reporting year

Division 2—Transitional provisions #

47 Transitional provision—NEDE reporting years

(1) If this Part commences on 1 July 2026, the period of 18 months beginning on 1 July 2025 is taken to be a NEDE reporting year for the purposes of Division 2A of Part 7 of the Broadcasting Services Act 1992 (and the calendar year beginning on 1 January 2026 is otherwise taken not to be a NEDE reporting year for the purposes of that Division).

(2) If this Part commences after 1 July 2026, the period of 18 months beginning on 1 July 2026 is taken to be a NEDE reporting year for the purposes of Division 2A of Part 7 of the Broadcasting Services Act 1992 (and the calendar year beginning on 1 January 2027 is otherwise taken not to be a NEDE reporting year for the purposes of that Division).

(3) For the purposes of applying Division 2A of Part 7 of the Broadcasting Services Act 1992 on and after the commencement of this Part, treat a financial year ending before the start of the 18-month period mentioned in subitem (1) or (2) (as the case requires) as a NEDE reporting year.

Note: Subitem (3) means that, for example, an amount of eligible drama expenditure incurred during the financial year ending immediately before the start of the 18-month NEDE reporting year may be able to be carried forward to the 18-month NEDE reporting year. A shortfall amount from that financial year may also need to be made up in the 18-month NEDE reporting year.

Part 7 · Simplifying workplace gender equality reporting

Workplace Gender Equality Act 2012 #

48 Section 2B

Omit “3” (first occurring), substitute “4”.

49 Subsection 3(1) (definition of baseline report)

Omit “13(3AB)”, substitute “17A(1C)”.

50 Subsection 3(1) (definition of reporting period)

Repeal the definition, substitute:

reporting period: see subsection 13A(2).

51 Subsection 3(1) (definition of target cycle)

Omit “section 17A”, substitute “subsection 17A(1B)”.

52 Subsection 13(3) (note)

Repeal the note, substitute:

Note 1: A designated relevant employer is also required to include gender equality targets for target cycles in some reports: see section 17A.

Note 2: See also section 33A (Minister to consult before making legislative instruments).

53 Subsections 13(3AA) to (3AC)

Repeal the subsections.

54 Subsection 13A(1)

Omit all the words after “in respect of each”, substitute “reporting period unless subsection (3) applies to the employer in respect of the reporting period”.

55 Subsections 13A(2) to (2A)

Repeal the subsections, substitute:

(2)A reporting period is a period of 12 months commencing on 1 April.

56 Section 13B

Omit all the words after “section 17”, substitute “, the relevant employer must lodge a public report under section 13A within 2 months after the end of the period to which the report relates”.

57 Section 17A (heading)

Repeal the heading, substitute:

17AGender equality targets for target cycles#

58 Subsection 17A(1)

Repeal the subsection, substitute:

(1)A designated relevant employer must select gender equality targets that the employer commits to achieving in the next target cycle for the employer.

(1A)The targets must be included in the public report for the reporting period that ends immediately before the target cycle begins.

(1B)Target cycles for the employer are periods of 3 years that begin as follows:

(a)the first target cycle after the employer becomes (or again becomes) a designated relevant employer begins immediately after the end of the second reporting period for which the employer was required to report as a designated relevant employer;

(b)unless the employer ceases to become a designated relevant employer—subsequent target cycles begin 4 years after the beginning of the previous target cycle.

Note: There is a 12 month gap (a reporting period) between target cycles.

(1C)The baseline report for a target cycle is the public report for the reporting period that ended 12 months before the beginning of the target cycle.

(1D)The selection of targets must be done in accordance with any rules made under paragraph 17B(1)(b).

59 Subsection 17A(2) (note)

Repeal the note.

60 Subsection 19D(1) (paragraph (e) of the note)

Omit “subsection 13(3AA)”, substitute “subsection 17A(1)”.

61 Transitional provisions

(1) A reporting period that began on 1 January 2026 continues in effect after the commencement of this Part as if it began on 1 April of that year.

Target cycles that have commenced

(2) If a target cycle began but did not end before the commencement of this Part, the target cycle:

(a)continues in effect after that commencement; and

(b)if it began on 1 January of a particular year—has effect as if it began on 1 April of that year.

Schedule 2 · Streamlining regulation

Part 1 · Repeal of the Superannuation Benefits (Supervisory Mechanisms) Act 1990

Division 1—Repeals #

Superannuation Benefits (Supervisory Mechanisms) Act 1990 #

1 The whole of the Act

Repeal the Act.

Division 2—Consequential amendments of certain Acts #

Australian Securities and Investments Commission Act 2001 #

2 Subsection 114(3)

Repeal the subsection.

Superannuation (Productivity Benefit) Act 1988 #

3 Subsection 3(1) (paragraph (d) of the definition of qualified employee)

Omit “(other than superannuation benefits approved under the Superannuation Benefits (Supervisory Mechanisms) Act 1990)”.

4 Subsection 3(6)

Repeal the subsection.

Division 3—Consequential amendments of other Acts #

AeroSpace Technologies of Australia Limited Sale Act 1994 #

5 Division 3 of Part 2

Repeal the Division.

Airports (Transitional) Act 1996 #

6 Part 4 of Schedule 2

Repeal the Part.

CSL Sale Act 1993 #

7 Subsection 3(1) (definition of Supervisory Mechanisms Act)

Repeal the definition.

8 Section 51

Repeal the section.

Dairy Industry Service Reform Act 2003 #

9 Section 31

Repeal the section.

Qantas Sale Act 1992 #

10 Paragraph 20(1)(g)

Omit “1990;”, substitute “1990.”.

11 Paragraph 20(1)(h)

Repeal the paragraph.

12 Section 47

Repeal the section.

Snowy Mountains Engineering Corporation Limited Sale Act 1993 #

13 Subsection 3(1) (definition of Supervisory Mechanisms Act)

Repeal the definition.

14 Section 43

Repeal the section.

Part 2 · Repeal of the Commonwealth Funds Management Limited Act 1990

Division 1—Repeals #

Commonwealth Funds Management Limited Act 1990 #

15 The whole of the Act

Repeal the Act.

Division 2—Consequential amendments #

CFM Sale Act 1996 #

16 Division 3 of Part 2

Repeal the Division.

Part 4 · Removing adverse allegation notifications

Australian Human Rights Commission Act 1986 #

20 Paragraph 46PF(7)(c)

Repeal the paragraph.

21 Subsection 46PF(8)

Omit “paragraphs (7)(a), (b) and (c), the President must notify the respondent or the other person, as the case may be”, substitute “paragraphs (7)(a) and (b), the President must notify the respondent”.

22 Paragraph 46PF(8)(b)

Omit “amended; or”, substitute “amended.”.

23 Paragraph 46PF(8)(c)

Repeal the paragraph.

24 Subsection 46PF(9)

Repeal the subsection.

Part 5 · Improvements to foreign currency conversion in legislation administered by the Department of Social Services

A New Tax System (Family Assistance) Act 1999 #

25 Subclause 5(2) of Schedule 3

Omit “the market exchange rate”, substitute “the appropriate market exchange rate for the foreign currency”.

26 Subclauses 5(3) and (4) of Schedule 3

Repeal the subclauses, substitute:

(3)The Secretary may, by legislative instrument, determine the appropriate market exchange rate for a foreign currency, or a method for working out the appropriate market exchange rate for a foreign currency, for 1 July in an income year, for the purposes of subclause (2).

(4)Despite subsection 14(2) of the Legislation Act 2003, an instrument made under subclause (3) may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Child Support (Assessment) Act 1989 #

27 Subsection 5B(2)

Omit “the market exchange rate”, substitute “the appropriate market exchange rate for the foreign currency”.

28 Subsections 5B(3) and (4)

Repeal the subsections, substitute:

(4)Despite subsection 14(2) of the Legislation Act 2003, an instrument made under subsection (3) of this section may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Delegation by Secretary

(5)The Secretary may, in writing, delegate the Secretary’s power under subsection (3) to an SES employee, or acting SES employee, in the Department.

Note: Sections 34AA to 34A of the Acts Interpretation Act 1901 contain provisions relating to delegations.

(6)A person performing the power under a delegation under subsection (3) must comply with any written directions of the Secretary under subsection (7).

(7)The Secretary may, in writing, give directions for the purposes of subsection (6).

Social Security Act 1991 #

29 Subsection 10A(2) (at the end of the definition of foreign income)

Add:

Note 4: To work out the value in Australian currency of foreign income received in a foreign currency, see section 1100.

30 Section 1084A

Before “The total value of a person’s”, insert “(1)”.

31 At the end of section 1084A

Add:

(2)If an amount or value of any relevant investment is expressed in a foreign currency, the amount or value in Australian currency is to be worked out using the appropriate market exchange rate for the foreign currency for:

(a)in relation to a valuation under paragraph (1)(a)—the day the new claim is determined; or

(b)in relation to a revaluation under paragraph (1)(b)—the day the revaluation occurs.

(3)The Secretary may, by legislative instrument, determine the appropriate market exchange rate for a foreign currency, or a method for working out the appropriate market exchange rate for a foreign currency, for the following days, for the purposes of subsection (2):

(a)a day a new claim is determined;

(b)a day a revaluation occurs.

32 Subsection 1100(1)

Omit “in accordance with this section”, substitute “using the appropriate market exchange rate for the foreign currency for the calculation day”.

33 Subsections 1100(2) to (5)

Repeal the subsections, substitute:

(2)The Secretary may, by legislative instrument, determine the appropriate market exchange rate for a foreign currency, or a method for working out the appropriate market exchange rate for a foreign currency, for a calculation day, for the purposes of this section.

(3)Despite subsection 14(2) of the Legislation Act 2003, an instrument made under subsection (2) of this section may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

34 Subsection 1157V(1)

Omit “the market exchange rate”, substitute “the appropriate market exchange rate for the foreign currency”.

35 Subsections 1157V(2) and (3)

Repeal the subsections, substitute:

(2)The Secretary may, by legislative instrument, determine the appropriate market exchange rate for a foreign currency, or a method for working out the appropriate market exchange rate for a foreign currency, for 1 July in a tax year, for the purposes of this section.

Part 6 · Clarifying the definition of couple in the Social Security Act 1991

Social Security Act 1991 #

36 Subsection 4(1) (definition of member of a couple)

Omit “(3A),”.

37 Subparagraph 4(2)(b)(i)

Omit “(in this paragraph called the partner)”, substitute “(other person)”.

38 Subparagraphs 4(2)(b)(ii) and (iii)

Omit “partner”, substitute “other person”.

39 Subparagraph 4(2)(b)(iii)

Omit “subsections (3) and (3A)),”, substitute “subsection (3)),”.

40 At the end of subparagraph 4(2)(b)(iii)

Add “(subject to subsection (2A))”.

41 Subparagraphs 4(2)(b)(iv) and (v)

Omit “partner”, substitute “other person”.

42 After subsection 4(2)

Insert:

(2A)The Secretary may form the opinion mentioned in subparagraph (2)(b)(iii) (de facto relationship) only if, as part of forming that opinion (and having regard to all the circumstances of the relationship as mentioned in subsection (3)), the Secretary is satisfied that the person and the other person are not living separately and apart on a permanent or indefinite basis.

43 Subsection 4(3A)

Repeal the subsection.

44 Subsection 23(1) (definition of member of a couple)

Omit “(3A),”.

45 Paragraph 24(2)(a)

Omit “(the partner)”, substitute “(other person)”.

46 Paragraphs 24(2)(b) and (c)

Omit “partner”, substitute “other person”.

47 Paragraph 1064(4)(b)

Repeal the paragraph, substitute:

(b)the relationship between them meets the condition in subparagraph 4(2)(b)(iii) (de facto relationship); and

48 Paragraph 1065(3)(b)

Repeal the paragraph, substitute:

(b)the relationship between them meets the condition in subparagraph 4(2)(b)(iii) (de facto relationship); and

49 Paragraph 1066A(5)(b)

Repeal the paragraph, substitute:

(b)the relationship between them meets the condition in subparagraph 4(2)(b)(iii) (de facto relationship); and

50 Paragraph 1066B(4)(b)

Repeal the paragraph, substitute:

(b)the relationship between them meets the condition in subparagraph 4(2)(b)(iii) (de facto relationship); and

51 Subparagraph 1067C(1)(b)(i)

Omit “(partner)”, substitute “(other person)”.

52 Subparagraph 1067C(1)(b)(ii)

Omit “partner”, substitute “other person”.

53 Subparagraph 1067C(1)(b)(iv)

Omit “subsections (3) and (4)),”, substitute “subsection (3)),”.

54 At the end of subparagraph 1067C(1)(b)(iv)

Add “(subject to subsection (2A))”.

55 Subparagraphs 1067C(1)(b)(v) to (vii)

Omit “partner” (wherever occurring), substitute “other person”.

56 Subparagraph 1067C(2)(b)(i)

Omit “(partner)”, substitute “(other person)”.

57 Subparagraph 1067C(2)(b)(ii)

Omit “partner”, substitute “other person”.

58 Subparagraph 1067C(2)(b)(iv)

Omit “subsections (3) and (4)), the relationship between the person and the partner”, substitute “subsection (3)), the relationship between the person and the other person”.

59 At the end of subparagraph 1067C(2)(b)(iv)

Add “(subject to subsection (2A))”.

60 Subparagraphs 1067C(2)(b)(v) to (vii)

Omit “partner” (wherever occurring), substitute “other person”.

61 After subsection 1067C(2)

Insert:

De facto relationship—persons must not live separately and apart

(2A)The Secretary may form the opinion mentioned in subparagraph (1)(b)(iv) or (2)(b)(iv) (de facto relationship) only if, as part of forming that opinion (and having regard to all the circumstances of the relationship as mentioned in subsection (3)), the Secretary is satisfied that the person and the other person are, or were at the time in question, not living separately and apart on a permanent or indefinite basis.

62 Subsection 1067C(4)

Repeal the subsection.

63 Paragraph 1068(2)(b)

Repeal the paragraph, substitute:

(b)the relationship between them meets the condition in subparagraph 4(2)(b)(iii) (de facto relationship); and

64 Paragraph 1068A(3)(b)

Repeal the paragraph, substitute:

(b)the relationship between them meets the condition in subparagraph 4(2)(b)(iii) (de facto relationship); and

65 Application

The amendments made by this Part apply in relation to an opinion about a relationship formed on or after the commencement of this item.

Schedule 3 · Amendments to support a Tell-Us-Once approach

Part 1 · Automatic tariff concession order exemption

Division 1—Amendments #

Customs Tariff (Anti-Dumping) Act 1975 #

1 After the heading to subsection 8(7)

Insert:

(6A)Goods are exempt from interim dumping duty and dumping duty if:

(a)a Tariff Concession Order under Part XVA of the Customs Act in respect of the goods is in force; and

(b)this section applies to the goods by virtue of a notice under subsection 269TG(1) or (2) of the Customs Act; and

(c)the notice does not include a statement that the Minister is satisfied that, because of the matter in paragraph 269TG(1)(a) or (2)(a) of the Customs Act (as the case may be), the establishment of an Australian industry producing like goods has been or may be materially hindered.

2 At the end of paragraphs 8(7)(a) and (b)

Add “or”.

3 At the end of subparagraph 8(7)(c)(ii)

Add “or”.

4 After subsection 8(7)

Insert:

(7A)Subsections (6A) and (7) do not limit each other.

5 Before subsection 10(3A)

Insert:

Calculation of interim countervailing duty

6 Before subsection 10(3C)

Insert:

Principles to be followed in calculating interim countervailing duty

7 Before subsection 10(3E)

Insert:

Calculation of final countervailing duty

8 Before subsection 10(5B)

Insert:

Publication of interim countervailing duty notice

9 Before subsection 10(6)

Insert:

Application of interim countervailing duty notice

10 After subsection 10(6)

Insert:

Exemptions

(7)Goods are exempt from interim countervailing duty and countervailing duty if:

(a)a Tariff Concession Order under Part XVA of the Customs Act in respect of the goods is in force; and

(b)this section applies to the goods by virtue of a notice under subsection 269TJ(1) or (2) of the Customs Act; and

(c)the notice does not include a statement that the Minister is satisfied that, because of the matter in paragraph 269TJ(1)(a) or (2)(a) of the Customs Act (as the case may be), the establishment of an Australian industry producing like goods has been or may be materially hindered.

11 At the end of paragraphs 10(8)(a) and (aa)

Add “or”.

12 At the end of subparagraph 10(8)(b)(ii)

Add “or”.

13 After subsection 10(8)

Insert:

(8A)Subsections (7) and (8) do not limit each other.

14 Before subsection 10(10)

Insert:

Interpretation

Division 2—Application provisions #

15 Application of amendments

The amendments made by Division 1 of this Part apply in relation to goods that are imported into Australia on or after the commencement of this item.

Part 2 · Clarifying and improving the operation of the Healthcare Identifiers Act 2010

Healthcare Identifiers Act 2010 #

16 Section 11 (paragraph beginning “The service operator may disclose”)

Omit “healthcare administration entities”, substitute “health administration entities”.

17 Section 14 (after table item 3)

Insert:

service operator

disclose to an identified healthcare provider or health administration entity

identifying information of a healthcare recipient of a kind mentioned in paragraph 7(3)(h)

the disclosure is for the purpose of health administration of a kind mentioned in paragraph 7A(1)(e)

18 Section 36AA (before the paragraph beginning “Certain authorisations”)

Insert:

If an entity is authorised to disclose information to a health administration entity, the entity is authorised to disclose the information to an employee or a contracted service provider of the health administration entity, provided the duties of the employee or the contracted service provider involve implementing the purpose for which the disclosure is authorised.

19 Subparagraph 36(b)(i)

After “healthcare provider”, insert “or a health administration entity”.

20 Subparagraph 36(b)(ii)

After “healthcare provider” (first occurring), insert “or the health administration entity”.

21 Subparagraph 36(b)(ii)

Omit all the words after “that purpose”.

22 Paragraph 36A(b)

Omit all the words after “that purpose”.

23 After section 36A

Insert:

36ABAuthorisation to disclose to employees and contracted service providers of a health administration entity#

An authorisation under this Act to an entity to disclose information to a health administration entity for a particular purpose is an authorisation to disclose the information to:

(a)an individual:

(i)who is an employee of the health administration entity; and

(ii)whose duties involve, or are reasonably connected to, implementing that purpose; or

(b)a contracted service provider of the health administration entity, if the duties of the contracted service provider under a contract with the health administration entity involve, or are reasonably connected with, implementing that purpose; or

(c)an individual:

(i)who is an employee of a contracted service provider to which paragraph (b) applies; and

(ii)whose duties involve implementing that purpose as mentioned in that paragraph.

24 Application—disclosure of information

The amendment of section 14 of the Healthcare Identifiers Act 2010 made by this Part applies in relation to the disclosure of information on or after the commencement of this item, whether the information was obtained before, on or after that commencement.

25 Application—contractual relationships

The amendments of Division 2 of Part 7 of the Healthcare Identifiers Act 2010 made by this Part apply to contractual relationships existing on or after the commencement of this item, whether the contract was entered into before, on or after that commencement.

Part 3 · Cancelling nominee arrangements

A New Tax System (Family Assistance) (Administration) Act 1999 #

26 Subsection 219TE(1)

Repeal the subsection, substitute:

(1)If a person who is a nominee by virtue of an appointment under section 219TB or 219TC informs the Department in writing or in another approved manner that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.

(1A)The Secretary may approve a manner for the purposes of subsection (1).

Paid Parental Leave Act 2010 #

27 Subsection 283(1)

Repeal the subsection, substitute:

(1)If a person who is appointed as a nominee under section 280 or 281 informs the Department in writing or in another approved manner that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, cancel the appointment.

(1A)The Secretary may approve a manner for the purposes of subsection (1).

Social Security (Administration) Act 1999 #

28 Subsection 123E(1)

Repeal the subsection, substitute:

(1)If a person who is a nominee by virtue of an appointment under section 123B or 123C informs the Department in writing or in another approved manner that the person no longer wishes to be a nominee under that appointment, the Secretary must, as soon as practicable, revoke the appointment.

(1A)The Secretary may approve a manner for the purposes of subsection (1).

29 Application provision—cancellation and revocation of nominee appointments

(1) The amendment of section 219TE of the A New Tax System (Family Assistance) (Administration) Act 1999 made by this Part applies in relation to a nominee appointed under section 219TB or 219TC of that Act before, on or after the commencement of this item.

(2) The amendment of section 283 of the Paid Parental Leave Act 2010 made by this Part applies in relation to a nominee appointed under section 280 or 281 of that Act before, on or after the commencement of this item.

(3) The amendment of section 123E of the Social Security (Administration) Act 1999 made by this Part applies in relation to a nominee appointed under section 123B or 123C of that Act before, on or after the commencement of this item.

Part 4 · Improvements to proof of life reviews

Social Security (Administration) Act 1999 #

30 Subsection 63(2AA)

Omit “Subsections (2AB) and (2AC) apply”, substitute “Subsection (2AB) applies”.

31 Subsection 63(2AC)

Repeal the subsection, substitute:

(2AC)The Secretary may extend the 13-week period for the purposes of a notice given under subsection (2AB) if the Secretary is satisfied that it would be unreasonable to expect the person to give the Secretary the required proof of life certificate within the 13-week period due to circumstances beyond the person’s control.

(2AD)If:

(a)at any time during a continuous period throughout which a person meets the criteria in paragraphs (2AA)(a) to (c):

(i)the person has been notified under subsection (2AB) that the person is required to give the Secretary a proof of life certificate; and

(ii)the person has given the Secretary the required proof of life certificate; and

(b)the continuous period has not ended; and

(c)the person is not included in a class of persons specified in an instrument made by the Minister under subsection (2AE);

the Secretary must, within 2 years from the day the person gave the proof of life certificate referred to in subparagraph (a)(ii), notify the person under subsection (2AB).

(2AE)The Minister may, by legislative instrument, specify a class of persons for the purposes of paragraph (2AD)(c).

32 Paragraph 63A(4)(a)

Omit “while in the physical presence of the person”, substitute “using the method, or one of the methods, set out in the approved form”.

33 Subsections 63A(6) and (7)

Repeal the subsections.

34 Paragraphs 85AA(2)(c) and (d)

Repeal the paragraphs, substitute:

(c)either:

(i)a proof of life certificate relating to the person is given to the Secretary; or

(ii)the person enters Australia; and

(d)if subparagraph (c)(i) applies—the proof of life certificate was completed during the 12-month period ending when the certificate was given to the Secretary;

35 Application provision—requirements for proof of life certificates

(1) The amendments of sections 63 and 63A of the Social Security (Administration) Act 1999 made by this Part apply in relation to a notice under subsection 63(2AB) of that Act given by the Secretary on or after the commencement of this item.

(2) The amendments of sections 63 and 63A of the Social Security (Administration) Act 1999 made by this Part also apply in relation to a notice under subsection 63(2AB) of that Act given by the Secretary to a person before the commencement of this item if, immediately before the commencement of this item, the person has not given the Secretary the required proof of life certificate.

(3) A form approved by the Secretary for the purposes of section 63A of the Social Security (Administration) Act 1999 that was in force immediately before the commencement of this item, has effect on and after the commencement of this item as if the form had been approved by the Secretary for the purposes of that section as amended by this this Part.

36 Application provision—resumption of payment after cancellation

Paragraphs 85AA(2)(c) and (d) of the Social Security (Administration) Act 1999, as substituted by this Part, apply in relation to a person entering Australia on or after the commencement of this item, whether the person’s social security payment was cancelled under section 80 of that Act before, on or after the commencement of this item.

Schedule 4 · Technical and other amendments

Part 1 · Expanding eligibility to ensure ADF members receive equivalent retirement income support as civilian and industry scheme members

Superannuation Act 2005 #

1 Subsection 4(1)

Insert:

eligible former ADF member means a person who:

(a)has been any of the following, but is no longer any of the following:

(i)the Chief of the Defence Force or the Vice Chief of the Defence Force (within the meaning of the Defence Act 1903);

(ii)a service chief (within the meaning of the Defence Act 1903);

(iii)a member of the Permanent Forces (within the meaning of the Defence Act 1903);

(iv)a member of the Reserves (within the meaning of the Defence Act 1903) rendering continuous full-time service; and

(b)could transfer or roll over a lump sum from any of the following in order to obtain an account-based pension (within the meaning of the Superannuation Industry (Supervision) Regulations 1994):

(i)the scheme established by the Defence Force Retirement and Death Benefits Act 1973;

(ii)the scheme established under the Military Superannuation and Benefits Act 1991;

(iii)the scheme established under the Australian Defence Force Superannuation Act 2015.

2 After paragraph 13(1)(d)

Insert:

; or (e) the person is an eligible former ADF member.

3 At the end of section 18

Add:

Eligible former ADF members

(12)Despite anything else in this section, a person is not an ordinary employer-sponsored member of PSSAP if:

(a)at the time when the person became a member of PSSAP, the person was eligible to do so only because of paragraph 13(1)(e); and

(b)the person has not at any time since that time been eligible to become a member of PSSAP because of any of paragraphs 13(1)(a) to (d).

Part 2 · Aligning subsidy definition with WTO subsidies and countervailing measures

Customs Act 1901 #

4 Subsection 269TACC(1)

Omit “subsections (2) and (3),”, substitute “subsection (3), for the purposes of the definition of subsidy in subsection 269T(1),”.

5 Subsection 269TACC(2)

Repeal the subsection.

6 Paragraphs 269TACC(3)(a), (b), (c), (d) and (e)

Omit “subsection (2)”, substitute “paragraph (a) of the definition of subsidy in subsection 269T(1)”.

7 Application provision

The amendments of section 269TACC of the Customs Act 1901 made by this Part apply in relation to:

(a)investigations that are initiated under Division 2 of Part XVB of that Act on or after the commencement of this item; and

(b)reviews that begin under Division 5 or 6 of Part XVB of that Act on or after the commencement of this item; and

(c)inquiries that begin under Division 6A of Part XVB of that Act on or after the commencement of this item.

Part 3 · Slip Rule: reform to merits review to correct minor errors

Customs Act 1901 #

8 At the end of Part XVB

Add:

Division 10 · Correction of errors in certain reports etc.

269ZZYAACorrection of errors in certain reports etc.#

(1)The Commissioner may alter the text of a report given by, or a recommendation made by, the Commissioner under any of the following provisions, if the Commissioner considers that there is an obvious error in the text of the report or recommendation:

(a)subsection 269TEA(1) (report to Minister concerning publication of notices under this Part);

(b)section 269X (consideration of duty assessment applications);

(c)subsection 269ZDA(1) (report on review of measures);

(d)subsection 269ZDBG(1) (report on anti-circumvention inquiry);

(e)subsection 269ZG(1) (consideration of application);

(f)subsection 269ZHF(1) (report on application for continuation of anti-dumping measures);

(g)subsection 269ZZL(2) (Review Panel may require reinvestigation by Commissioner before making recommendation to Minister).

(2)The Review Panel may alter the text of any of the following, if the Review Panel considers that there is an obvious error in the text of the following:

(a)a report given by the Review Panel to the Minister under subsection 269ZZK(1);

(b)a decision made by the Review Panel under Subdivision C of Division 9 affirming or revoking a reviewable decision or a rejection decision.

(3)If the text of a report, recommendation or decision is altered under subsection (1) or (2):

(a)the altered text is taken to be the report, recommendation or decision made by the Commissioner or Review Panel; and

(b)the altered text must set out the details of the alteration.

(4)In this section:

obvious error means:

(a)an obvious clerical or typographical error; or

(b)an error arising from an accidental slip or omission.

Part 4 · Clarifying weighted average methodology

Customs Act 1901 #

9 After subsection 269T(5A)

Insert:

(5AA)To avoid doubt, if there is only one transaction in a period, the weighted average over that period is to be worked out under subsection (5A) on the basis of that one transaction.

Part 5 · Aligning timing of CSLR levy determinations

Corporations Act 2001 #

10 At the end of section 1069H

Add:

Disallowance

(7)The Legislation Act 2003 applies to a determination under subsection (2) of this section as if references in sections 42 and 47 of that Act to 15 sitting days were instead references to 5 sitting days.

When determination takes effect

(8)If neither House of Parliament passes a resolution disallowing the determination or a provision of the determination, the determination takes effect:

(a)on the day immediately after the last day upon which such a resolution could have been passed; or

(b)if a later day is specified in the determination—on that later day.

(9)If either House of Parliament passes a resolution disallowing a provision of the determination, the remaining provisions of the determination take effect:

(a)on the day immediately after the last day upon which a resolution disallowing the determination or a provision of the determination could have been passed; or

(b)if a later day is specified in the determination—on that later day.

(10)If either House of Parliament passes a resolution disallowing the determination, the determination does not take effect.

Sunset provision

(11)Subsection (7) ceases to have effect at the end of 6 months after its commencement.

11 Application provision

The amendment of section 1069H of the Corporations Act 2001 made by this Part applies in relation to a determination made under that section on or after the commencement of this item.

[Minister’s second reading speech made in—

House of Representatives on 13 May 2026

Senate on 2 July 2026]

(58/26)

Sourced from the Federal Register of Legislation at legislation.gov.au, © Commonwealth of Australia, licensed under CC BY 4.0. Compilations may have been reformatted.