Financial Framework Legislation Amendment Act 2005 (Cth)

Financial Framework Legislation Amendment Act 2005 No. 8, 2005 as amended Compilation start date: 22 February 2005 Includes amendments up to: Act No. 103, 2013 About this compilation This compilation This is a compilation of the Financial Framework Legislation Amendment Act 2005 as in force on 22 February 2005. It includes any commenced amendment affecting the legislation to that date. This compilation was prepared on 18 September 2013. The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision. Uncommenced amendments The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Modifications If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes. Provisions ceasing to have effect If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes. Contents 1 Short title 2 Commencement 3 Schedule(s) 4 Saving of matters in Part 2 of Schedule 1 Schedule 1—Amendments relating to the Financial Management Legislation Amendment Act 1999 and Special Accounts Part 1—Removal of references to Loan Fund Acts Interpretation Act 1901 Higher Education Funding Act 1988 Housing Assistance Act 1978 Housing Assistance Act 1981 Housing Assistance Act 1984 Loan (Temporary Revenue Deficits) Act 1953 Loans (Australian Industry Development Corporation) Act 1974 Sewerage Agreements Act 1973 Sewerage Agreements Act 1974 States Grants (Primary and Secondary Education Assistance) Act 1992 States Grants (Primary and Secondary Education Assistance) Act 1996 States (Works and Housing) Assistance Act 1982 States (Works and Housing) Assistance Act 1983 States (Works and Housing) Assistance Act 1984 States (Works and Housing) Assistance Act 1985 States (Works and Housing) Assistance Act 1988 Vocational Education and Training Funding Act 1992 Part 2—Special Accounts and references to paid to the Consolidated Revenue Fund Aboriginal Land (Lake Condah and Framlingham Forest) Act 1987 Aboriginal Land Rights (Northern Territory) Act 1976 Acts Interpretation Act 1901 AeroSpace Technologies of Australia Limited Sale Act 1994 Agricultural and Veterinary Chemicals (Administration) Act 1992 Agricultural and Veterinary Chemical Products (Collection of Interim Levy) Act 1994 Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 Alcohol Education and Rehabilitation Account Act 2001 Australia‑Japan Foundation Act 1976 Australian Centre for International Agricultural Research Act 1982 Australian Federal Police Act 1979 Australian Meat and Live‑stock Industry (Repeals and Consequential Provisions) Act 1997 Australian Radiation Protection and Nuclear Safety Act 1998 Australian Securities and Investments Commission Act 2001 Bankruptcy Act 1966 Broadcasting Services Act 1992 CFM Sale Act 1996 Child Support (Registration and Collection) Act 1988 Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 Commonwealth Places (Mirror Taxes) Act 1998 Corporations Act 2001 Crimes Act 1914 Crimes (Superannuation Benefits) Act 1989 CSL Sale Act 1993 Customs Act 1901 Defence Forces Retirement Benefits Fund (Distribution of Surplus to Pensioners) Act 1976 Defence Service Homes Act 1918 Financial Agreement Act 1994 Financial Institutions Supervisory Levies Collection Act 1998 Financial Management and Accountability Act 1997 Forestry and Timber Bureau Act 1930 Great Barrier Reef Marine Park Act 1975 Higher Education Funding Act 1988 Income Tax Assessment Act 1936 Industrial Chemicals (Notification and Assessment) Act 1989 International Monetary Agreements Act 1947 Interstate Road Transport Act 1985 Lands Acquisition Act 1989 Moomba‑Sydney Pipeline System Sale Act 1994 National Blood Authority Act 2003 National Cattle Disease Eradication Reserve Act 1991 National Health and Medical Research Council Act 1992 National Residue Survey Administration Act 1992 Native Title Act 1993 Natural Heritage Trust of Australia Act 1997 Natural Resources Management (Financial Assistance) Act 1992 Navigation Act 1912 Petroleum (Submerged Lands) Act 1967 Primary Industries (Customs) Charges Act 1999 Primary Industries (Excise) Levies Act 1999 Proceeds of Crime Act 1987 Proceeds of Crime Act 2002 Protection of Movable Cultural Heritage Act 1986 Protection of the Sea (Oil Pollution Compensation Fund) Act 1993 Sea Installations Act 1987 Small Superannuation Accounts Act 1995 Snowy Hydro Corporatisation Act 1997 Snowy Mountains Engineering Corporation Limited Sale Act 1993 States Grants (Primary and Secondary Education Assistance) Act 1992 States Grants (Primary and Secondary Education Assistance) Act 1996 Student Assistance Act 1973 Superannuation Act 1922 Superannuation Act 1976 Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 Superannuation Guarantee (Administration) Act 1992 Superannuation Industry (Supervision) Act 1993 Sydney Airport Demand Management Act 1997 Taxation Administration Act 1953 Telecommunications Act 1997 Telecommunications (Consumer Protection and Service Standards) Act 1999 Telstra Corporation Act 1991 Therapeutic Goods Act 1989 Vocational Education and Training Funding Act 1992 Workplace Relations Act 1996 Schedule 2—Other amendments Aboriginal and Torres Strait Islander Act 2005 Aboriginal Land Rights (Northern Territory) Act 1976 Agricultural and Veterinary Chemicals (Administration) Act 1992 Albury‑Wodonga Development Act 1973 Australian Broadcasting Corporation Act 1983 Australian Film Commission Act 1975 Australian Hearing Services Act 1991 Australian Maritime Safety Authority Act 1990 Australian National University Act 1991 Australian Nuclear Science and Technology Organisation Act 1987 Australian Prudential Regulation Authority Act 1998 Australian Trade Commission Act 1985 Commonwealth Authorities and Companies Act 1997 Co‑operative Farmers and Graziers Direct Meat Supply Limited (Loan Guarantee) Act 1978 Defence Housing Authority Act 1987 Export Finance and Insurance Corporation Act 1991 Financial Management and Accountability Act 1997 Fisheries Administration Act 1991 Health Insurance Commission Act 1973 High Court of Australia Act 1979 Maritime College Act 1978 Native Title Act 1993 Norfolk Island Act 1979 Northern Prawn Fishery Voluntary Adjustment Scheme Loan Guarantee Act 1985 Northern Territory (Lessees' Loans Guarantee) Act 1954 Primary Industries and Energy Research and Development Act 1989 Safety, Rehabilitation and Compensation Act 1988 Special Broadcasting Service Act 1991 Stevedoring Industry Finance Committee Act 1977 Sydney Harbour Federation Trust Act 2001 Schedule 3—Repeal of Acts Australian Development Assistance Agency (Repeal) Act 1977 Loan Act (No. 2) 1983 Loan Act 1984 Loan Act 1985 Loan Act 1986 Loan Act 1992 Loan Act 1993 Loan Act 1994 Loan Act 1995 Loan Act 1996 Loan (Income Equalization Deposits) Act 1976 Loan (International Bank for Reconstruction and Development) Act 1950 Loan (Supplementary Borrowing) Act 1969 Loans (Qantas Airways Limited) Act (No. 2) 1971 Loans (Qantas Airways Limited) Act 1972 Loans (Qantas Airways Limited) Act 1974 Loans (Qantas Airways Limited) Act 1976 Qantas Airways Limited (Loan Guarantee) Act 1976 Railway Standardization (South Australia) Agreement Act 1949 Roads Grants Act 1980 Roads Grants Act 1981 States Grants (Capital Assistance) Act (No. 3) 1972 States Grants (Capital Assistance) Act 1979 States Grants (Capital Assistance) Act 1980 States Grants (Capital Assistance) Act 1981 States Grants (Roads) Act 1977 States Grants (Urban Public Transport) Act 1978 War Gratuity Appropriation Act 1948 Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Endnote 5—Uncommenced amendments [none] Endnote 6—Modifications [none] Endnote 7—Misdescribed amendments [none] Endnote 8—Miscellaneous [none] An Act to amend Commonwealth financial management legislation and other financial and reporting provisions, and for related purposes 1 Short title This Act may be cited as the Financial Framework Legislation Amendment Act 2005. 2 Commencement (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 Provision(s) Commencement Date/Details 1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent. 22 February 2005 2. Schedule 1, items 1 to 440 The day on which this Act receives the Royal Assent. 22 February 2005 3. Schedule 1, item 441 1 July 2005. 1 July 2005 4. Schedule 1, items 442 and 443 The day on which this Act receives the Royal Assent. 22 February 2005 5. Schedule 1, item 444 1 July 2005. 1 July 2005 6. Schedule 1, items 445 to 455 The day on which this Act receives the Royal Assent. 22 February 2005 7. Schedule 1, items 456 and 457 1 July 2005. 1 July 2005 8. Schedule 1, items 458 to 490 The day on which this Act receives the Royal Assent. 22 February 2005 9. Schedule 1, items 491 and 492 1 July 2005. 1 July 2005 10. Schedule 1, items 493 to 496 The day on which this Act receives the Royal Assent. 22 February 2005 11. Schedule 2, items 1 to 10 The later of: 24 March 2005 (a) the start of the day on which this Act receives the Royal Assent; and (paragraph (b) applies) (b) immediately after the commencement of Schedule 1 to the Aboriginal and Torres Strait Islander Commission Amendment Act 2005. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 12. Schedule 2, items 11 to 174 The day on which this Act receives the Royal Assent. 22 February 2005 13. Schedule 3 The day on which this Act receives the Royal Assent. 22 February 2005 Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent. (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act. 3 Schedule(s) Each Act 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. 4 Saving of matters in Part 2 of Schedule 1 (1) If: (a) a decision or action is taken or another thing is made, given or done; and (b) the thing is taken, made, given or done under a provision of a Part 2 Act that had effect immediately before the commencement of this Act; then the thing has the corresponding effect, for the purposes of the Part 2 Act as amended by this Act, as if it had been taken, made, given or done under the Part 2 Act as so amended. (2) In this section: Part 2 Act means an Act that is amended by an item in Part 2 of Schedule 1. Schedule 1—Amendments relating to the Financial Management Legislation Amendment Act 1999 and Special Accounts Part 1—Removal of references to Loan Fund Acts Interpretation Act 1901 1 Paragraph 17(ka) Repeal the paragraph. Higher Education Funding Act 1988 2 Sections 114 and 117 Repeal the sections. 3 Subsection 118(1) Omit "and the Loan Fund are", substitute "is". Housing Assistance Act 1978 4 Section 8 Omit "to the Consolidated Revenue Fund in accordance with section 10", substitute "and advances to the States for the purposes of this Part". 5 Section 9 Omit "to the Consolidated Revenue Fund in accordance with section 10, and the Loan Fund is appropriated, as necessary, for those purposes", substitute "and advances to the States for the purposes of this Part". 6 Section 10 Repeal the section. Housing Assistance Act 1981 7 Section 12 Omit "to the Consolidated Revenue Fund in accordance with section 14", substitute "and advances to the States for the purposes of this Act". 8 Section 13 Omit "to the Consolidated Revenue Fund in accordance with section 14, and the Loan Fund is appropriated, as necessary, for those purposes", substitute "and advances to the States for the purposes of this Act". 9 Section 14 Repeal the section. Housing Assistance Act 1984 10 Section 13 Omit "to the Consolidated Revenue Fund in accordance with section 15", substitute "and advances to the States for the purposes of this Act". 11 Section 14 Omit "to the Consolidated Revenue Fund in accordance with section 15, and the Loan Fund is appropriated, as necessary, for those purposes", substitute "and advances to the States for the purposes of this Act". 12 Section 15 Repeal the section. Loan (Temporary Revenue Deficits) Act 1953 13 Section 3 Repeal the section. 14 Section 4 Omit "moneys standing to the credit of the Loan Fund", substitute "amounts in the Consolidated Revenue Fund". 15 Section 4 Omit "under the last preceding section". Loans (Australian Industry Development Corporation) Act 1974 16 Subsection 7(4) Omit "Loan Fund", substitute "Consolidated Revenue Fund". Sewerage Agreements Act 1973 17 Section 4 Omit "or out of the Loan Fund". 18 Section 6 Omit "borrowing,", substitute "borrowing and". 19 Section 6 Omit "and for the purpose of making payments to the Consolidated Revenue Fund in accordance with section 7". 20 Section 7 Repeal the section. 21 Section 8 Omit "and the Loan Fund are", substitute "is". Sewerage Agreements Act 1974 22 Section 6 Omit "or out of the Loan Fund". 23 Subsection 8(1) Omit "borrowing,", substitute "borrowing and". 24 Subsections 8(1) and (2) Omit "and for the purpose of making payments to the Consolidated Revenue Fund in accordance with section 9". 25 Section 9 Repeal the section. 26 Section 10 Omit "and the Loan Fund are", substitute "is". States Grants (Primary and Secondary Education Assistance) Act 1992 27 Sections 112 and 115 Repeal the sections. 28 Section 116 Omit "and Loan Fund are", substitute "is". States Grants (Primary and Secondary Education Assistance) Act 1996 29 Sections 84 and 87 Repeal the sections. 30 Section 88 Omit "and Loan Fund are", substitute "is". States (Works and Housing) Assistance Act 1982 31 Section 9 Omit "or the Loan Fund". Note: The heading to section 9 is altered by omitting "or Loan Fund". 32 Section 11 Omit "borrowing,", substitute "borrowing and". 33 Section 11 Omit "and for the purposes of making payments to the Consolidated Revenue Fund in accordance with section 12". 34 Section 12 Repeal the section. 35 Section 13 Omit "and the Loan Fund are", substitute "is". States (Works and Housing) Assistance Act 1983 36 Section 14 Omit "or the Loan Fund". Note: The heading to section 14 is altered by omitting "or Loan Fund". 37 Section 16 Omit "borrowing,", substitute "borrowing and". 38 Section 16 Omit "and for the purposes of making payments to the Consolidated Revenue Fund in accordance with section 17". 39 Section 17 Repeal the section. 40 Section 18 Omit "and the Loan Fund are", substitute "is". States (Works and Housing) Assistance Act 1984 41 Section 14 Omit "or the Loan Fund". Note: The heading to section 14 is altered by omitting "or Loan Fund". 42 Section 16 Omit "borrowing,", substitute "borrowing and". 43 Section 16 Omit "and for the purposes of making payments to the Consolidated Revenue Fund in accordance with section 17". 44 Section 17 Repeal the section. 45 Section 18 Omit "and the Loan Fund are", substitute "is". States (Works and Housing) Assistance Act 1985 46 Section 14 Omit "or the Loan Fund". Note: The heading to section 14 is altered by omitting "or Loan Fund". 47 Section 16 Omit "borrowing,", substitute "borrowing and". 48 Section 16 Omit "and for the purposes of making payments to the Consolidated Revenue Fund in accordance with section 17". 49 Section 17 Repeal the section. 50 Section 18 Omit "and the Loan Fund are", substitute "is". States (Works and Housing) Assistance Act 1988 51 Section 12 Omit "or the Loan Fund". Note: The heading to section 12 is altered by omitting "or Loan Fund". 52 Section 14 Omit "borrowing,", substitute "borrowing and". 53 Section 14 Omit "and for the purposes of making payments to the Consolidated Revenue Fund in accordance with section 15". 54 Section 15 Repeal the section. 55 Section 16 Omit "and the Loan Fund are", substitute "is". Vocational Education and Training Funding Act 1992 56 Sections 10 and 13 Repeal the sections. 57 Section 14 Omit "and the Loan Fund are", substitute "is". Part 2—Special Accounts and references to paid to the Consolidated Revenue Fund Aboriginal Land (Lake Condah and Framlingham Forest) Act 1987 58 Section 38 Repeal the section, substitute: 38 Credit of amounts to and debits from Accounts (1) The Accounts referred to in subsections (2), (4) and (6) are Special Accounts for the purposes of the Financial Management and Accountability Act 1997. Condah Land Account (2) There is continued in existence the Condah Land Account. Note: The Account was established by subsection 5(3) of the Financial Management Legislation Amendment Act 1999. (3) There must be credited to the Condah Land Account, from time to time, amounts determined by the regulations. Framlingham Forest Account (4) There is continued in existence the Framlingham Forest Account. Note: The Account was established by subsection 5(3) of the Financial Management Legislation Amendment Act 1999. (5) There must be credited to the Framlingham Forest Account, from time to time, amounts determined by the regulations. Aboriginal Advancement Account (6) The Aboriginal Advancement Account is established for the purpose of furthering the social and economic advancement of Aboriginal people living in Victoria. (7) The amount standing to the credit of the Condah Land Account must be applied as follows: (a) one‑half must be debited and paid by the Commonwealth to an Aboriginal Corporation nominated by the Minister; (b) one‑half must be debited for crediting under subsection (8). (8) Whenever an amount is debited from the Condah Land Account under paragraph (7)(b), an equal amount must be credited to the Aboriginal Advancement Account. (9) The amount standing to the credit of the Framlingham Forest Account must be applied as follows: (a) one‑half must be debited and paid by the Commonwealth to the Kirrae Whurrong Aboriginal Corporation; (b) one‑half must be debited for crediting under subsection (10). (10) Whenever an amount is debited from the Framlingham Forest Account under paragraph (9)(b), an equal amount must be credited to the Aboriginal Advancement Account. (11) The Minister may debit the Aboriginal Advancement Account for the purpose mentioned in subsection (6). Amounts equal to the amounts debited are paid by the Commonwealth. (12) The Minister may, at any time, direct that, from a specified date: (a) amounts standing to the credit of the Aboriginal Advancement Account at that date are to be debited and paid by the Commonwealth to; and (b) one‑half of the royalties credited to the Condah Land Account or the Framlingham Forest Account (which would otherwise be debited from the Account under paragraph (7)(b) or (9)(b)) are to be debited and paid by the Commonwealth to; a body nominated by that Minister that is representative of Aboriginals and is established and administered by Aboriginals for the advancement of Aboriginals. (13) If interest is received by the Commonwealth from the investment of an amount standing to the credit of an Account continued in existence or established by or under this section, an amount equal to the interest must be credited to that Account. Aboriginal Land Rights (Northern Territory) Act 1976 59 Subsection 3(1) Insert: Account means the Aboriginals Benefit Account continued in existence by section 62. 60 Subsection 3(1) (definition of Reserve) Repeal the definition. 61 Subsection 35(2A) Omit "64(7)", substitute "64(8)". 62 Part VI (heading) Repeal the heading, substitute: Part VI—Aboriginals Benefit Account 63 Sections 62 and 62A Repeal the sections, substitute: 62 Aboriginals Benefit Account (1) There is continued in existence the Aboriginals Benefit Account. Note: The Account was established by subsection 5(3) of the Financial Management Legislation Amendment Act 1999. (2) The Account is a Special Account for the purposes of the Financial Management and Accountability Act 1997. (3) If interest is received by the Commonwealth from the investment of an amount standing to the credit of the Account, an amount equal to the interest must be credited to the Account. 64 Sections 63, 64 and 64A Repeal the sections, substitute: 63 Credit of amounts to Account (1) Subject to subsection (2), there must be credited to the Account, from time to time, amounts equal to the amounts of any royalties received by the Commonwealth or the Northern Territory in respect of a mining interest in Aboriginal land. (2) If, because of an increase in the rate of royalty since 26 January 1977, an amount of royalties received by the Commonwealth in respect of a mining interest in the area of Aboriginal land described in Schedule 5 is higher than the amount that, but for that increase, the Commonwealth would have received in respect of that mining interest, such part only of the increase in the amount of those royalties as is determined by the Minister is to be taken into account in calculating the amount to be credited to the Account under subsection (1) in respect of those royalties. (3) If: (a) after 17 January 1990, a mining interest in respect of Aboriginal land in the Northern Territory has been granted under: (i) subsection 51(1A) of the Lands Acquisition Act 1955 in so far as it applies by virtue of subsection 124(8) of the Lands Acquisition Act 1989; or (ii) regulations made for the purposes of subsection 124(1) of the Lands Acquisition Act 1989; and (b) because of an increase in the rate of royalty since the grant of the mining interest, an amount of royalties received by the Commonwealth in respect of the mining interest is higher than the amount that, but for that increase, the Commonwealth would have received in respect of that mining interest; such part only of the increase in the amount of those royalties as is determined by the Minister is to be taken into account in calculating the amount to be credited to the Account under subsection (1) in respect of those royalties. (4) If mining operations for minerals are carried on under the Atomic Energy Act 1953 or any other Act on Aboriginal land by, or on behalf of, the Commonwealth, the Northern Territory or an Authority, there must be credited to the Account, from time to time, payments in respect of those mining operations of such amounts as are determined in accordance with subsection (5). (5) Amounts payable under subsection (4) are: (a) such amounts as would be payable to the Crown as royalties if the mining operations were carried on in accordance with the law of the Northern Territory relating to mining for minerals and the royalties were payable at the rate fixed by that law immediately before 26 January 1977; or (b) if the Minister administering the Act under which the mining operations are carried on and the Minister administering this Act jointly determine that amounts higher than the amounts referred to in paragraph (a) are to be payable under subsection (4) in respect of particular mining operations—the amounts so determined. (6) There must be credited to the Account amounts equal to any money paid by any person to the Commonwealth for the purposes of the Account. (7) There must be credited to the Account amounts equal to any amounts from time to time received by the Commonwealth as interest on, or as repayment of, any loan made under subsection 64(4). 64 Debits from the Account (1) There must be debited from the Account from time to time, and paid by the Commonwealth for distribution between or among the Land Councils in such proportions as the Minister determines having regard to the number of Aboriginals living in the area of each Council, an amount equal to 40% of the amounts credited to the Account in accordance with subsection 63(1) or (4). (2) If the distribution referred to in subsection (1) is between 2 Land Councils only, the Minister must determine the proportions for the purposes of that distribution as 50% for each Council. (3) There must be debited from the Account and paid by the Commonwealth, from time to time, to each Land Council in the area of which a mining interest referred to in subsection 63(1) is situated, or mining operations referred to in subsection 63(4) are being carried on, an amount equal to 30% of any amounts: (a) credited to the Account in accordance with subsection 63(1) in respect of that mining interest; or (b) credited to the Account in accordance with subsection 63(4) in respect of those mining operations; as the case may be. (4) There must be debited from the Account and paid by the Commonwealth such other amounts as the Minister directs to be paid or applied to or for the benefit of Aboriginals living in the Northern Territory. (5) A payment of an amount debited from the Account under subsection (4) may be by way of a loan (whether secured or unsecured) by the Commonwealth on such conditions as the Minister thinks fit. (6) There must be debited from the Account and paid by the Commonwealth such amounts to meet the expenses of administering the Account as the Minister directs. (7) Amounts that the Minister directs to be debited from the Account under subsection (4) or (6) must be paid or applied in accordance with the direction. (8) Where, at any time, the Minister is satisfied that a Land Council is, or may be, unable to meet its administrative costs, in accordance with section 34, from money that is, or may become, available to it for the purpose, the Minister may direct that such amount as the Minister specifies in the direction must be paid to the Land Council by the Commonwealth and debited from the Account for the purpose of meeting those costs. 64A Debit of additional amounts from Account (1) The Minister may, in his or her discretion, from time to time, by written instrument, direct the debit from the Account of such amounts as he or she specifies in the direction. (2) If the Minister directs, under subsection (1), the debit of a specified amount from the Account, neither subsection 221ZB(1) of the Income Tax Assessment Act 1936 nor section 12‑320 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to the debit of that amount. But there must also be debited from the Account such additional amount as would be necessary to discharge any liability for mining withholding tax in accordance with Division 11C of Part III of the Income Tax Assessment Act 1936 in respect of the first‑mentioned amount. The debit of that additional amount discharges that liability. (3) The Minister must, in a direction under subsection (1), specify, in relation to each amount that he or she directs be debited from the Account: (a) that the amount is to be taken, for the purposes of this section, to have been debited from the Account in relation to a specified Land Council; or (b) that specified amounts that are, in the aggregate, equal to that amount are to be respectively taken, for the purposes of this section, to have been debited from the Account in relation to specified Land Councils. (4) If, in consequence of a direction by the Minister under subsection (1) that an amount be debited from the Account, an additional amount is also debited from the Account in accordance with subsection (2), the Minister must, by written instrument, direct, in relation to that additional amount: (a) that the additional amount is to be taken, for the purposes of this section, to have been debited from the Account in relation to a specified Land Council; or (b) that specified amounts that are, in the aggregate, equal to the additional amount are to be respectively taken for the purposes of this section, to have been debited from the Account in relation to specified Land Councils. (5) The Minister must, in specifying under subsection (3) that an amount is to be taken, for the purposes of this section, to have been debited from the Account in relation to a specified Land Council, ensure that the aggregate of that amount and the amount or amounts (if any) specified in a previous direction or previous directions under subsection (1) in relation to that Land Council does not exceed the total of the amounts paid by the Commonwealth, after 30 June 1978, to that Land Council for the purpose of meeting the administrative costs of that Land Council. (6) An amount that is to be taken for the purposes of this section to have been debited from the Account in respect of a particular Land Council must nonetheless be taken into account for the purposes of subsection 64(1) as if it had been debited from the Account and paid by the Commonwealth in accordance with that subsection to the Land Council. (7) The reference in subsection (5) to amounts paid by the Commonwealth to a Land Council for the purpose of meeting the administrative costs of that Land Council does not include a reference to: (a) any amount that is paid to that Land Council under an agreement under subsection 44(1) or (2); or (b) any amount that is paid to that Land Council out of the appropriation made by item 07 of subdivision 3 of Division 640 of the Appropriation