Commonwealth: Financial Framework Legislation Amendment Act (No. 2) 2012 (Cth)

Financial Framework Legislation Amendment Act (No. 2) 2012 No. 82, 2012 An Act to amend the law relating to finance, and for other purposes Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Amendments Australian Animal Health Council (Live‑stock Industries) Funding Act 1996 Australian Maritime Safety Authority Act 1990 Australian Meat and Live‑stock Industry Act 1997 ComSuper Act 2011 Dairy Produce Act 1986 Defence Force Retirement and Death Benefits Act 1973 Egg Industry Service Provision Act 2002 Forestry Marketing and Research and Development Services Act 2007 Governor‑General Act 1974 Horticulture Marketing and Research and Development Services Act 2000 Local Government (Financial Assistance) Act 1995 Military Superannuation and Benefits Act 1991 National Residue Survey Administration Act 1992 Parliamentary Contributory Superannuation Act 1948 Pig Industry Act 2001 Primary Industries and Energy Research and Development Act 1989 Same‑Sex Relationships (Equal Treatment in Commonwealth Laws—Superannuation) Act 2008 Superannuation Act 1976 Superannuation Act 1990 Taxation Administration Act 1953 Wool Services Privatisation Act 2000 Schedule 2—Validation of certain benefits under the Defence Force Retirement and Death Benefits Act 1973 Financial Framework Legislation Amendment Act (No. 2) 2012 No. 82, 2012 An Act to amend the law relating to finance, and for other purposes [Assented to 28 June 2012] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Financial Framework Legislation Amendment Act (No. 2) 2012. 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 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 28 June 2012 2. Schedule 1 The day after this Act receives the Royal Assent. 29 June 2012 3. Schedule 2 The day after this Act receives the Royal Assent. 29 June 2012 Note: This table relates only to the provisions of this Act as originally enacted.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. 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. Schedule 1—Amendments Australian Animal Health Council (Live‑stock Industries) Funding Act 1996 1 Before subsection 4(1) Insert: Commonwealth payments to Australian Animal Health Council 2 Subsection 4(2) Omit "less the Commonwealth's costs in collecting or recovering those amounts and in administering this subsection". 3 After subsection 4(2) Insert: Conditions of Commonwealth payment (2A) The payments made under subsection (2) are subject to the condition that the Australian Animal Health Council will pay to the Commonwealth an amount equal to the Commonwealth's costs in: (a) collecting or recovering the amounts of levy, charge or penalty to which the payments relate; and (b) administering subsection (2) in relation to the making of the payments. 4 Subsection 4(3) Omit "subsections (4)", substitute "subsections (3A), (4)". 5 After subsection 4(3) Insert: (3A) The first priority is to apply the Commonwealth payment in making a payment to the Commonwealth for the purpose of discharging any liability of the Australian Animal Health Council under subsection (2A). 6 Subsection 4(4) Omit "first priority", substitute "second priority". 7 Subsection 4(5) Omit "second priority", substitute "third priority". 8 Subsections 4(6) and (7) Omit "third priority", substitute "fourth priority". 9 At the end of section 4 Add: Recovery of Commonwealth costs (9) An amount payable by the Australian Animal Health Council under subsection (2A): (a) is a debt due to the Commonwealth; and (b) may be recovered by the Minister, on behalf of the Commonwealth, by action in a court of competent jurisdiction. Setting off Council payment to Commonwealth (10) The Commonwealth may set off an amount payable to it under subsection (2A) against a payment the Commonwealth must make under subsection (2). 10 Subsection 4A(1) Omit "less the Commonwealth's costs in collecting or recovering those amounts and in administering this subsection". 11 After subsection 4A(1) Insert: Conditions of Commonwealth payment (1A) The payments made under subsection (1) are subject to the condition that the Australian Animal Health Council will pay to the Commonwealth an amount equal to the Commonwealth's costs in: (a) collecting or recovering the amounts of levy or penalty to which the payments relate; and (b) administering subsection (1) in relation to the making of the payments. 12 Subsection 4A(2) (heading) Repeal the heading. 13 After subsection 4A(2) Insert: First priority for applying Commonwealth payment (2A) As first priority, the Australian Animal Health Council is to apply the Commonwealth payment in making a payment to the Commonwealth for the purpose of discharging any liability of the Australian Animal Health Council under subsection (1A). 14 Subsection 4A(3) (heading) Repeal the heading, substitute: Second priority for applying Commonwealth payment 15 Subsection 4A(3) Omit "first priority", substitute "second priority". 16 Subsection 4A(4) (heading) Repeal the heading, substitute: Third priority for applying Commonwealth payment 17 Subsection 4A(4) Omit "second priority", substitute "third priority". 18 Subsection 4A(5) (heading) Repeal the heading, substitute: Fourth priority for applying Commonwealth payment 19 Subsection 4A(5) Omit "third priority", substitute "fourth priority". 20 After subsection 4A(7) Insert: Recovery of Commonwealth costs (7A) An amount payable by the Australian Animal Health Council under subsection (1A): (a) is a debt due to the Commonwealth; and (b) may be recovered by the Minister, on behalf of the Commonwealth, by action in a court of competent jurisdiction. Setting off Council payment to Commonwealth (7B) The Commonwealth may set off an amount payable to it under subsection (1A) against a payment the Commonwealth must make under subsection (1). 21 Subsection 4A(8) (heading) Repeal the heading. 22 Subsections 6(5) and 7(5) Omit "third priority", substitute "fourth priority". 23 Application—sections 4 and 4A of the Australian Animal Health Council (Live‑stock Industries) Funding Act 1996 (1) The amendments of subsections 4(2) and 4A(1) of the Australian Animal Health Council (Live‑stock Industries) Funding Act 1996 made by this Schedule apply in relation to payments made to the Australian Animal Health Council during: (a) the month next following the month in which this item commences; or (b) a later month. (2) Subsections 4(2A) and 4A(1A) of the Australian Animal Health Council (Live‑stock Industries) Funding Act 1996 as amended by this Schedule apply in relation to payments made to the Australian Animal Health Council during: (a) the month next following the month in which this item commences; or (b) a later month. Australian Maritime Safety Authority Act 1990 24 Subsection 48(1) Repeal the subsection, substitute: (1) There are to be paid to the Authority amounts equal to: (a) amounts of levy received, or purportedly received, by the Commonwealth under: (i) the Marine Navigation Levy Act 1989; and (ii) the Marine Navigation (Regulatory Functions) Levy Act 1991; and (iii) the Protection of the Sea (Shipping Levy) Act 1981; and (b) amounts received, or purportedly received, by the Commonwealth, under section 8 of the Protection of the Sea (Shipping Levy Collection) Act 1981, as amounts on account of levy; and (c) amounts of penalty received, or purportedly received, by the Commonwealth under: (i) the Marine Navigation Levy Collection Act 1989; and (ii) the Marine Navigation (Regulatory Functions) Levy Collection Act 1991; and (iii) the Protection of the Sea (Shipping Levy Collection) Act 1981. (1A) If an amount referred to in paragraph (1)(a), (b) or (c) is refunded, the Authority must pay to the Commonwealth an amount equal to the refund. (1B) The Minister may, on behalf of the Commonwealth, set off an amount payable by the Authority under subsection (1A) against an amount that is payable to the Authority under subsection (1). 25 Section 57 After "34", insert ", 48". 26 Application—section 48 of the Australian Maritime Safety Authority Act 1990 (1) Despite the repeal of subsection 48(1) of the Australian Maritime Safety Authority Act 1990 by this Schedule, that subsection continues to apply, after the commencement of this item, in relation to amounts received by the Commonwealth before the commencement of this item, as if that repeal had not happened. (2) Subsection 48(1) of the Australian Maritime Safety Authority Act 1990 as amended by this Schedule applies in relation to amounts received by the Commonwealth after the commencement of this item. Australian Meat and Live‑stock Industry Act 1997 27 Subsection 66(3) Repeal the subsection, substitute: (3) The payments made under subsection (1) to the industry research body during a particular financial year are subject to the condition that, if: (a) before the end of 31 October next following the financial year, the Secretary determines the amount of the gross value of production of the industry for the financial year; and (b) as at the end of 31 October next following the financial year, the sum of the amounts that were paid to the industry research body under subsection (1) during the financial year exceeds 0.5% of the amount of the gross value of production of the industry for the financial year as determined by the Secretary; the industry research body will pay to the Commonwealth an amount equal to the excess. Note: This ensures that the sum of the amounts that are retained by the industry research body in relation to the financial year does not exceed 0.5% of the amount of the gross value of production of the industry for the financial year as determined by the Secretary. (3A) If: (a) before the end of 31 October next following a financial year, the Secretary has not determined under subsection (3) the amount of the gross value of production of the industry for the financial year; and (b) the Secretary has determined under subsection (3) the amount of the gross value of production of the industry for the previous financial year; the Secretary is taken to have made, immediately before the end of that 31 October, a determination under subsection (3) that the amount of the gross value of production of the industry for the financial year is equal to the amount of the gross value of production of the industry determined under subsection (3) for the previous financial year. (3B) An amount payable under subsection (3) by the industry research body: (a) is a debt due to the Commonwealth; and (b) may be recovered by the Minister, on behalf of the Commonwealth, by action in a court of competent jurisdiction. (3C) A determination made under subsection (3) is not a legislative instrument. 28 At the end of section 66 Add: (5) If: (a) an amount (the first amount) is payable by the industry research body under subsection (3); and (b) another amount (the second amount) is payable by the Commonwealth to the industry research body under subsection (1); the Minister may, on behalf of the Commonwealth, set off the whole or a part of the first amount against the whole or a part of the second amount. 29 Before paragraph 67(3)(a) Insert: (aa) in making payments to the Commonwealth under subsection 66(3); and 30 Application—section 66 of the Australian Meat and Live‑stock Industry Act 1997 (1) Despite the amendments of the Australian Meat and Live‑stock Industry Act 1997 by this Schedule, section 66 of that Act continues to apply, after the commencement of this item, in relation to amounts paid to the industry research body during: (a) the financial year in which this item commences; or (b) an earlier financial year; as if those amendments had not been made. (2) Subsection 66(3) of the Australian Meat and Live‑stock Industry Act 1997 as amended by this Schedule applies in relation to amounts paid to the industry research body during: (a) the financial year next following the financial year in which this item commences; or (b) a later financial year. 31 Transitional—determinations made under section 66 of the Australian Meat and Live‑stock Industry Act 1997 Subsection 66(3A) of the Australian Meat and Live‑stock Industry Act 1997 as amended by this Schedule has effect as if a determination under repealed subsection 66(3) of the Australian Meat and Live‑stock Industry Act 1997 had been made under subsection 66(3) of that Act as amended by this Schedule. ComSuper Act 2011 32 Subsection 25(1) After "this Act", insert "or any other law of the Commonwealth". Dairy Produce Act 1986 33 Paragraph 5(2)(b) Repeal the paragraph, substitute: (b) matching payments are spent by the body on: (i) research and development activities for the benefit of the Australian dairy industry and the Australian community generally; and (ii) making payments to the Commonwealth under subsection 6(4). 34 Section 6 (heading) Repeal the heading, substitute: 6 Appropriation for payments under funding contract etc. 35 Subsection 6(4) Repeal the subsection, substitute: Matching payments—retention limit (4) The matching payments made to the eligible body during a particular financial year are subject to the condition that, if: (a) before the end of 31 October next following the financial year, the Minister determines the amount of the gross value of whole milk produced in Australia in the financial year; and (b) as at the end of 31 October next following the financial year, the sum of the matching payments that were paid to the eligible body during the financial year exceeds the lesser of: (i) 0.5% of the amount of the gross value of whole milk produced in Australia in the financial year as determined by the Minister; and (ii) 50% of the amount spent by the eligible body in the financial year on activities that qualify, under the funding contract, as research and development activities; the eligible body will pay to the Commonwealth an amount equal to the excess. Note: This ensures that the sum of the matching payments that are retained by the eligible body in relation to the financial year does not exceed the lesser of the amounts calculated under subparagraphs (b)(i) and (b)(ii). (4A) If: (a) before the end of 31 October next following a financial year, the Minister has not determined under subsection (4) the amount of the gross value of whole milk produced in Australia in the financial year; and (b) the Minister has determined under subsection (4) the amount of the gross value of whole milk produced in Australia in the previous financial year; the Minister is taken to have made, immediately before the end of that 31 October, a determination under subsection (4) that the amount of the gross value of whole milk produced in Australia in the financial year is equal to the amount of the gross value of whole milk produced in Australia determined under subsection (4) for the previous financial year. (4B) An amount payable under subsection (4) by the eligible body: (a) is a debt due to the Commonwealth; and (b) may be recovered by the Minister, on behalf of the Commonwealth, by action in a court of competent jurisdiction. (4C) A determination made under subsection (4) is not a legislative instrument. 36 Subsection 6(6) (note) Omit "cap in paragraph (4)(a)", substitute "condition in subparagraph (4)(b)(i)". 37 Paragraph 6(7)(b) Omit "paragraph (4)(a)", substitute "subparagraph (4)(b)(i)". 38 Paragraph 6(7)(b) Omit "matching payments", substitute "net matching payments". 39 Subsection 6(7) (formula) Repeal the formula, substitute: 40 At the end of section 6 Add: Set off (8) If: (a) an amount (the first amount) is payable by the eligible body under subsection (4); and (b) another amount (the second amount) is payable by the Commonwealth to the eligible body under the funding contract; the Minister may, on behalf of the Commonwealth, set off the whole or a part of the first amount against the whole or a part of the second amount. Net matching payments (9) For the purposes of this section, net matching payments for a financial year means the total of the matching payments made to the eligible body during the financial year, less the amount payable by the eligible body under subsection (4) as a condition of those matching payments. 41 Application—section 6 of the Dairy Produce Act 1986 (1) Despite the amendments of the Dairy Produce Act 1986 by this Schedule, section 6 of that Act continues to apply, after the commencement of this item, in relation to matching payments made to the eligible body during: (a) the financial year in which this item commences; or (b) an earlier financial year; as if those amendments had not been made. (2) Subsection 6(4) of the Dairy Produce Act 1986 as amended by this Schedule applies in relation to matching payments made to the eligible body during: (a) the financial year next following the financial year in which this item commences; or (b) a later financial year. 42 Transitional—determinations made under section 6 of the Dairy Produce Act 1986 Subsection 6(4A) of the Dairy Produce Act 1986 as amended by this Schedule has effect as if a determination under repealed subsection 6(4) of the Dairy Produce Act 1986 had been made under subsection 6(4) of that Act as amended by this Schedule. Defence Force Retirement and Death Benefits Act 1973 43 After section 124A Insert: 124B Recoverable payments (1) If, apart from this subsection, the Commonwealth does not have power, under this Act or the previous legislation, to pay an amount (the relevant amount) to a person (the recipient) purportedly as a benefit, then the Commonwealth may pay the relevant amount to the recipient. Recovery (2) If a payment is made under subsection (1) to the recipient, the relevant amount: (a) is a debt due to the Commonwealth by the recipient; and (b) may be recovered by the Chief Executive Officer of ComSuper, on behalf of the Commonwealth, in a court of competent jurisdiction. Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). (3) If: (a) a payment is made under subsection (1) to the recipient; and (b) the recipient is receiving, or is entitled to receive, a benefit; then: (c) the relevant amount; or (d) such part of the relevant amount as the Chief Executive Officer of ComSuper determines; may, if the Chief Executive Officer of ComSuper so directs, be recovered by deduction from that benefit. Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). (4) For the purposes of subsections 126(4) and (5), in determining whether an amount is payable, disregard subsection (1) of this section. (5) If the relevant amount is recovered under subsection 126(4) or (5), the relevant amount cannot be recovered under subsection (2) or (3) of this section. (6) If the relevant amount is recovered under subsection (2) or (3) of this section, the relevant amount cannot be recovered under subsection 126(4) or (5). Benefit (7) For the purposes of this section, benefit includes pension or other money payable under the previous legislation. 124C Recoverable death payments (1) If, apart from this subsection, the Commonwealth does not have power, under this Act or the previous legislation, to pay an amount (the relevant amount) in any of the following circumstances: (a) the relevant amount is deposited to an account kept in the name of a deceased person; (b) the relevant amount is deposited to an account kept in the names of a deceased person and another person; (c) the relevant amount is paid by way of a cheque made out to a deceased person; the Commonwealth may pay the relevant amount in the circumstances mentioned in paragraph (a), (b) or (c), so long as: (d) on the last day on which changes could reasonably be made to the payment of the relevant amount, the Chief Executive Officer of ComSuper did not know that the deceased person had died; and (e) apart from this subsection, the relevant amount would have been payable as a benefit to the deceased person if the deceased person had not died. (2) If a payment is made under subsection (1), the relevant amount is taken to have been paid to the deceased person's estate. Recovery (3) If a payment is made under subsection (1), the relevant amount: (a) is a debt due to the Commonwealth by the legal personal representative of the deceased person; and (b) may be recovered by the Chief Executive Officer of ComSuper, on behalf of the Commonwealth, in a court of competent jurisdiction. Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). (4) For the purposes of subsections 126(4) and (5), in determining whether an amount is payable, disregard subsection (1) of this section. (5) If the relevant amount is recovered under subsection 126(4) or (5), the relevant amount cannot be recovered under subsection (3) of this section. (6) If the relevant amount is recovered under subsection (3) of this section, the relevant amount cannot be recovered under subsection 126(4) or (5). Benefit (7) For the purposes of this section, benefit includes pension or other money payable under the previous legislation. 124D Reports about recoverable payments and recoverable death payments (1) During the applicable publication period for a reporting period, the Secretary of the Department must cause to be published, in such manner as the Secretary thinks fit, a report that sets out: (a) both: (i) the number of payments made under subsection 124B(1) during the reporting period; and (ii) the total amount of those payments; and (b) both: (i) the number of payments made under subsection 124C(1) during the reporting period; and (ii) the total amount of those payments. (2) However, a report is not required if: (a) the number mentioned in subparagraph (1)(a)(i) is zero; and (b) the number mentioned in subparagraph (1)(b)(i) is zero. Deferred reporting (3) Paragraph (1)(a) of this section does not require a report to deal with a payment unless, before the preparation of the report, a Departmental official was aware the payment was made under subsection 124B(1). (4) Paragraph (1)(b) of this section does not require a report to deal with a payment unless, before the preparation of the report, a Departmental official was aware the payment was made under subsection 124C(1). (5) For the purposes of this section, if: (a) a payment was made under subsection 124B(1) or 124C(1) in a reporting period; and (b) either: (i) because of subsection (3) of this section, paragraph (1)(a) of this section did not require a report to deal with the payment; or (ii) because of subsection (4) of this section, paragraph (1)(b) of this section did not require a report to deal with the payment; and (c) during a later reporting period, a Departmental official becomes aware that the payment was made under subsection 124B(1) or 124C(1), as the case may be; the payment is subject to a deferred reporting obligation in relation to the later reporting period. (6) If one or more payments made under subsection 124B(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Secretary of the Department must, during the applicable publication period for the later reporting period: (a) prepare a report that sets out: (i) the number of those payments; and (ii) the total amount of those payments; and (iii) the reporting period during which the payments were made; and (b) if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and (c) if paragraph (b) does not apply—publish, in such manner as the Secretary thinks fit, the paragraph (a) report. (7) If one or more payments made under subsection 124C(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Secretary of the Department must, during the applicable publication period for the later reporting period: (a) prepare a report that sets out: (i) the number of those payments; and (ii) the total amount of those payments; and (iii) the reporting period during which the payments were made; and (b) if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and (c) if paragraph (b) does not apply—publish, in such manner as the Secretary thinks fit, the paragraph (a) report. Reporting period (8) For the purposes of this section, a reporting period is: (a) a financial year; or (b) if a shorter recurring period is specified in a legislative instrument made by the Minister—that period. Applicable publication period (9) For the purposes of this section, the applicable publication period for a reporting period is the period of: (a) 4 months; or (b) if a lesser number of months is specified, in relation to the reporting period, in a legislative instrument made by the Minister—that number of months; beginning immediately after the end of the reporting period. Departmental official (10) For the purposes of this section, Departmental official means an official (within the meaning of the Financial Management and Accountability Act 1997) who is in the Department or is part of the Department. Egg Industry Service Provision Act 2002 44 Paragraph 7(2)(c) Repeal the paragraph, substitute: (c) matching payments are spent by the body on: (i) research and development activities for the benefit of the Australian egg industry and the Australian community generally; and (ii) making payments to the Commonwealth under subsection 8(3). 45 Section 8 (heading) Repeal the heading, substitute: 8 Appropriation for payments under funding contract etc. 46 Subsection 8(3) Repeal the subsection, substitute: Matching payments—retention limit (3) The matching payments made to the industry services body during a particular financial year are subject to the condition that, if: (a) before the end of 31 October next following the financial year, the Minister determines the amount of the gross value of egg production in Australia in the financial year; and (b) as at the end of 31 October next following the financial year, the sum of the matching payments that were paid to the industry services body during the financial year exceeds the lesser of: (i) 0.5% of the amount of the gross value of egg production in Australia in the financial year as determined by the Minister; and (ii) 50% of the amount spent by the industry services body in the financial year on activities that qualify, under the funding contract, as research and development activities; the industry services body will pay to the Commonwealth an amount equal to the excess. Note: This ensures that the sum of the matching payments that are retained by the industry services body in relation to the financial year does not exceed the lesser of the amounts calculated under subparagraphs (b)(i) and (b)(ii). (3A) If: (a) before the end of 31 October next following a financial year, the Minister has not determined under subsection (3) the amount of the gross value of egg production in Australia in the financial year; and (b) the Minister has determined under subsection (3) the amount of the gross value of egg production in Australia in the previous financial year; the Minister is taken to have made, immediately before the end of that 31 October, a determination under subsection (3) that the amount of the gross value of egg production in Australia in the financial year is equal to the amount of the gross value of egg production in Australia determined under subsection (3) for the previous financial year. (3B) An amount payable under subsection (3) by the industry services body: (a) is a debt due to the Commonwealth; and (b) may be recovered by the Minister, on behalf of the Commonwealth, by action in a court of competent jurisdiction. (3C) A determination made under subsection (3) is not a legislative instrument. 47 Subsection 8(5) (note) Omit "or (3)(a)", substitute "or the condition in subparagraph (3)(b)(i)". 48 Paragraph 8(6)(b) Omit "or paragraph (3)(a)", substitute "or subparagraph (3)(b)(i)". 49 Paragraph 8(6)(b) Omit "matching payments", substitute "net matching payments". 50 Subsection 8(6) (formula) Repeal the formula, substitute: 51 At the end of section 8 Add: Set off (7) If: (a) an amount (the first amount) is payable by the industry services body under subsection (3); and (b) another amount (the second amount) is payable by the Commonwealth to the industry services body under the funding contract; the Minister may, on behalf of the Commonwealth, set off the whole or a part of the first amount against the whole or a part of the second amount. Net matching payments (8) For the purposes of this section, net matching payments for a financial year means the total of the matching payments made to the industry services body during the financial year, less the amount payable by the industry services body under subsection (3) as a condition of those matching payments. 52 Application—section 8 of the Egg Industry Service Provision Act 2002 (1) Despite the amendments of the Egg Industry Service Provision Act 2002 by this Schedule, section 8 of that Act continues to apply, after the commencement of this item, in relation to matching payments made to the industry services body during: (a) the financial year in which this item commences; or (b) an earlier financial year; as if those amendments had not been made. (2) Subsection 8(3) of the Egg Industry Service Provision Act 2002 as amended by this Schedule applies in relation to matching payments made to the industry services body during: (a) the financial year next following the financial year in which this item commences; or (b) a later financial year. 53 Transitional—determinations made under section 8 of the Egg Industry Service Provision Act 2002 Subsection 8(3A) of the Egg Industry Service Provision Act 2002 as amended by this Schedule has effect as if a determination under repealed subsection 8(3) of the Egg Industry Service Provision Act 2002 had been made under subsection 8(3) of that Act as amended by this Schedule. Forestry Marketing and Research and Development Services Act 2007 54 Section 7 Omit "cannot exceed limits", substitute "are subject to limits". 55 Paragraph 8(2)(b) Omit "or both", substitute "or more". 56 After subparagraph 8(2)(b)(i) Insert: (ia) payments by the company to the Commonwealth under subsection 9(4); 57 Section 9 (heading) Repeal the heading, substitute: 9 Appropriation for payments under funding contract etc. 58 Subsection 9(4) Repeal the subsection, substitute: Matching payments—retention limit (4) The matching payments made to the company during a particular financial year are subject to the condition that, if: (a) before the end of 31 October next following the financial year, the Minister determines the amount of the gross value of production of the Australian forestry industry in the financial year; and (b) as at the end of 31 October next following the financial year, the sum of the matching payments that were paid to the company during the financial year exceeds the lesser of: (i) 0.5% of the amount of the gross value of production of the Australian forestry industry in the financial year as determined by the Minister; and (ii) 50% of the amount spent by the company in the financial year on activities that qualify, under the funding contract, as research and development activities; the company will pay to the Commonwealth an amount equal to the excess. Note: This ensures that the sum of the matching payments that are retained by the company in relation to the financial year does not exceed the lesser of the amounts calculated under subparagraphs (b)(i) and (b)(ii). (4A) If: (a) before the end of 31 October next following a financial year, the Minister has not determined under subsection (4) the amount of the gross value of production of the Australian forestry industry in the financial year; and (b) the Minister has determined under subsection (4) the amount of the gross value of production of the Australian forestry industry in the previous financial year; the Minister is taken to have made, immediately before the end of that 31 October, a determination under subsection (4) that the amount of the gross value of production of the Australian forestry industry in the financial year is equal to the amount of the gross value of production of the Australian forestry industry determined under subsection (3) for the previous financial year. (4B) An amount payable under subsection (4) by a company: (a) is a debt due to the Commonwealth; and (b) may be recovered by the Minister, on behalf of the Commonwealth, by action in a court of competent jurisdiction. (4C) A determination made under subsection (4) is not a legislative instrument. 59 Subsection 9(6) (note) Omit "cap in paragraph (4)(a)", substitute "condition in subparagraph (4)(b)(i)". 60 Paragraph 9(7)(b) Omit "paragraph (4)(a)", substitute "subparagraph (4)(b)(i)". 61 Paragraph 9(7)(b) Omit "matching payments", substitute "net matching payments". 62 Subsection 9(7) (formula) Repeal the formula, substitute: 63 At the end of section 9 Add: Set off (8) If: (a) an amount (the first amount) is payable by the company under subsection (4); and (b) another amount (the second amount) is payable by the Commonwealth to the company under the funding contract; the Minister may, on behalf of the Commonwealth, set off the whole or a part of the first amount against the whole or a part of the second amount. Net matching payments (9) For the purposes of this section, net matching payments for a financial year means the total of the matching payments made to the company during the financial year, less the amount payable by the company under subsection (4) as a condition of those matching payments. 64 Application—section 9 of the Forestry Marketing and Research and Development Services Act 2007 (1) Despite the amendments of the Forestry Marketing and Research and Development Services Act 2007 by this Schedule, section 9 of that Act continues to apply, after the commencement of this item, in relation to matching payments made to the company during: (a) the financial year in which this item commences; or (b) an earlier financial year; as if those amendments had not been made. (2) Subsection 9(4) of the Forestry Marketing and Research and Development Services Act 2007 as amended by this Schedule applies in relation to matching payments made to the company during: (a) the financial year next following the financial year in which this item commences; or (b) a later financial year. 65 Transitional—determinations made under section 9 of the Forestry Marketing and Research and Development Services Act 2007 Subsection 9(4A) of the Forestry Marketing and Research and Development Services Act 2007 as amended by this Schedule has effect as if a determination under repealed subsection 9(4) of the Forestry Marketing and Research and Development Services Act 2007 had been made under subsection 9(4) of that Act as amended by this Schedule. Governor‑General Act 1974 66 After section 4B Insert: 4C Recoverable payments (1) If, apart from this subsection, the Commonwealth does not have power under this Act to pay an amount (the relevant amount) to a person (the recipient) purportedly as a benefit, then the Commonwealth may pay the relevant amount to the recipient. Recovery (2) If a payment is made under subsection (1) to the recipient, the relevant amount: (a) is a debt due to the Commonwealth by the recipient; and (b) may be recovered by the designated Secretary, on behalf of the Commonwealth, in a court of competent jurisdiction. Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). (3) If: (a) a payment is made under subsection (1) to the recipient; and (b) the recipient is receiving, or is entitled to receive, a benefit; then: (c) the relevant amount; or (d) such part of the relevant amount as the designated Secretary determines; may, if the designated Secretary so directs, be recovered by deduction from that benefit. Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). Appropriation (4) For the purposes of subsection 4AA(5), if a payment under subsection (1) of this section relates to a benefit under subsection 4AA(2), the payment is taken to be a benefit under subsection 4AA(2). (5) For the purposes of section 5, if a payment under subsection (1) of this section relates to an allowance under section 4, the payment is taken to be an allowance under section 4. Benefit (6) For the purposes of this section, benefit means: (a) an allowance under section 4; or (b) a benefit under subsection 4AA(2). Designated Secretary (7) For the purposes of this section, designated Secretary means the Secretary of the Department administered by the Minister who administers sections 4 and 4AA. 4D Recoverable death payments (1) If, apart from this subsection, the Commonwealth does not have power under this Act to pay an amount (the relevant amount) in any of the following circumstances: (a) the relevant amount is deposited to an account kept in the name of a deceased person; (b) the relevant amount is deposited to an account kept in the names of a deceased person and another person; (c) the relevant amount is paid by way of a cheque made out to a deceased person; the Commonwealth may pay the relevant amount in the circumstances mentioned in paragraph (a), (b) or (c), so long as: (d) on the last day on which changes could reasonably be made to the payment of the relevant amount, the designated Secretary did not know that the deceased person had died; and (e) apart from this subsection, the relevant amount would have been payable as a benefit to the deceased person if the deceased person had not died. (2) If a payment is made under subsection (1), the relevant amount is taken to have been paid to the deceased person's estate. Recovery (3) If a payment is made under subsection (1), the relevant amount: (a) is a debt due to the Commonwealth by the legal personal representative of the deceased person; and (b) may be recovered by the designated Secretary, on behalf of the Commonwealth, in a court of competent jurisdiction. Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). Appropriation (4) For the purposes of subsection 4AA(5), if a payment under subsection (1) of this section relates to a benefit under subsection 4AA(2), the payment under subsection (1) of this section is taken to be a benefit under subsection 4AA(2). (5) For the purposes of section 5, if a payment under subsection (1) of this section relates to an allowance under section 4, the payment is taken to be an allowance under section 4. Benefit (6) For the purposes of this section, benefit means: (a) an allowance under section 4; or (b) a benefit under subsection 4AA(2). Designated Secretary (7) For the purposes of this section, designated Secretary means the Secretary of the Department administered by the Minister who administers sections 4 and 4AA. 4E Reports about recoverable payments and recoverable death payments (1) During the applicable publication period for a reporting period, the designated Secretary must cause to be published, in such manner as the designated Secretary thinks fit, a report that sets out: (a) both: (i) the number of payments made under subsection 4C(1) during the reporting period; and (ii) the total amount of those payments; and (b) both: (i) the number of payments made under subsection 4D(1) during the reporting period; and (ii) the total amount of those payments. (2) However, a report is not required if: (a) the number mentioned in subparagraph (1)(a)(i) is zero; and (b) the number mentioned in subparagraph (1)(b)(i) is zero. Deferred reporting (3) Paragraph (1)(a) of this section does not require a report to deal with a payment unless, before the preparation of the report, a designated Department official was aware the payment was made under subsection 4C(1). (4) Paragraph (1)(b) of this section does not require a report to deal with a payment unless, before the preparation of the report, a designated Department official was aware the payment was made under subsection 4D(1). (5) For the purposes of this section, if: (a) a payment was made under subsection 4C(1) or 4D(1) in a reporting period; and (b) either: (i) because of subsection (3) of this section, paragraph (1)(a) of this section did not require a report to deal with the payment; or (ii) because of subsection (4) of this section, paragraph (1)(b) of this section did not require a report to deal with the payment; and (c) during a later reporting period, a designated Department official becomes aware that the payment was made under subsection 4C(1) or 4D(1), as the case may be; the payment is subject to a deferred reporting obligation in relation to the later reporting period. (6) If one or more payments made under subsection 4C(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the designated Secretary must, during the applicable publication period for the later reporting period: (a) prepare a report that sets out: (i) the number of those payments; and (ii) the total amount of those payments; and (iii) the reporting period during which the payments were made; and (b) if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and (c) if paragraph (b) does not apply—publish, in such manner as the designated Secretary thinks fit, the paragraph (a) report. (7) If one or more payments made under subsection 4D(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the designated Secretary must, during the applicable publication period for the later reporting period: (a) prepare a report that sets out: (i) the number of those payments; and (ii) the total amount of those payments; and (iii) the reporting period during which the payments were made; and (b) if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and (c) if paragraph (b) does not apply—publish, in such manner as the designated Secretary thinks fit, the paragraph (a) report. Reporting period (8) For the purposes of this section, a reporting period is: (a) a financial year; or (b) if a shorter recurring period is specified in a legislative instrument made by the designated Minister—that period. Applicable publication period (9) For the purposes of this section, the applicable publication period for a reporting period is the period of: (a) 4 months; or (b) if a lesser number of months is specified, in relation to the reporting period, in a legislative instrument made by the designated Minister—that number of months; beginning immediately after the end of the reporting period. Designated Department (10) For the purposes of this section, designated Department means the Department administered by the designated Minister. Designated Department official (11) For the purposes of this section, designated Department official means an official (within the meaning of the Financial Management and Accountability Act 1997) who is in the designated Department or is part of the designated Department. Designated Minister (12) For the purposes of this section, designated Minister means the Minister who administers sections 4 and 4AA. Designated Secretary (13) For the purposes of this section, designated Secretary means the Secretary of the designated Department. Horticulture Marketing and Research and Development Services Act 2000 67 Subsections 16(3) and (4) Repeal the subsections. 68 After subsection 16(7) Insert: (7A) Payments made to the industry services body during a particular financial year under subsection (2) are subject to the condition that, if: (a) before the end of 31 October next following the financial year, the Secretary determines the amount of the gross value of production of the horticultural industry for the financial year; and (b) as at the end of 31 October next following the financial year, the sum of the matching payments that were paid to the industry services body during the financial year exceeds 0.5% of the amount of the gross value of production of the horticultural industry for the financial year as determined by the Secretary; the industry services body will pay to the Commonwealth an amount equal to the excess. Note 1: This ensures that the sum of the matching payments that are retained by the industry services body in relation to the financial year does not exceed 0.5% of the amount of the gross value of production of the horticultural industry for the financial year as determined by the Secretary. Note 2: For the meaning of horticultural industry, see section 4. (7B) If: (a) before the end of 31 October next following a financial year, the Secretary has not determined under subsection (7A) the amount of the gross value of production of the horticultural industry for the financial year; and (b) the Secretary has determined under subsection (7A) the amount of the gross value of production of the horticultural industry for the previous financial year; the Secretary is taken to have made, immediately before the end of that 31 October, a determination under subsection (7A) that the amount of the gross value of production of the horticultural industry for the financial year is equal to the amount of the gross value of production of the horticultural industry determined under subsection (7A) for the previous financial year. (7C) A determination made under subsection (7A) is not a legislative instrument. (7D) The regulations may provide for the way in which the Secretary is to determine the amount of the gross value of production of the horticultural industry for a financial year. 69 After subsection 16(8) Insert: Recovery (8A) An amount payable under subsection (7A) by the industry services body: (a) is a debt due to the Commonwealth; and (b) may be recovered by the Minister, on behalf of the Commonwealth, by action in a court of competent jurisdiction. Set off (8B) If: (a) an amount (the first amount) is payable by the industry services body under subsection (7A); and (b) another amount (the second amount) is payable by the Commonwealth to the industry services body under subsection (1) or (2); the Minister may, on behalf of the Commonwealth, set off the whole or a part of the first amount against the whole or a part of the second amount. 70 Application—section 16 of the Horticulture Marketing and Research and Development Services Act 2000 (1) Despite the amendments of the Horticulture Marketing and Research and Development Services Act 2000 by this Schedule, section 16 of that Act continues to apply, after the commencement of this item, in relation to matching payments made to the industry services body during: (a) the financial year in which this item commences; or (b) an earlier financial year; as if those amendments had not been made. (2) Subsection 16(7A) of the Horticulture Marketing and Research and Development Services Act 2000 as amended by this Schedule applies in relation to matching payments made to the industry services body during: (a) the financial year next following the financial year in which this item commences; or (b) a later financial year. 71 Transitional—determinations made under section 16 of the Horticulture Marketing and Research and Development Services Act 2000 Subsection 16(7B) of the Horticulture Marketing and Research and Development Services Act 2000 as amended by this Schedule has effect as if a determination under repealed subsection 16(3) of the Horticulture Marketing and Research and Development Services Act 2000 had been made under subsection 16(7A) of that Act as amended by this Schedule. Local Government (Financial Assistance) Act 1995 72 After section 18 Insert: 18A Recoverable payments (1) If, apart from this subsection, the Commonwealth does not have power under this Act to pay an amount (the relevant amount) to a State purportedly as an amount under this Act, then the Commonwealth may pay the relevant amount to the State. Recovery (2) If: (a) a payment is made under subsection (1) to a State; and (b) the State is entitled to receive an amount under this Act; then: (c) the relevant amount; or (d) such part of the relevant amount as the Minister determines; may, if the Minister so directs, be recovered by deduction from the amount mentioned in paragraph (b). 18B Reports about recoverable payments (1) During the applicable publication period for a reporting period, the Secretary of the Department must cause to be published, in such manner as the Secretary thinks fit, a report that sets out: (a) the number of payments made under subsection 18A(1) during the reporting period; and (b) the total amount of those payments. (2) However, a report is not required if the number mentioned in paragraph (1)(a) is zero. Deferred reporting (3) Subsection (1) of this section does not require a report to deal with a payment unless, before the preparation of the report, a Departmental official was aware the payment was made under subsection 18A(1). (4) For the purposes of this section, if: (a) a payment was made under subsection 18A(1) in a reporting period; and (b) because of subsection (3) of this section, subsection (1) of this section did not require a report to deal with the payment; and (c) during a later reporting period, a Departmental official becomes aware that the payment was made under subsection 18A(1); the payment is subject to a deferred reporting obligation in relation to the later reporting period. (5) If one or more payments made under subsection 18A(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Secretary of the Department must, during the applicable publication period for the later reporting period: (a) prepare a report that sets out: (i) the number of those payments; and (ii) the total amount of those payments; and (iii) the reporting period during which the payments were made; and (b) if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and (c) if paragraph (b) does not apply—publish, in such manner as the Secretary thinks fit, the paragraph (a) report. Reporting period (6) For the purposes of this section, a reporting period is: (a) a financial year; or (b) if a shorter recurring period is specified in a legislative instrument made by the Minister—that period. Applicable publication period (7) For the purposes of this section, the applicable publication period for a reporting period is the period of: (a) 4 months; or (b) if a lesser number of months is specified, in relation to the reporting period, in a legislative instrument made by the Minister—that number of months; beginning immediately after the end of the reporting period. Departmental official (8) For the purposes of this section, Departmental official means an official (within the meaning of the Financial Management and Accountability Act 1997) who is in the Department or is part of the Department. Military Superannuation and Benefits Act 1991 73 After section 16A Insert: 16B Recoverable payments (1) If, apart from this subsection, the Commonwealth does not have power, under this Act, to pay an amount (the relevant amount) to a person (the recipient) purportedly as a benefit under the Rules, then the Commonwealth may pay the relevant amount to the recipient. Recovery (2) If a payment is made under subsection (1) to the recipient, the relevant amount: (a) is a debt due to the Commonwealth by the recipient; and (b) may be recovered by the Chief Executive Officer of ComSuper, on behalf of the Commonwealth, in a court of competent jurisdiction. Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). (3) If: (a) a payment is made under subsection (1) to the recipient; and (b) the recipient is receiving, or is entitled to receive, a benefit under the Rules; then: (c) the relevant amount; or (d) such part of the relevant amount as the Chief Executive Officer of ComSuper determines; may, if the Chief Executive Officer of ComSuper so directs, be recovered by deduction from that benefit. Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). 16C Recoverable death payments (1) If, apart from this subsection, the Commonwealth does not have power under this Act to pay an amount (the relevant amount) in any of the following circumstances: (a) the relevant amount is deposited to an account kept in the name of a deceased person; (b) the relevant amount is deposited to an account kept in the names of a deceased person and another person; (c) the relevant amount is paid by way of a cheque made out to a deceased person; the Commonwealth may pay the relevant amount in the circumstances mentioned in paragraph (a), (b) or (c), so long as: (d) on the last day on which changes could reasonably be made to the payment of the relevant amount, the Chief Executive Officer of ComSuper did not know that the deceased person had died; and (e) apart from this subsection, the relevant amount would have been payable as a benefit to the deceased person if the deceased person had not died. (2) If a payment is made under subsection (1), the relevant amount is taken to have been paid to the deceased person's estate. Recovery (3) If a payment is made under subsection (1), the relevant amount: (a) is a debt due to the Commonwealth by the legal personal representative of the deceased person; and (b) may be recovered by the Chief Executive Officer of ComSuper, on behalf of the Commonwealth, in a court of competent jurisdiction. Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). 16D Reports about recoverable payments and recoverable death payments (1) During the applicable publication period for a reporting period, the Secretary of the Department must cause to be published, in such manner as the Secretary thinks fit, a report that sets out: (a) both: (i) the number of payments made under subsection 16B(1) during the reporting period; and (ii) the total amount of those payments; and (b) both: (i) the number of payments made under subsection 16C(1) during the reporting period; and (ii) the total amount of those payments. (2) However, a report is not required if: (a) the number mentioned in subparagraph (1)(a)(i) is zero; and (b) the number mentioned in subparagraph (1)(b)(i) is zero. Deferred reporting (3) Paragraph (1)(a) of this section does not require a report to deal with a payment unless, before the preparation of the report, a Departmental official was aware the payment was made under subsection 16B(1). (4) Paragraph (1)(b) of this section does not require a report to deal with a payment unless, before the preparation of the report, a Departmental official was aware the payment was made under subsection 16C(1). (5) For the purposes of this section, if: (a) a payment was made under subsection 16B(1) or 16C(1) in a reporting period; and (b) either: (i) because of subsection (3) of this section, paragraph (1)(a) of this section did not require a report to deal with the payment; or (ii) because of subsection (4) of this section, paragraph (1)(b) of this section did not require a report to deal with the payment; and (c) during a later reporting period, a Departmental official becomes aware that the payment was made under subsection 16B(1) or 16C(1), as the case may be; the payment is subject to a deferred reporting obligation in relation to the later reporting period. (6) If one or more payments made under subsection 16B(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Secretary of the Department must, during the applicable publication period for the later reporting period: (a) prepare a report that sets out: (i) the number of those payments; and (ii) the total amount of those payments; and (iii) the reporting period during which the payments were made; and (b) if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and (c) if paragraph (b) does not apply—publish, in such manner as the Secretary thinks fit, the paragraph (a) report. (7) If one or more payments made under subsection 16C(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Secretary of the Department must, during the applicable publication period for the later reporting period: (a) prepare a report that sets out: (i) the number of those payments; and (ii) the total amount of those payments; and (iii) the reporting period during which the payments were made; and (b) if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and (c) if paragraph (b) does not apply—publish, in such manner as the Secretary thinks fit, the paragraph (a) report. Reporting period (8) For the purposes of this section, a reporting period is: (a) a financial year; or (b) if a shorter recurring period is specified in a legislative instrument made by the Minister—that period. Applicable publication period (9) For the purposes of this section, the applicable publication period for a reporting period is the period of: (a) 4 months; or (b) if a lesser number of months is specified, in relation to the reporting period, in a legislative instrument made by the Minister—that number of months; beginning immediately after the end of the reporting period. Departmental official (10) For the purposes of this section, Departmental official means an official (within the meaning of the Financial Management and Accountability Act 1997) who is in the Department or is part of the Department. 74 After section 51A Insert: 51B Transitional—recoverable payments relating to retention benefit (1) If, apart from this subsection, the Commonwealth does not have power, under repealed Part 8 of this Act as continued in force by item 4 of Schedule 4 to the Defence Legislation Amendment Act (No. 1) 2005, to pay an amount (the relevant amount) to a person (the recipient) purportedly as a retention benefit, then the Commonwealth may pay the relevant amount to the recipient. Recovery (2) If a payment is made under subsection (1) to the recipient, the relevant amount: (a) is a debt due to the Commonwealth by the recipient; and (b) may be recovered by the Secretary of the Department, on behalf of the Commonwealth, in a court of competent jurisdiction. Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). (3) If: (a) a payment is made under subsection (1) to the recipient; and (b) the recipient is receiving, or is entitled to receive, an amount under a determination made under Part IIIA of the Defence Act 1903; then: (c) the relevant amount; or (d) such part of the relevant amount as the Secretary of the Department determines; may, if the Secretary of the Department so directs, be recovered by deduction from the amount mentioned in paragraph (b). Note: See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt). Appropriation (4) For the purposes of repealed section 39 of this Act as continued in force by item 4 of Schedule 4 to the Defence Legislation Amendment Act (No. 1) 2005, a payment under subsection (1) of this section is taken to be a retention benefit. Retention benefit (5) For the purposes of this section, retention benefit means retention benefit under repealed Part 8 of this Act as continued in force by item 4 of Schedule 4 to the Defence Legislation Amendment Act (No. 1) 2005. 51C Transitional—reports about recoverable payments (1) During the applicable publication period for a reporting period, the Secretary of the Department must cause to be published, in such manner as the Secretary thinks fit, a report that sets out: (a) the number of payments made under subsection 51B(1) during the reporting period; and (b) the total amount of those payments. (2) However, a report is not required if the number mentioned in paragraph (1)(a) is zero. Deferred reporting (3) Subsection (1) of this section does not require a report to deal with a payment unless, before the preparation of the report, a Departmental official was aware the payment was made under subsection 51B(1). (4) For the purposes of this section, if: (a) a payment was made under subsection 51B(1) in a reporting period; and (b) because of subsection (3) of this section, subsection (1) of this section did not require a report to deal with the payment; and (c) during a later reporting period, a Departmental official becomes aware that the payment was made under subsection 51B(1); the payment is subject to a deferred reporting obligation in relation to the later reporting period. (5) If one or more payments made under subsection 51B(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the Secretary of the Department must, during the applicable publication period for the later reporting period: (a) prepare a report that sets out: (i) the number of those payments; and (ii) the total amount of those payments; and (iii) the reporting period during which the payments were made; and (b) if a report is required under subsection (1) in relation to the later reporting period—include the paragraph (a) report in the subsection (1) report; and (c) if paragraph (b) does not apply—publish, in such manner as the Secretary thinks fit, the paragraph (a) report. Reporting period (6) For the purposes of this section, a reporting period is: (a) a financial year; or (b) if a shorter recurring period is specified in a legislative instrument made by the Minister—that period. Applicable publication period (7) For the purposes of this section, the applicable publication period for a reporting period is the period of: (a) 4 months; or (b) if a lesser number of months is specified, in relation to the reporting period, in a legislative instrument made by the Minister—that number of months; beginning immediately after the end of the reporting period. Departmental official (8) For the purposes of this section, Departmental official means an official (within the meaning of the Financial Management and Accountability Act 1997) who is in the Department or is part of the Department.