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This is a Bill, not an Act. For current law, see the Acts databases.
New South Wales
Constitution Amendment (Disclosures by
Members) Bill 2014
Explanatory note
This explanatory note relates to this Bill as introduced into Parliament.
This bill is cognate with the Independent Commission Against Corruption Amendment
(Ministerial Code of Conduct) Bill 2014.
Overview of Bill
The object of this Bill is to amend the Constitution (Disclosures by Members) Regulation 1983 to
require each Member of Parliament (Member) to:
(a) disclose certain pecuniary interests of any spouse or de facto partner of the Member and any
person under the age of 18 years who is dependent on the Member for support, and
(b) disclose commercial arrangements that relatives of the Member have entered into, or
reasonably expect to enter into, with the Government, and
(c) disclose the Member's annual taxable income.
Outline of provisions
Clause 1 sets out the name (also called the short title) of the proposed Act.
Clause 2 provides for the commencement of the proposed Act on the date of assent to the
proposed Act.
Schedule 1 Amendment of Constitution (Disclosures by
Members) Regulation 1983
Schedule 1 [2] extends the disclosures that must be made by Members in relation to certain
pecuniary interests. A Member will be required to disclose pecuniary interests of any spouse or de
b2013-019-35.d09
Constitution Amendment (Disclosures by Members) Bill 2014 [NSW]
Explanatory note
facto partner of the Member and any person under the age of 18 years who is wholly or mainly
dependent on the Member for support. A Member will also be required to disclose commercial
arrangements that relatives of the Member have entered into, or reasonably expect to enter into,
with the Government.
Schedule 1 [3] requires a Member to disclose the Member's annual taxable income assessed under
the Income Tax Assessment Act 1936 of the Commonwealth.
Schedule 1 [1] and [4]-[20] make consequential amendments.
Page 2
Introduced by Mr J C Robertson, MP First print
New South Wales
Constitution Amendment (Disclosures by
Members) Bill 2014
Contents
Page
1 Name of Act 2
2 Commencement 2
Schedule 1 Amendment of Constitution (Disclosures by Members) Regulation 1983 3
b2013-019-35.d09
New South Wales
Constitution Amendment (Disclosures by
Members) Bill 2014
No , 2014
A Bill for
An Act to amend the Constitution (Disclosures by Members) Regulation 1983 to make further
provision with respect to disclosures by Members of Parliament.
Constitution Amendment (Disclosures by Members) Bill 2014 [NSW]
The Legislature of New South Wales enacts: 1
1 Name of Act 2
This Act is the Constitution Amendment (Disclosures by Members) Act 2014. 3
2 Commencement 4
This Act commences on the date of assent to this Act. 5
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Constitution Amendment (Disclosures by Members) Bill 2014 [NSW]
Schedule 1 Amendment of Constitution ( Disclosures by Members) Regulation 1983
Schedule 1 Amendment of Constitution (Disclosures by 1
Members) Regulation 1983 2
[1] Clause 6A Supplementary ordinary returns 3
Omit "clauses 9," from clause 6A (4) (b). Insert instead "clauses 7C, 9, 9A,". 4
[2] Clauses 7B and 7C 5
Insert after clause 7A: 6
7B Spouses and dependants 7
(1) The disclosures of pecuniary interests required by clauses 8-15 are extended 8
so that the disclosures are required to be made by a Member in respect of the 9
pecuniary interests of any spouse or dependant of the Member and, 10
accordingly, a reference in any of those clauses to the Member in relation to 11
the pecuniary interest includes a reference to the spouse and the dependant. 12
(2) A reference in this clause to a pecuniary interest of a spouse or dependant of a 13
Member is a reference to a pecuniary interest of which the Member is aware. 14
(3) In this clause: 15
dependant, in relation to any Member, means any person under the age of 16
18 years who is wholly or mainly dependent on the Member for support. 17
pecuniary interest means: 18
(a) an interest in real property, or 19
(b) a source of income received or reasonably expected to be received, or 20
(c) a gift received, or 21
(d) a financial or other contribution to travel, or 22
(e) an interest, or position, held in a corporation, or 23
(f) a position held in a trade union or professional or business association, 24
or 25
(g) a liability to pay a debt, or 26
(h) a disposition of real property. 27
spouse includes de facto partner. 28
7C Commercial arrangements of relatives 29
(1) A Member must disclose in a primary return and an ordinary return any 30
commercial arrangement that a relative of the Member has entered into, or 31
reasonably expects to enter into, with the Government. 32
(2) A reference in this clause to a commercial arrangement of a relative of a 33
Member is a reference to a commercial arrangement of which the Member is 34
aware. 35
[3] Clause 9A 36
Insert after clause 9: 37
9A Taxable income 38
(1) A Member must disclose: 39
(a) in a primary return--the amount of the Member's taxable income 40
assessed for the financial year immediately preceding the financial year 41
in which the primary return date occurs, and 42
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Constitution Amendment (Disclosures by Members) Bill 2014 [NSW]
Schedule 1 Amendment of Constitution ( Disclosures by Members) Regulation 1983
(b) in an ordinary return--the amount of the Member's taxable income 1
assessed for the financial year immediately preceding the financial year 2
in which the prescribed date for the purposes of clause 6 (1) occurs. 3
(2) If the Member is unable to comply with subclause (1) because an assessment 4
has not yet been made in respect of the Member for the relevant financial year, 5
the Member must disclose in the primary return or ordinary return the amount 6
of the Member's taxable income most recently assessed. 7
(3) In this clause: 8
assessed means assessed by the Commissioner of Taxation under the Income 9
Tax Assessment Act 1936 of the Commonwealth. 10
financial year and taxable income have the same meanings as in the Income 11
Tax Assessment Act 1997 of the Commonwealth. 12
[4] Schedule 1 Forms 13
Omit "clauses 8, 9," from Form 1. Insert instead "clauses 7C, 8, 9,". 14
[5] Schedule 1 15
Insert after item 2 in the matter appearing under each heading "Directions" in Forms 1-3: 16
2A In accordance with clause 7B of the Constitution (Disclosures by Members) 17
Regulation 1983, the pecuniary interests required by clauses 8-15 of that 18
Regulation to be disclosed by a Member include the pecuniary interests of any 19
spouse or dependant of the Member. Accordingly, a reference in this form to 20
any pecuniary interest of a Member includes a reference to the pecuniary 21
interest of the Member's spouse or dependant. 22
[6] Schedule 1, Form 1 Primary return and Form 2 Ordinary return 23
Insert before Part 1 of Section 1 of Forms 1 and 2: 24
Part 1A Commercial arrangements of relatives 25
Under clause 7C of the Constitution (Disclosures by Members) Regulation 26
1983, you must disclose in Part 1A of the return each commercial arrangement 27
that you are aware a relative has entered into, or reasonably expects to enter 28
into, with the Government. Make a separate entry for each commercial 29
arrangement, separated by a line, in Part 1A of the return. 30
Example entry only: 31
Commercial arrangement
Contract for the provision of XYZ
[7] Schedule 1, Form 1, Section 1 32
Insert after Part 2: 33
Part 2A Taxable income 34
Under clause 9A of the Constitution (Disclosures by Members) Regulation 35
1983, you must disclose in Part 2A of the return the amount of your taxable 36
income assessed under the Income Tax Assessment Act 1936 of the 37
Commonwealth for the financial year immediately preceding the financial 38
year in which the primary return date occurs. If the amount of your taxable 39
income has not yet been assessed under that Act for that financial year, you 40
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Constitution Amendment (Disclosures by Members) Bill 2014 [NSW]
Schedule 1 Amendment of Constitution ( Disclosures by Members) Regulation 1983
must disclose the amount of your taxable income most recently assessed under 1
that Act. 2
Example entry only: 3
Amount of taxable income Financial year
$XYZ 1 July 2013-30 June 2014
[8] Schedule 1, Forms 1 and 2, Section 2 4
Insert before Part 1: 5
Part 1A 6
Commercial arrangement
[9] Schedule 1, Forms 1 and 2, Section 2 7
Insert after Part 2: 8
Part 2A 9
Amount of taxable income Financial year
[10] Schedule 1, Forms 2 and 3 10
Omit "clauses 8" wherever occurring. Insert instead "clauses 7C". 11
[11] Schedule 1, Form 2, Section 1 12
Insert after Part 2: 13
Part 2A Taxable income 14
Under clause 9A of the Constitution (Disclosures by Members) Regulation 15
1983, you must disclose in Part 2A of the return the amount of your taxable 16
income assessed under the Income Tax Assessment Act 1936 of the 17
Commonwealth for the financial year immediately preceding the financial 18
year in which the prescribed date occurs. If the amount of your taxable income 19
has not yet been assessed under that Act for that financial year, you must 20
disclose the amount of your taxable income most recently assessed under that 21
Act. 22
Example entry only: 23
Amount of taxable income Financial year
$XYZ 1 July 2013-30 June 2014
[12] Schedule 1, Form 3 Supplementary ordinary return 24
Insert before item 3 (a) of the matter appearing under the heading "SECTION 1-- 25
GUIDANCE NOTES AND EXAMPLES": 26
(aa) become aware of any commercial arrangement that a relative has 27
entered into, or reasonably expects to enter into, with the Government, 28
or 29
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Constitution Amendment (Disclosures by Members) Bill 2014 [NSW]
Schedule 1 Amendment of Constitution ( Disclosures by Members) Regulation 1983
[13] Schedule 1, Form 3 1
Insert after item 3 (b) of the matter appearing under the heading "SECTION 1-- 2
GUIDANCE NOTES AND EXAMPLES": 3
(b1) received an assessment of your taxable income under the Income Tax 4
Assessment Act 1936 of the Commonwealth, or 5
[14] Schedule 1, Form 3 6
Omit "set out in item 3 (a)" from item 4 of the matter appearing under the heading 7
"SECTION 1--GUIDANCE NOTES AND EXAMPLES". 8
Insert instead "set out in item 3 (aa)". 9
[15] Schedule 1, Form 3 10
Insert before paragraph (a) of item 4 of the matter appearing under the heading 11
"SECTION 1--GUIDANCE NOTES AND EXAMPLES": 12
(aa) any commercial arrangement that a relative has entered into, or 13
reasonably expects to enter into, with the Government, 14
[16] Schedule 1, Form 3 15
Insert after paragraph (a) of item 4 of the matter appearing under the heading 16
"SECTION 1--GUIDANCE NOTES AND EXAMPLES": 17
(a1) your taxable income, 18
[17] Schedule 1, Form 3 19
Insert before Part 1 of Section 1: 20
Part 1A Commercial arrangements of relatives 21
List in Part 1A of the return any commercial arrangements that you are aware 22
a relative has entered into, or reasonably expects to enter into, with the 23
Government. You must list all such commercial arrangements, even if you 24
listed the same or a similar matter in your most recent return for the previous 25
return period. 26
Example entry only: 27
Commercial arrangement
Contract for the provision of XYZ
[18] Schedule 1, Form 3, Section 1 28
Insert after Part 2: 29
Part 2A Taxable income 30
You must disclose in Part 2A of the return the amount of your taxable income 31
assessed under the Income Tax Assessment Act 1936 of the Commonwealth for 32
the financial year immediately preceding the financial year in which the 33
prescribed date occurs. If the amount of your taxable income has not yet been 34
assessed under that Act for that financial year, you must disclose the amount 35
of your taxable income most recently assessed under that Act. You must 36
disclose your taxable income, even if you disclosed it in your most recent 37
return for the previous return period. 38
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Constitution Amendment (Disclosures by Members) Bill 2014 [NSW]
Schedule 1 Amendment of Constitution ( Disclosures by Members) Regulation 1983
Example entry only: 1
Amount of taxable income Financial year
$XYZ 1 July 2013-30 June 2014
[19] Schedule 1, Form 3, Section 2 2
Insert before Part 1: 3
Part 1A 4
Commercial arrangement
[20] Schedule 1, Form 3, Section 2 5
Insert after Part 2: 6
Part 2A 7
Amount of taxable income Financial year
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