Senator FIFIELD (Victoria—Manager of Government Business in the Senate and Assistant Minister for Social Services) (12:38): I move: That the provisions of paragraphs (5) to (8) of standing order 111 not apply to the following bills, allowing them to be considered during this period of sittings: Customs Tariff Amendment (Tobacco) Bill 2014 Excise Tariff Amendment (Tobacco) Bill 2014 Governor-General Amendment (Salary) Bill 2014 Primary Industries (Excise) Levies Amendment (Dairy Produce) Bill 2014 Tax and Superannuation Laws Amendment (2014 Measures No. 1) Bill 2014 I table statements of reasons justifying the need for these bills to be considered during these sittings and seek leave to have the statements incorporated in Hansard. Leave granted. The statements read as follows— STATEMENT OF REASONS FOR INTRODUCTION AND PASSAGE IN THE 2014 AUTUMN SITTINGS EXCISE TARIFF AMENDMENT (TOBACCO) BILL CUSTOMS TARIFF AMENDMENT (TOBACCO) BILL Purpose of the Bill These bills amend the Excise Tariff Act 1921 and the Customs Tariff Act 1995 to validate changes to tobacco excise and excise equivalent customs duty, which were given effect to under tariff proposals. The changes: increase tobacco excise and excise equivalent customs duty through a series of four staged increases of 12.5 per cent each, the first of which took effect on 1 December 2013; and index tobacco excise and excise equivalent customs duty to average weekly ordinary time earnings (AWOTE) instead of the Consumer Price Index (CPI). The last CPI indexation occurred on 1 August 2013 and the first AWOTE indexation will occur on 1 March 2014. Reasons for Urgency Tariff proposals were introduced in the 2013 Spring sittings to give effect to these changes, the first of which took effect on 1 December 2013. Validating legislation must be passed within 12 months of the tariff proposals to ensure that any additional duty collected under the authority of the tariff proposals was validly collected. STATEMENT OF REASONS FOR INTRODUCTION AND PASSAGE IN THE 2014 AUTUMN SITTINGS GOVERNOR- GENERAL AMENDMENT (SALARY) BILL Purpose of the Bill This bill sets the salary for the incoming Governor-General. Reasons for Urgency The Prime Minister has announced that General Peter Cosgrove AC MC will be sworn as Governor General on 28 March 2014. The salary of the Governor-General is laid down in the Act and, by operation of section 3 of the Constitution, cannot be varied during the term in office. In line with convention, the Governor-General's salary has been calculated to exceed moderately the estimated average salary of the Chief Justice of the High Court of Australia over the notional term of the appointment. To enable the salary to be set in time, the Governor-General Amendment (Salary) Bill must pass both Houses and receive Royal Assent before General Cosgrove assumes office on 28 March 2014. STATEMENT OF REASONS FOR INTRODUCTION AND PASSAGE IN THE 2014 AUTUMN SITTINGS PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT (DAIRY PRODUCE) BILL 2014 Purpose of the Bill Changes to primary industries levies are brought into effect by government in response to a request from a relevant peak industry representative body. The Primary Industries (Excise) Levies Act 1999 provides maximum amounts or 'caps' for each specified levy. The purpose of the bill is to increase the Australian Animal Health Council (AAHC) levy caps for milk fat and protein to provide a higher ceiling for the levy rates, to allow Australian Dairy Farmers to increase the levies in the future if required. The increase to the caps will not increase the current operative rate of the levies. Should Australian Dairy Farmers consider it necessary to increase the operative rates in future, it will be required to demonstrate widespread industry consultation and majority support—as outlined in the Australian Government's Levy Principles and Guidelines. Reasons for Urgency In the case of the AAHC levy for the dairy industry the current operative levy rates for milk fat and protein are set at the maximum levels. These caps were last set in 1999. Without these cap increases, a risk exists that Australian Dairy Farmers, the peak industry representative body for the dairy industry, will not be able to provide increased funding to AAHC by subscription fees for animal health and welfare initiatives. AAHC subscription fees provide funding for core Animal Health Australia programs to benefit the dairy industry. This amendment was first requested by industry in early 2012 and has been delayed. Introduction and passage in autumn 2014 will ensure that legislative arrangements are in place to increase the levy rates if required. STATEMENT OF REASONS FOR INTRODUCTION AND PASSAGE IN THE 2014 AUTUMN SITTINGS TAX AND SUPERANNUATION LAWS AMENDMENT (2014 MEASURES NO. 1) BILL Purpose of the Bill This bill will: amend the Superannuation Industry (Supervision) Act 1993 to introduce penalties to deter the promotion of illegal early release schemes; amend the Superannuation Industry (Supervision) Act 1993 and the Taxation Administration Act 1953 to provide for administrative directions and penalties for contraventions of the superannuation law by self managed superannuation funds; amend the tax law to phase out the net medical expenses tax offset (NMETO) by 1 July 2019; and update the list of specifically listed deductible gift recipients. Reasons for Urgency The new penalties for the promotion of illegal early release schemes, criminalises conduct undertaken after Royal Assent of the bill. Urgent passage is necessary to prevent future inappropriate conduct which is detrimental to the retirement savings of Australia. The administrative penalty regime will start on 1 July 2014 and the Commissioner of Taxation needs time to implement systems and provide information to industry. As the NMETO measure commences from 1 July 2013, this measure needs to be enacted by 30 June 2014 or earlier to provide individuals with certainty about the transitional arrangements and their entitlement to NMETO for the 2013-14 income year. Keeping the list of specifically listed deductible gift recipients up to date is necessary to provide certainty for affected organisations and their donors. Question agreed to.