The Law Handbook 2024

1224 Index case not reasonably arguable 402 intentional disregard of law 402 lack of reasonable care 402 penalties 401, 402 reasonably arguable 402 recklessness 402 shortfall interest charge (SIC) 401 social security benefits 337–8 statutory income 396 substantiation requirements 397 superannuation 408, 413 benefits 413 contributions 409 tax avoidance/evasion schemes penalty provisions 402 promoter penalties 402 tax file number 397 tax-free threshold 398 Tax Help 397 tax offsets 396 tax return 398–400 taxable income 396 taxpayer responsibilities 397 Taxpayer’s Charter 397 working holiday makers 398 incorporated associations 612–13, 622–7 ABN 621 activities 623 advantages of incorporation 612 amalgamating 626 annual general meetings 624 application for incorporation 626 audit 625 cancellation 626 certificate of incorporation 626 changing name 622, 623 changing rules 613, 623 charities, registered as 622 Consumer Affairs Victoria (CAV) 627 application to 626 approval of name 622 approval of rule change 613 information to be reported to 612 criminal record and holding office in 253 display of name 622 duties of office holders 613 ending 626 fee for incorporation 612 financial reporting 624–5 fringe benefits tax 619 funding 620–1 GST 619–20 income tax 618–19 incorporation procedure 626 legal status 612, 622 legislation 610 liability of members 612, 622 liability of office holders 612 meetings 624 membership 622 minimum membership 622 minutes of meetings 624 model rules 612, 613, 623 name 622 Not-for-profit Law guide 623 office holders 613 penalties 625 perpetual succession 612 purpose(s) 622, 623 refusal by CAV to incorporate 626 registered address 622 reporting obligations 612, 624–5 rules 612–13, 623 secretary 622–3 obligations to registrar 623 taxation 618–20 tier one, two and three 625 voluntary cancellation 626 winding up 626 indecent assault 15 see also sexual offences indemnity clauses 697 Independent Broadbased Anti-corruption Commission (IBAC) 1139 complaints against police 839, 1139 advantages/disadvantages 1141 investigation of 1141, 1143 review of decisions 1146 contact details 1148 information privacy exemption 1117 investigatory powers 1141, 1143 jurisdiction 1139 Police Conduct Unit referring case to 1138 prisoners corresponding with 231 reporting investigation outcome to 1145 review of decisions 1146 Victorian Ombudsman and 1090 independent children’s lawyer (ICL) 266–7 Independent Family Advocacy and Support (IFAS) 67–8, 789, 793 contact details 793 eligibility for 67–8 services offered by 67 website 67 Independent Mental Health Advocacy (IMHA) 68, 79, 793, 801 contact details 793, 801, 850 eligibility for 68 services offered by 68 website 68, 79, 801, 850 Independent Third Person (ITP) disability, person with 798, 803–4 independent person (for child) distinguished 193 OPA program 798 indictable hearing drug offences 142 indictable offences 214, 215–16 arrest without warrant 173, 174 bail application while matter pending 199 bail, committed on 210 charge 216 children 39 County Court jurisdiction 19 Criminal Procedure Act 2009 214 indictment 216 Magistrates’ Court jurisdiction 15, 214 search without warrant 174 self-representation 83 serious indictable offences 174, 215 triable by judge and jury or summarily 216, 218 indictable offences triable summarily 216 choice of summary trial or judge and jury 218 contest mention hearing 214, 217 diversion program 217 Magistrates’ Court, in 216 mention procedure 217 indictment 217 Indigenous Australians see Aboriginal and Torres Strait Islander people Indigenous corporations 614–16 advantages 615 eligibility 615 reporting requirements 615 rights and duties of members 616 Indigenous Land Use Agreements 8 individual support plan (ISP) 37, 808 industrial action 1061, 1071–2 enterprise agreements and 1061 protected 1061, 1071–2 stand down of employees 1071 unlawful 1061 Industrial Division, Magistrates’ Court 15 industrial regulation see employment conditions infertility treatment see assisted reproductive treatment Information Commissioner Australian see Office of the Australian Information Commissioner (OAIC) Victorian see Victorian Information Commissioner Information Privacy Principles (Cth) see Australian Privacy Principles Information Privacy Principles (Vic) 1114–19 complaints of breaches 1118–19 compliance notices 1119 exemptions 1117–18 Privacy and Data Protection Act 2014 1114 remedies for breach 1119 summary of 1116–17 information sharing Child Information Sharing Scheme (CISS) 299 entities (ISEs) 299, 1118 IPP exemption 1118 Family Violence Information Sharing Scheme (CISS) 299 mental health information 845–8 consent 846 exceptions to consent-based sharing 846–7 principles 845–6 infringement notice 96, 97, 101 bail condition, breach of 210 cancellation of enforcement 112 cancellation of fine 105 children and young persons (CAYPINS) 40, 103, 117 contents 97 court fines distinguished 96 COVID-19 related fines 117 criminal record 241 dog or cat 589 driving offences 96, 648–9 detection device 648 enforcement of penalty 649 objection by driver 648–9 objection by vehicle owner 648 vehicle owner not driver 648 withdrawal of notice 649