Extension of Commonwealth arrangements

Taxation

Taxation and superannuation reforms were applied on Norfolk Island from 1 July 2016.

The taxation system applies on Norfolk Island in the same way it currently applies on mainland Australia, with the exception of indirect taxes, including goods and services tax, luxury car tax, wine equalisation tax, excise duties and customs duties. This approach is consistent with the current taxation arrangements in Australia's other external territories.

Taxation is a matter administered by the Australian Taxation Office (ATO), a non-corporate Commonwealth entity within the Department of the Treasury. Refer to the ATO's Norfolk Island reforms webpage for more information.

Social security

Mainland social security arrangements were extended to Norfolk Island from 1 July 2016.

The extension of mainland social security arrangements includes programs and payments such as the Age Pension, Newstart Allowance, Disability Support Pension and Youth Allowance.

Social security is administered by the Department of Social Services. Details of services to be introduced is available at Norfolk Island Reform.

The Department of Human Services is the delivery agency for social security entitlements including on Norfolk Island.  

Immigration and customs

Mainland immigration arrangements were extended to Norfolk Island from 1 July 2016.

This ensures that Norfolk Island is treated in a way consistent with Australia's other inhabited external territories such as Christmas Island.

Customs duties do not apply to Norfolk Island consistent with the current arrangements in Australia's other external territories.

Immigration is a matter administered by the Department of Immigration and Border Protection

Health

Health and aged care services on Norfolk Island are delivered from the Norfolk Island Health and Residential Aged Care Service (NIHRACS).

NIHRACS is a multi-purpose service that delivers primary healthcare, community healthcare and aged care services. NIHRACS also has capacity for acute care services.

In cases of medical emergency requiring urgent treatment that cannot be provided on Norfolk Island, staff at NIHRACS are able to arrange for a medical evacuation to the most appropriate treatment facility.

Business name registration

Mainland business registration arrangements were applied on Norfolk Island from 1 July 2016.

Business registration is a matter administered by the Australian Securities and Investments Commission (ASIC). Information about the new arrangements and ASIC services more broadly is available at www.asic.gov.au/nireform

Biosecurity (and Farm Household Allowance)

Mainland biosecurity arrangements, as well as the Farm Household Allowance, were extended to Norfolk Island from 1 July 2016.

Both biosecurity and the Farm Household Allowance are matters administered by the Department of Agriculture and Water Resources

Employment

Mainland employment services were extended to Norfolk Island from 1 July 2016.

Employment services are administered by the Department of Employment—www.employment.gov.au/jobactive.

The Fair Work Act 2009 was extended to Norfolk Island from 1 July 2016. The Act concerns the National Minimum Wage, the National Employment Standards, modern awards and an unfair dismissal framework. Those provisions will be extended with appropriate transitional arrangements.

The Fair Work Act 2009 is administered by the Fair Work Ombudsman. Norfolk Island specific information is available at www.fairwork.gov.au/norfolkisland.

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Last Updated: 4 May, 2018