13 Disability Discrimination Act 1992 (Cth), section 15. 14 Disability Discrimination Act 1992 (Cth), section 4. 15 This concept is generally contained in exceptions provisions in jurisdictions other than Victoria and the Commonwealth. 16 Under the Disability Discrimination Act 1992 (Cth), in determining whether a hardship that would be imposed on a person would be an unjustifiable hardship, all relevant circumstances of the particular case must be taken into account, including the factors listed in section 11. For example, the nature of benefit or detriment likely to accrue or be suffered by any person concerned, effect of disability of any person concerned, financial circumstances and expenditure required to be made, availability of financial and other assistance, relevant Disability Action Plans. 17 See, for example, Disability Discrimination Act 1992 (Cth), section 3. 18 There is some difference in the legislative terminology used regarding the nature of special measures. Rees, Rice and Allen note that while conduct which falls within the scope of special measures is an exception to the legislative prohibitions against discrimination, some legislation expresses a special measure not as an exception to unlawful discrimination but as a positive measure in its own right in pursuit of equality, although it operates as an exception and can be relied upon for a defence: Neil Rees, Simon Rice and Dominique Allen, Anti-Discrimination & Equal Opportunity Law, 3rd ed, 2018, Federation Press, 185. Further, under the Disability Discrimination Act 1992 (Cth), section 45 (special measures) is termed an exemption, although exemptions generally have a distinctive character to exceptions. In the Guidelines, s 45 of the Disability Discrimination Act 1992 (Cth) is described as an exemption, but special measures under state and territory anti-discrimination laws are referred to as exceptions. 19 Noting that depending on the circumstances, other exemptions or exceptions may also apply under the Disability Discrimination Act 1992 (Cth) and the relevant state or territory anti-discrimination law. 20 Whether direct or indirect: Disability Discrimination Act 1992 (Cth), section 45(1)(c). 21 See instead the exemption at section 47 of the Disability Discrimination Act 1992 (Cth) which provides for acts done under statutory authority, including where industrial instruments provide for salary or wages of persons with disability, or orders, awards or determinations are made by courts or tribunals with power to fix minimum wages: Disability Discrimination Act 1992 (Cth), section 47(1)(c) and (d)). 22 For the relevant provisions in each federal, state and territory law, see Table in Part 3.3 of the Guidelines. 23 Under section 126 of the Anti-Discrimination Act 1977 (NSW). 24 Equal Opportunity Tasmania, Exemptions, undated. At https://equalopportunity.tas.gov.au/exemptions (viewed 18 July 2022). 25 As discussed, there is no ‘special measure’ provision in the Anti-Discrimination Act 1977 (NSW), and employers should apply to Anti-Discrimination NSW for a statutory exemption, see Part 6.1. 26 Refer to Table at Part 3.3. 27 Neil Rees, Simon Rice and Dominique Allen, Anti-Discrimination & Equal Opportunity Law, 3rd ed, 2018, Federation Press, 576. 28 Neil Rees, Simon Rice and Dominique Allen, Anti-Discrimination & Equal Opportunity Law, 3rd ed, 2018, Federation Press, 576. Guidelines for the targeted recruitment of people with disability | 49