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Legislative Assembly for the ACT: 2007 Week 5 Hansard (29 May) . . Page.. 1069..


MS MacDONALD (continuing):

taking a broad aim at all of the areas that come under the committee's responsibility. We focused on the area of health financial costs. We also looked at housing, which also comes under our area.

I thought it was quite a successful process, and I think my fellow members would agree. We had a fruitful look at those particular areas of the annual reports. The committee had only one recommendation to make, and that was with regard to more information being provided about the cross-border agreement between New South Wales and the ACT. It was a bit difficult to find information on that particular agreement, so we requested the department to make that information a little bit clearer in its annual report. That is pretty much it. I commend the report to the Assembly.

Question resolved in the affirmative.

Revenue Legislation Amendment Bill 2007

Mr Stanhope , by leave, presented the bill, its explanatory statement and a Human Rights Act compatibility statement.

Title read by Clerk.

MR STANHOPE (Ginninderra—Chief Minister, Treasurer, Minister for Business and Economic Development, Minister for Indigenous Affairs, Minister for the Environment, Water and Climate Change, Minister for the Arts) (11.16): I move:

That this bill be agreed to in principle.

The Revenue Legislation Amendment Bill 2007 amends the Duties Act 1999, the Land Tax Act 2004, the Payroll Tax Act 1987 and the Rates Act 2004. This bill is a clarifying instrument, designed not to impose any new revenue measures but rather to provide greater certainty to taxpayers. It makes explicit certain elements that have been inferred from current legislation for the most part but also corrects an error contained within a formula.

The bill contains two amendments to the Duties Act. The first of these relates to the grant of a crown lease to the housing commissioner. Under the Duties Act the grant of a crown lease to the housing commissioner is liable to concessional duty of $20, while the transfer of a crown lease to the housing commissioner is exempt from duty. The bill seeks to make the treatment of the housing commissioner consistent by removing the liability to concessional duty.

The second duties amendment concerns an exemption from duty on motor vehicle registrations for interstate motor vehicle dealers. It clarifies that the exemption currently enjoyed by ACT motor vehicle dealers that are licensed under the Sale of Motor Vehicles Act 1977 is also extended to interstate motor vehicle dealers who hold a similar licence under a corresponding law.

Land tax is payable on ACT land that is owned by a corporation or trustee or that is rented residential property. In the case of rented residential property the owner is


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