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Legislative Assembly for the ACT: 2019 Week 12 Hansard (24 October) . . Page.. 4310 ..

Sections 5 and 6 amend the Electoral Act to make clear that the new budget is not electoral expenditure and is not subject to annual reporting requirements.

I thank those who have worked on this bill, in particular the Parliamentary Counsel's Office and legislation, policy and programs in the Justice And Community Safety Directorate, and workforce capability and governance area within the Chief Minister's directorate.

We will be working with MLAs over the coming weeks on the continuing resolution and of course with the Clerk and the Office of the Legislative Assembly on the associated arrangements and potential resource and budget implications for the OLA. A practical example of where I believe this communications allowance can be put to good use by members would be to highlight the work that members can do in their own constituencies in relation to using the allowance to hire meeting rooms to enable them to meet directly with their constituents in their electorates rather than requiring constituents to come into the city into this building for meetings. That is one practical example of where this allowance would assist members in their capacity as local MLAs.

We will continue discussions with all members in the coming weeks as we work towards a continuing resolution, but I think this is an appropriate solution to the issues that have been identified in the standing committee's report. I commend this legislation to the Assembly.

Debate (on motion by Mr Wall) adjourned to the next sitting.

Revenue Legislation Amendment Bill 2019 (No 2)

Mr Barr, pursuant to notice, presented the bill, its explanatory statement and a Human Rights Act compatibility statement.

Title read by Clerk.

MR BARR (Kurrajong—Chief Minister, Treasurer, Minister for Social Inclusion and Equality, Minister for Tourism and Special Events and Minister for Trade, Industry and Investment) (10.57): I move:

That this bill be agreed to in principle.

With this bill the government is acting on its commitment in the 2019-20 budget to address unintended consequences for newly built properties arising from land tax amendments that commenced from 1 July 2018. The Land Tax Amendment Act 2018 extended land tax to all residential land except for principal places of residence and other specified scenarios. Newly built properties would be exempt as unfit for occupation until a certificate of occupancy and use is issued.

Under current law land tax is imposed in situations where a certificate of occupancy is issued in one quarter and settlement of the sale occurs in the next. This can result in

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