Page 2879 - Week 13 - Thursday, 23 November 1989
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Thursday, 23 November 1989
__________________________
MR SPEAKER (Mr Prowse) took the chair at 10.30 am and read the prayer.
TAXATION (ADMINISTRATION) (AMENDMENT) BILL (NO. 3) 1989
MS FOLLETT (Treasurer) (10.30): I present the Taxation (Administration) (Amendment) Bill (No. 3) 1989. I move:
That this Bill be agreed to in principle.
This Bill amends the Taxation (Administration) Act 1987. The ACT Administration assumed responsibility for State-type taxation from the Australian Taxation Office on 1 August 1987. Administration of these tax laws was vested in the commissioner for ACT revenue collections, a statutory office established by section 5 of the Taxation (Administration) Act 1987.
Earlier this year, as part of the reorganisation of the ACT Treasury, the ACT Revenue Office was established to facilitate the integration of administrative areas responsible for State-type taxation and municipal rating laws. The Bill proposes to simplify the statutory office title by omitting "collections" to more accurately reflect the broader responsibilities of the office in such matters as land valuation and revenue policy. The remaining changes proposed in the Bill remove redundant subsections and correct the grammar of other provisions. I now present the explanatory memorandum to the Bill.
Debate (on motion by Mr Kaine) adjourned.
RATES AND LAND TAX (AMENDMENT) BILL (NO. 2) 1989
MS FOLLETT (Treasurer) (10.33): I present the Rates and Land Tax (Amendment) Bill (No. 2) 1989. I move:
That this Bill be agreed to in principle.
This Bill amends the Rates and Land Tax Act 1926. The Rates and Land Tax Act is currently administered by the commissioner for ACT revenue under delegated authority from the Minister. Earlier this year, as part of the reorganisation of the ACT Treasury, an ACT Revenue Office was established to facilitate the integration of administrative areas responsible for State-type taxation and municipal rating laws. The Bill brings the general administration of the Rates and Land Tax Act 1926 within the statutory responsibilities of the commissioner.
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