Page 2545 - Week 08 - Thursday, 19 August 1993
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Madam Speaker, Mr Kaine also raised the question of the Gaming Machine (Amendment) Bill having to be read with the Taxation (Administration) (Amendment) Bill. I believe that people operating businesses and responsible for tax assessment on their business are generally aware that they need to read the tax legislation as well. Madam Speaker, the alternative is to include the Taxation (Administration) Act in every Bill that has some sort of tax aspect or, vice versa, to include Acts such as the Gaming Machine Act in the Taxation (Administration) Bill. Clearly, that could be unworkable, and Mr Kaine knows that. It would make for incredibly cumbersome pieces of legislation which I believe that people having recourse to the legislation would find extremely difficult to cope with. I really consider that most people who are dealing with a piece of legislation that has a tax component know to look at the tax legislation as well, especially when the legislation says so. So, Madam Speaker, I do not consider that to be a major issue that Mr Kaine has raised.
Mr Kaine also raised the question of how the Commissioner for Revenue assesses what is in the club members' interests. I think that is a good question that Mr Kaine has raised and perhaps one that could bear some further exploration. But I say to Mr Kaine that both the Commissioner for Revenue and members of the Government liaise and consult frequently with the Licensed Clubs Association, a body which I have always taken to speak in the interests of the clubs. Those clubs, of course, have the interests of their members uppermost in their minds; otherwise they would not have any members. This is a competitive business. If your members think you are doing a rotten job they will soon join another club. As I say, Madam Speaker, I think that perhaps we could explore further the precise criteria that the commissioner might use over and above general consultation and the general awareness which the commissioner undoubtedly has of how clubs operate and what the return from clubs is to their members from the gambling that they undertake in clubs. Madam Speaker, I think that the vast majority of Mr Kaine's problems can be easily resolved, and his final point is something that I will look into further.
Question resolved in the affirmative.
Bill agreed to.
TAXATION (ADMINISTRATION) (AMENDMENT) BILL 1993
Debate resumed from 17 June 1993, on motion by Ms Follett:
That this Bill be agreed to in principle.
Question resolved in the affirmative.
Bill agreed to in principle.
Leave granted to dispense with the detail stage.
Bill agreed to.
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