Page 4014 - Week 13 - Thursday, 10 November 1994
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land tax has been overpaid. The Bill also provides land tax payers with a right of appeal where the commissioner has allowed an objection against an assessment of penalty tax, but in a lesser amount than the taxpayer had sought. These changes will ensure that all decisions made by the commissioner are appealable to the Administrative Appeals Tribunal and bring the rates and land tax appeal provisions into line with those available under other ACT tax laws.
Madam Speaker, action has also been taken in the Bill to overcome an anomaly in the Act which requires the commissioner, following a decision made by the Administrative Appeals Tribunal, to refund moneys paid on a rates or land tax assessment immediately, even though an appeal against the decision may have been lodged in a higher court. The change will overcome the current need to refund or recover the amount of the debt in question after each successive action, depending on the outcome, until the issue is settled at the highest judicial level. It will also bring the provisions of this Act into line with those applying to all other tax laws under the Taxation (Administration) Act 1987. Finally, Madam Speaker, a number of administrative changes have been made to the Act to remove sexist language and to put all numbers in numerical form. I commend the Bill to the house, and I present an explanatory memorandum to the Bill.
Debate (on motion by Mr Kaine) adjourned.
CASINO CONTROL (AMENDMENT) BILL 1994
MS FOLLETT (Chief Minister and Treasurer) (10.43): I present the Casino Control (Amendment) Bill 1994.
Title read by Clerk.
MS FOLLETT: I move:
That this Bill be agreed to in principle.
Madam Speaker, the Casino Control Act 1988 provides for the establishment and control of a casino in the Territory. Casino Canberra proposes to expand its business to target what it terms "the lucrative international junket market" - and I wish that there was another term for it. Junkets, Madam Speaker, are essentially groups of high stake overseas players who are organised by a junket operator or agent to play at a casino. The junket operator is paid a commission based on the value of the chips purchased or the amount wagered during the junket visit. The casino operator also offers direct inducements to the players to gamble in the casino, such as complimentary airfares, accommodation and meals.
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