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Legislative Assembly for the ACT: 2000 Week 6 Hansard (23 May) . . Page.. 1594 ..


GOODS AND SERVICES TAX (TEMPORARY TRANSITIONAL PROVISIONS) BILL 2000

MR HUMPHRIES (Treasurer, Attorney-General and Minister for Justice and Community Safety) (3.58): Mr Speaker, I seek leave to present the Goods and Services Tax (Temporary Transitional Provisions) Bill 2000, together with its explanatory memorandum.

Leave granted.

MR HUMPHRIES: I present the Goods and Services Tax (Temporary Transitional Provisions) Bill and the explanatory memorandum.

Title read by Clerk.

MR HUMPHRIES: I move:

That this bill be agreed to in principle.

I am presenting two bills together today, the Goods and Services Tax (Temporary Transitional Provisions) Bill 2000 and the Financial Management Amendment Bill 2000 (No 2). I am presenting these bills together as the majority of the provisions relate to the introduction of the goods and services tax from 1 July 2000. I therefore consider it logical for the Assembly to consider these bills together. I have already foreshadowed the government's intention to introduce these bills in a letter to members of the opposition and the crossbenches. This letter outlined the intention of the bills.

The Goods and Services Tax (Temporary Transitional Provisions) Bill 2000 contains two substantive provisions. The first provides for transitional provisions covering possible unforeseen circumstances associated with the introduction of the GST. This is required as the Assembly does not sit from 29 June to 29 August this year, resulting in two months where it will not be possible to introduce legislation to deal with unexpected implications of GST implementation.

While every effort has been made to anticipate all the legislative requirements of the GST implementation, it is possible that there may be unexpected consequences that it has not been possible to identify. This bill therefore provides the executive with the power to make regulations that prescribe matters necessary or convenient to be prescribed because of the commencement of the goods and services tax on 1 July this year. This power will include the ability to modify territory law.

Given the nature of this power, the bill also contains provisions that very strictly constrain the power so that it can only be used for purposes associated with the implementation of the GST. This includes the requirement that the government must consult with all available members of the Legislative Assembly before issuing such regulations. This will ensure that all members are consulted on any issues that may arise during the non-sitting period.


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