Legislative Assembly for the ACT: 2009 Week 03 Hansard (Tuesday, 24 February 2009) . . Page.. 844 ..
capacity to require a person who is a debtor to the recipient of the first home owner grant—that is, a third party to the transaction—to be required to repay part or all of the grant. This provision will increase the power of the commissioner to recover amounts that are due in repayment for the first home owner grant. The amendment also provides for the third party to be able to object to the demand from the commissioner. There are no financial implications arising for this bill and the opposition is happy to support it.
MS BRESNAN (Brindabella) (10.05): I am speaking on Ms Hunter’s behalf. The Greens will also be supporting this amendment. The legislation, as has been noted, is designed to provide greater clarity for taxpayers with regard to duty liability on the application to register a motor vehicle and also to amend the first home owner grant for 2000 for debt repayment.
MS GALLAGHER (Molonglo—Treasurer, Minister for Health, Minister for Community Services and Minister for Women) (10.05), in reply: I thank members for their contribution to this legislation.
The Revenue Legislation Amendment Bill 2008 (No 2) amends the Duties Act 1999 and the First Home Owner Grant Act 2000. The amendments contained in the bill do not impose any new revenue measures. Firstly, the bill amends the Duties Act in relation to duty on an application to register a motor vehicle in the ACT where duty has been paid in a corresponding Australian jurisdiction. Under the Duties Act, duty is payable on an application to register a motor vehicle in the ACT. Duty is not charged on the application to register the motor vehicle in the ACT where duty has been paid in another Australian jurisdiction and the registered owner remains the same.
However, where the registration was exempt or duty was not payable in other jurisdictions and such a registration would not have been exempt in the ACT, duty is payable in the ACT. The amendment inserts an example to assist taxpayers to help explain the operation of the provision in this situation.
Secondly, the bill amends the First Home Owner Grant Act to allow the commissioner for ACT Revenue to require a third party debtor for a grant recipient to repay a grant instead of the grant recipient. The changes will allow for the efficient and effective recovery of the grant where the grant recipient is owed money by a third party debtor. This amendment will bring the First Home Owner Grant Act into line with the debt recovery provisions in the Taxation Administration Act 1999.
As is appropriate in the circumstances, the amendments will also provide the third party with the right to object to the commissioner’s written notice that they, instead of the grant recipient, repay the grant. There are no financial implications arising from these new provisions and I commend the Revenue Legislation Amendment Bill 2008 (No 2) to the Assembly.
Question resolved in the affirmative.
Leave granted to dispense with the detail stage.
Bill agreed to.