Legislative Assembly for the ACT: 2009 Week 12 Hansard (Thursday, 15 October 2009) . . Page.. 4524 ..
Mr Speaker, the Payroll Tax Amendment Bill 2009 amends the Payroll Tax Act 1987 to change the current nexus provisions that determine where payroll tax is payable for wages paid to employees who provide services in more than one jurisdiction in a month.
The current nexus aligns with the location of an employee’s bank account. For example, if an employee works in three states and territories in one month, then the payroll tax payable in relation to those wages is payable to the jurisdiction in which the employee’s bank account is held. Given today’s modern electronic banking practices that allow the centralising of banking operations, the existing nexus as a determinant of payroll tax liability is outdated and no longer appropriate.
As such, for those few employers who pay wages to employees who work in more than one jurisdiction in a month, the new nexus provisions contained in this bill will align with the employee’s principal place of residence. As a secondary nexus, if the employee does not have a principal place of residence in Australia, the nexus will align with the employer’s registered Australian business address.
To avoid disadvantaging the few taxpayers affected by the change in the nexus, the new arrangements have been in operation administratively in all jurisdictions since 1 July this year. All Australian states and territories have worked together to bring about this change as part of the ongoing payroll tax harmonisation regime.
The government is committed to continuing its involvement in national payroll tax harmonisation and the amendments contained in this bill are the next step in achieving that end result. I commend the Payroll Tax Amendment Bill to the Assembly.
Debate (on motion by Mr Smyth) adjourned to the next sitting.
Unlawful Gambling Bill 2009
Ms Gallagher, pursuant to notice, presented the bill, its explanatory statement, an exposure draft and a Human Rights Act compatibility statement.
Title read by Clerk.
MS GALLAGHER (Molonglo—Treasurer, Minister for Health, Minister for Community Services and Minister for Women) (10.05): I move:
That this bill be agreed to in principle.
Mr Speaker, the Unlawful Gambling Bill 2009 will improve the control and regulation of gambling and illegal gambling in the territory. It will replace the existing Unlawful Games Act 1984 and two other outdated acts, the Games, Wagers and Betting Houses Act 1901 and the Gaming and Betting Act 1906. As such, it brings together for the first time unlawful gaming and unlawful betting provisions within the one act.
In simple terms the bill makes all gambling unlawful except to the extent that it is permitted under the bill or another gaming law. This provides an important safeguard