Page 3811 - Week 12 - Thursday, 29 October 2015

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out of what we buy and more value out of what we own; the opportunity to compete; and greater opportunity in how we work, and when and for how long. These values can be supported by our considered adoption of aspects of what we know as the sharing economy. Such opportunities are presenting themselves at an accelerated pace in the on-demand transport sector. We are embracing them. But they also lie elsewhere, in other economic sectors, and where our values intersect, we will embrace them too.

In closing, the introduction of this bill presents a clear step forward for transport services in Canberra, a clear step forward for our city into embracing innovation, and a very tangible way of making travel better for Canberrans. I commend this bill to the Assembly.

Debate (on motion by Mr Coe) adjourned to the next sitting.

Revenue (Charitable Organisations) Legislation Amendment Bill 2015

Mr Barr, pursuant to notice, presented the bill, its explanatory statement and a Human Rights Act compatibility statement.

Title read by Clerk.

MR BARR (Molonglo—Chief Minister, Treasurer, Minister for Economic Development, Minister for Urban Renewal and Minister for Tourism and Events) (10.17): I move:

That this bill be agreed to in principle.

Today I introduce legislation amending the Duties Act 1990, the Payroll Tax Act 2011, the Rates Act 2004 and the Taxation Administration Act 1999 to reform the charitable tax exemptions available to certain types of organisations.

Under ACT tax law, charities are eligible for a number of concessions and exemptions and these reflect the traditional value of charitable work and the wide variety of benefits that charities provide to the community.

Tax exemptions for charities include an exemption from payroll tax, a rates exemption for land use exclusively for charitable purposes, and exemptions or concessions from various forms of duty. The legal meaning of the term “charity” has developed largely according to the common law in Australia. Historically, it has been left to the courts to determine whether a body should be treated as charitable. Under the common law, charities are grouped into four categories: benevolent charities, religious charities, educational charities and charities for other beneficial purposes, also known as “fourth limb” charities.

Recently a number of decisions in the commonwealth and state courts have widened the common law meaning of “charity” under the fourth limb. Charities now include several kinds of bodies that would not be considered charities in the popular sense. These include chambers of commerce, commercial and industry peak bodies and

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