Page 177 - Week 01 - Thursday, 15 February 1990
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MR SPEAKER: Is it the wish of the Assembly to debate this order of the day concurrently with order of the day No. 3, the Rates and Land Tax (Amendment) Bill (No. 2) 1989?
Members: Yes.
MR SPEAKER: There being no objection, that course will be followed. I remind members that, in debating order of the day No. 2, they may also address their remarks to order of the day No. 3.
MR STEFANIAK (10.54): I wish to speak in support of these Bills amending the Taxation (Administration) Act 1987 and the Rates and Land Tax Act 1926.
As part of the process towards self-government, the ACT Administration assumed responsibility for State-type taxation from the Australian Taxation Office on 1 August 1987. Administration of the tax laws was vested in the Commissioner for ACT Revenue Collections, a statutory office established by section 5 of the Taxation (Administration) Act 1987. At that time responsibility for rates, and later land tax, was vested in the Minister for Arts, Tourism and Territories and administered by a separate rates section within the department.
In 1989, as part of the reorganisation of the ACT Treasury, the ACT Revenue Office was established, bringing the areas responsible for State-type taxation and municipal rating laws under the administrative control of the Commissioner for ACT Revenue Collections.
The tabled Bills legally establish that arrangement by bringing the general administration of the Rates and Land Tax Act within the Commissioner's responsibilities. They also amend the Commissioner's statutory office title by omitting the word "Collections" because the functions of the office of the Commissioner for ACT Revenue are broader than "Revenue Collections" implies. For example, the functions include revenue policy and land valuation matters.
Administrative matters for which the Commissioner is to assume responsibility under the Rates and Land Tax Act include the determination and redetermination of unimproved values of land, and the recording and notification to owners of the values; the assessment of rates and land tax; the enforcement of rates and land tax payment provisions, and the remission of interest on unpaid rates and land tax in appropriate circumstances.
The amendments do not affect the Minister's powers to exempt an owner from the payment of rates and land tax; refund or remit amounts of rates and land tax; determine the rate of discount for the payment of rates in full; or determine the rate of interest on unpaid rates and land tax.
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