Page 2329 - Week 08 - Thursday, 7 June 1990
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The Standing Committee on Scrutiny of Bills and Subordinate Legislation has raised two issues on which I wish to comment. The committee is concerned that a possible injustice might occur to an innocent bystander in respect of clause 8, which inserts a new subsection that allows the Commissioner for ACT Revenue to recover moneys from a person who is in debt to a defaulting ratepayer. The committee's concern stems from proposed subsection (7) which allows the commissioner to recover from a debtor of a ratepayer money owed to the ratepayer by that debtor but which is not yet due or repayable to the ratepayer because a condition has not yet been fulfilled. The committee is of the opinion that the debt may never become due because the condition may never be fulfilled.
The effect of clause 8 and new subsection (7) is identical to that of subsection 43(7) of the Taxation (Administration) Act 1987 and to that of subsection 218(6A) of the Commonwealth Income Tax Assessment Act 1936. The intention of the provision is that where a debt exists between the defaulting taxpayer and another person the commissioner is not denied access to the moneys due to the defaulting taxpayer by reason of a condition which operates as between the defaulting taxpayer and his debtor. This is entirely reasonable. The debt exists and is delayed as between the parties only as to the time of payment. The provision is not intended to have the effect of creating a debt which has not arisen or will only arise in the event of some contingency. I trust this answers the committee's concerns, Mr Speaker.
The committee also commented on clause 12 dealing with the need for the transferor and transferee to provide details of transfer of rateable land to the Commissioner for ACT Revenue in a form approved by the commissioner. The committee is concerned that the form to be approved by the commissioner takes scrutiny and possible disallowance away from me and, of course, the Assembly.
The Government notes the committee's report but considers that, as recognised by the committee, the specification in the Bill of the detail to be included in the form provides appropriate Assembly control over the content of official forms. Given the many forms required in the administration of the Territory's revenue laws, this approach is a realistic balance between the need for the Assembly to exercise control over what information is required to be furnished in official forms and the necessary flexibility to make changes in the interests of taxpayer convenience and administrative efficiency.
In her speech Ms Follett raised the issue of the amount of rate that has been set by the Government. I should like the record to show that this Government derives no joy from having to raise the rate a substantial amount, even given the fact that with a CPI in the order of 8 per cent this rise will be some 8 per cent above the consumer price index
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