Page 4990 - Week 17 - Tuesday, 11 December 1990
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Gaming machine administration in the ACT provides tight regulation of an industry commonly perceived to be susceptible to corrupt practices. As the regulation of the industry and the collection of revenue are complementary functions, the Revenue Office is to carry out all current GALA functions, which includes approval, purchase, installation and inspection, as well as the taxing of gaming machine operations. The transfer of these functions to the Revenue Office will lead to an increase in efficiency - which I think is undisputed even by those opposite - and cost-effectiveness, of course, for both the Government and the taxpayer. This is something the people opposite often forget about.
The Revenue Office presently administers business franchise fees on petroleum, tobacco and X-rated video purchases which are closely related to taxes imposed under the Gaming Machine Act. Consequently, revenue inspectors already conduct payroll and tobacco audits of financial records of clubs authorised to operate gaming machines. The elimination of this duplication of resources, coupled with the economies inherent in absorbing functions into a larger existing organisation, will lead to short- and, might I say, long-term financial savings for the Territory and the people therein.
Efficiency and equity in administrating gaming machine licences will be further increased by replacing the Supreme Court of the ACT with the Administrative Appeals Tribunal for the purposes of reviewing relevant decisions on their merits. The AAT is quicker than the Supreme Court and better equipped to review administrative decisions of the commissioner.
I should mention that the amendments that I have had circulated are only of an interim nature. Further legislation will be introduced reviewing the provisions of the Gaming Machine Act and incorporating the Taxation (Administration) Act, which provides common administration, penalty and appeal mechanisms for all other Territory tax laws. The introduction of this Gaming Machine (Amendment) Bill is something which has been long overdue and is something which all thinking people of the Territory will support.
Question resolved in the affirmative.
Bill agreed to in principle.
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