Page 2048 - Week 08 - Tuesday, 8 September 1992
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Under the current Act, where a rates and land tax account has been overpaid as a consequence of an error of the commissioner or the upholding of an objection or appeal, there is no authority for interest to be paid on the overpaid amount. This is inconsistent with the Taxation Administration Act, which provides for the payment of interest in these circumstances in respect of all other taxes administered by the commissioner. It is also unfair to rates and land tax payers, and therefore payment of interest has been provided for in the Bill.
The final amendment relates to the redetermination of the unimproved value of land to correct clerical error or to take into account changed circumstances not allowed for in recent redeterminations. The Act already provides the commissioner with the authority to make redeterminations in these circumstances and to make reassessments for rates and land tax. Until annual revaluations were introduced, such redeterminations could be made for a period of up to three years; that is, back to the last triennial revaluation. When the Act was amended to provide for annual revaluations, the need for redeterminations to be made for a longer period was overlooked. The amendments proposed in clause 4 of the Bill reintroduce the three-year period.
The Government, in proposing these significant amendments to the Act, believes that it is reacting positively and responsibly to taxpayers' concerns, while ensuring that the interests of taxpayers and the community generally are safeguarded. I present the explanatory memorandum for the Bill.
Debate (on motion by Mr Kaine) adjourned.
DRUGS OF DEPENDENCE (AMENDMENT) BILL (NO. 3) 1992
MR BERRY (Minister for Health, Minister for Industrial Relations and Minister for Sport) (8.34), by leave: I present the Drugs of Dependence (Amendment) Bill (No. 3) 1992.
Title read by Acting Clerk.
MR BERRY: I move:
That this Bill be agreed to in principle.
Madam Speaker, expanded services to provide methadone to drug dependents are needed if the ACT is to cater for the estimated demand and so reduce the grave health, social, economic and legal consequences of illicit drug use. In particular, the provision of such services has the potential to reduce significantly drug-related crime in the ACT.
An important response to the significant social problems caused by illicit drug use is the appropriate provision of methadone services. Last year I made it clear that I was seeking options to expand the methadone program, and undertook to examine the options. On 8 April this year the Assembly passed the following motion:
That the ACT methadone program be expanded to meet the needs of all its potential clients consistent with an appropriate harm reduction approach.
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