Page 2303 - Week 09 - Tuesday, 15 September 1992
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ADJOURNMENT
MADAM SPEAKER: Order! It being 9.30 pm, I propose the question:
That the Assembly do now adjourn.
Mr Berry: I require the question to be put forthwith without debate.
Question resolved in the negative.
RATES AND LAND TAX (AMENDMENT) BILL (NO. 3) 1992
[COGNATE BILL:
RATES AND LAND TAX (AMENDMENT) BILL (NO. 2) 1992]
Debate resumed.
MS FOLLETT: Madam Speaker, the owner of the land which has been subject to a redetermined value has the right to object against the new value under section 29 of the Act and the right of appeal to the AAT if the objection is disallowed. Effectively, what this means is that the rates or land tax will be assessed or reassessed based on a value which the owner has had every opportunity to ensure is reasonable. In regard to an innocent purchaser becoming involved with rates and land taxes relating to a period before the purchaser owned the property, this would not eventuate provided that the purchaser had taken adequate precautions to protect his or her interests.
Mr Cornwell: How do you do that, Chief Minister? How can you make those adequate - - -
MS FOLLETT: Madam Speaker, would you protect me from the interjections coming from the opposite side?
MADAM SPEAKER: Order, please!
MS FOLLETT: Thank you. Subsection 21A(2) of the Act provides that, if the purchaser has obtained a certificate from the commissioner which has no notice of such liability on it when they get it, then the purchaser will not be responsible for any previous charges relating to the land.
Madam Speaker, another issue raised by the Scrutiny of Bills Committee relates to clause 12 of the Bill. This provides for the Minister to determine, by disallowable instrument, the interest rate that will be used to provide a refund of overpaid rates and land tax. The committee is concerned that the drafting of the section could be interpreted to mean that an individual owner's refund assessment is a disallowable instrument. Parliamentary Counsel has advised, Madam Speaker, that the provision is a standard drafting procedure frequently used in Territory legislation and properly refers to the relevant notice mentioned in the section. (Extension of time granted)
Madam Speaker, I will not take too much longer; but there was a further matter which I did want to address, and that was Mr Kaine's comment in regard to the exemption from land tax for people being posted away from Canberra by virtue of their employment. I think again that there has been some misunderstanding of
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