Page 3785 - Week 14 - Thursday, 10 December 1992
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exemptions be retrospective to the date of my announcement, which was 17 September 1991. Madam Speaker, the Bill addresses the possibility that the concessions proposed for employment agents might be exploited through contrived arrangements. The Bill therefore contains an anti-avoidance provision which allows the Commissioner for ACT Revenue to disregard contracts entered into with the intention either directly or indirectly of avoiding or evading payroll tax.
Madam Speaker, the Bill also introduces new provisions in relation to binding the Crown. Currently the Act applies to wages paid by public authorities of the Territory, other than wages paid out of Consolidated Revenue. ACT tax laws are being amended progressively to allow the taxation of the Crown in right of the ACT and the State and Northern Territory governments in appropriate circumstances. The Bill proposes that authorities of the States and the Northern Territory conducting business in the ACT will also be liable for ACT payroll tax.
Whilst departmental salaries and wages will continue to be exempt, the Bill contains provisions to allow for the payment of payroll tax by nominated government business enterprises operating from within the Territory public account. The taxing of activities undertaken by sections of the Government conducted along business lines is seen as a natural progression of the policy of imposing taxes on ACT commercial and business authorities. Madam Speaker, I present the explanatory memorandum to the Bill.
Debate (on motion by Mr De Domenico) adjourned.
AMBULANCE SERVICE LEVY (AMENDMENT) BILL 1992
MS FOLLETT (Chief Minister and Treasurer) (11.17): I present the Ambulance Service Levy (Amendment) Bill 1992.
Title read by Clerk.
MS FOLLETT: Madam Speaker, I move:
That this Bill be agreed to in principle.
This Bill amends the Ambulance Service Levy Act 1990. The Act provides for the establishment and conduct of the ACT Ambulance Service and for the payment of monthly levies by health benefit fund organisations insuring ACT residents to help fund the Ambulance Service. Madam Speaker, the Act contains references to the Ministers responsible for administering the Ambulance Service and for fixing the relevant levy rate which do not accord with the current titles of Ministers or the allocation of ministerial responsibilities under the Administrative Arrangements Order. This Bill, therefore, proposes to remove these references to obsolete ministerial titles. The Bill also proposes a change to the formula used in the calculation of the Ambulance Service levy in line with recent amendments to the New South Wales health insurance levies legislation.
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