Page 2541 - Week 08 - Thursday, 19 August 1993
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Mr Kaine's next point concerned the charging of fees. Madam Speaker, charging of fees for approvals under section 45F and section 45H in addition to the fees determined under section 45B, that is for the issue of a licence, and 45E, that is for the annual renewal of a licence, is administratively cumbersome, given that current provisions can adequately provide for a level of fees which covers variations during the currency of a licence. The next point also relates to clause 25. I think Mr Kaine has perhaps misunderstood the system of approvals and permits that is contained in proposed section 45. Firstly, linked jackpot approvals are to be granted to the relevant clubs themselves, not to an independent permit holder. Secondly, linked jackpot permits are to be granted for arrangements between the permit holder and the linked clubs. The guidelines for these arrangements are to be set out in the regulations and, if the link is not operated in accordance with those guidelines, the permit may be cancelled and the permit holder prosecuted under section 45. Madam Speaker, as to the obligations of the commissioner to grant an application, section 45B gives the commissioner a broad discretion to consider the best interests of the linked clubs and their members. Moreover, the detailed regulations will provide ample protective provisions for the clubs.
I move on to Mr Kaine's next point - that concerning clause 26. His comment could again indicate some misunderstanding of the provisions of the Bill. The unlawful activity that is contemplated in proposed section 39E is considered to be a very serious matter. That proposed section deals with the potential for black market trading in gaming machines - a practice that this Government is not prepared to tolerate; hence the very high level of penalty that is proposed. By contrast, the provisions of section 48 of the principal Act contemplate an activity which, whilst it is still considered serious, is not of the same magnitude as that dealt with by proposed section 39E; hence there is a difference in penalties.
Madam Speaker, I come to the last of Mr Kaine's points. Again I suspect that the legislative scheme behind the Taxation (Administration) Act 1987 and its interaction with the various tax laws have been misunderstood. The administration Act provides a simpler means for people dealing with the various tax laws to understand and to readily find what is expected of them as taxpayers. The administration Act also provides appropriate mechanisms for lodgment of returns, objections, payment arrangements, et cetera. Madam Speaker, all self-assessed taxes require a return and tax payable to be lodged on the same day. There is nothing unusual about this. The taxpayer calculates the tax due and pays it along with lodgment of the basis on which the tax assessment has been made. Where a due date falls on a weekend or a public holiday, the Interpretation Act 1967, subsection 36(2), allows for an amount to be paid on the first working day following that day - in fact, a provision which many of us took advantage of in relation to our rates.
I think that Mr Kaine's queries have been adequately answered. I realise that there is a difference of opinion between Mr Kaine and some of the revenue officers. Nevertheless, I repeat that the Bill is well drafted, is succinct and is comprehensive. I think that Mr Kaine could have legitimately raised these queries before the Bill came on for debate. I am sure that members recognise that briefings on Bills which I bring forward to this Assembly are available, and indeed many members have taken advantage of them.
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