Page 3780 - Week 12 - Thursday, 21 October 1993
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Proposed new clause 9A
MS FOLLETT (Chief Minister and Treasurer) (5.58): I move:
That the following new clause be inserted in the Bill:
Review of decisions
"9A. Section 65 of the Principal Act is amended -
(a) by omitting from paragraph (d) 'and'; and
(b) by inserting after paragraph (d) the following paragraph:
'(da) determining, or refusing to determine, a period under subsection 28(3B); and'.".
Madam Speaker, clause 6 provides the Commissioner for ACT Revenue with the discretion, in certain circumstances, to extend the period within which a taxpayer may make an application for a refund of duty. The Standing Committee on Scrutiny of Bills and Subordinate Legislation has pointed out in report No. 16 of 1993 that the Bill does not provide taxpayers with any independent right of review against an adverse decision of the commissioner on this matter. That was an unintentional effect. In fact, to deny taxpayers the right of review under such circumstances would be at odds with those rights of appeal already extended to taxpayers within the taxing legislation. Madam Speaker, this amendment will correct this oversight. Taxpayers, providing the amendment is passed, will have a right of appeal where the commissioner has made an adverse decision in relation to extending the time limit for lodging refund applications. I present a supplementary explanatory memorandum.
Proposed new clause agreed to.
Remainder of Bill, by leave, taken as a whole, and agreed to.
Bill, as amended, agreed to.
PAPER
MR CONNOLLY (Attorney-General, Minister for Housing and Community Services and Minister for Urban Services): In the heat and excitement of debate yesterday on the Instruments (Amendment) Bill I neglected to table the supplementary explanatory memoranda to Government amendments, although they were circulated. To complete the record, I table them now.
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