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Legislative Assembly for the ACT: 1997 Week 13 Hansard (2 December) . . Page.. 4346 ..

Mr Wood: I will listen to what you say when you are over here.

MR HUMPHRIES: Okay. I am sure I will say the opposite of whatever you say, Mr Wood.

Mr Wood: No; we agree quite often, Mr Humphries.

MR HUMPHRIES: Yes; we will see what happens. But, whatever is the case, in the short term at least the position for legal aid in the ACT looks pretty good.

Question resolved in the affirmative.

Bill agreed to in principle.

Leave granted to dispense with the detail stage.

Bill agreed to.

Debate resumed from 4 November 1997, on motion by Mrs Carnell:

That this Bill be agreed to in principle.

MR BERRY (Leader of the Opposition) (8.27): There are some significant and important parts of this legislation, the most important of which, I think, is the retrospective protection of past revenue collections which have been made by administrative action. I have said in the past, and others have agreed with me, that, if there is to be retrospective effect for legislation, that is something that has to be at the forefront of one's mind when the decision is made. In the case of this Bill, Labor has decided that it is a valid thing to do. We believe it is a sensible thing to do in the light of circumstances.

This legislation arose following a period of time when the administration had been dealing with payroll tax in respect of superannuation contributions by employers. This administrative arrangement arose from a decision in the Administrative Appeals Tribunal in 1994 in the matter of the CPS Credit Union Co-operative ACT Ltd v. The Commissioner for ACT Revenue. That administrative arrangement had effectively dealt with the collection of payroll tax in respect of those superannuation contributions for a period of time. From the speech of the Chief Minister and Treasurer in relation to this matter, it became clear that it was time to do something in the legislative sense, firstly, to validate the collection of future revenue in respect of superannuation contributions and, secondly, to validate past revenue collections and to ensure that the ACT "is adequately able to provide for its ongoing social and economic programs". I guess the test for its ongoing social and economic programs is another matter; but, so far as this legislation is concerned, it is certainly the view of the Labor Opposition in the Assembly that it should be supported and we will be doing so.

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