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Legislative Assembly for the ACT: 1998 Week 4 Hansard (25 June) . . Page.. 1182 ..

which declares these enterprises liable to all taxes, fees and charges arising from ACT laws.

Several enterprises have been assessed and found to be not liable. ACT Housing is primarily engaged in providing welfare oriented housing. This is classified as a community service obligation and, as such, is exempt from this initiative. The ACT Cemeteries Trust could only be regarded as marginally commercial in its operation and again there is a strong community service component in its activities. The Canberra Tourism and Events Corporation's core activity is the co-ordination of promotion of the ACT, a function that is not, of itself, commercial.

The Bill therefore, where appropriate, specifically exempts these enterprises from particular taxes and charges.

Mr Speaker, the review process will be ongoing. The proposed ACT Revision (Taxation of Territory Authorities) Bill 1998 deals with the enterprises already assessed and also provides the required legislative base to deal with ACT Government

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