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Legislative Assembly for the ACT: 1998 Week 11 Hansard (10 December) . . Page.. 3434 ..

MS CARNELL (Chief Minister and Treasurer) (11.11): Mr Speaker, I present the Taxation Administration (Consequential and Transitional Provisions) Bill 1998, together with its explanatory memorandum.

Title read by Clerk.

MS CARNELL: I move:

That this Bill be agreed to in principle.

Mr Speaker, the Taxation Administration (Consequential and Transitional Provisions) Bill 1998 is to be read as one with the Taxation Administration Bill 1998 which has just been presented. The purpose of the Bill is to ensure the smooth transition from the Taxation (Administration) Act 1987 to the new Taxation Administration Act, once passed. The old Act is scheduled to be repealed on the date of commencement of the Taxation Administration Bill.

The Bill contains provisions which will enable taxpayers and their representatives to be clear as to which of the Acts will govern their particular liability to tax. The provisions preserve certain decisions and appointments and give details of exceptions to section 38 of the Interpretation Act 1967, which otherwise would determine the effect of the repeal of the old Act. Mr Speaker, the Bill also provides for the making of regulations to overcome any possible unexpected or unintended effect of the Taxation Administration Bill.

Debate (on motion by Mr Quinlan) adjourned.

MR HUMPHRIES (Attorney-General, Minister for Justice and Community Safety and Minister Assisting the Treasurer) (11.12): Mr Speaker, I ask for leave to amend the notice standing in my name.

Leave granted.

MR HUMPHRIES: I amend notice No. 7 by adding "and for related purposes", and I now present the Emergency Management Bill 1998, together with its explanatory memorandum.

Title read by Clerk.

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