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Legislative Assembly for the ACT: 1999 Week 1 Hansard (16 February) . . Page.. 120 ..

TAXATION ADMINISTRATION BILL 1998

[COGNATE BILL:

TAXATION ADMINISTRATION (CONSEQUENTIAL AND TRANSITIONAL PROVISIONS) BILL 1998]

Debate resumed from 10 December 1998, on motion by Ms Carnell:

That this Bill be agreed to in principle.

MR SPEAKER: Is it the wish of the Assembly to debate this order of the day concurrently with the Taxation Administration (Consequential and Transitional Provisions) Bill 1998? There being no objection, that course will be followed. I remind members that in debating order of the day No. 4 they may also address their remarks to order of the day No. 5.

MR QUINLAN (12.02): Mr Speaker, the Opposition will be supporting this Bill. We understand that it is the result of a considerable amount of work that has gone into trying to simplify and strengthen the provisions for taxation administration. It contains significant powers, as we just mentioned in regard to the previous piece of legislation. In supporting the Bill, I give notice that we will be seeking to remove a prohibition on the use of selfincrimination as a defence in supplying information.

MS CARNELL (Chief Minister and Treasurer) (12.03), in reply: Mr Speaker, with the passage of the Taxation Administration Bill 1998, the ACT will join New South Wales, Victoria, South Australia and Tasmania in providing, to a large extent, uniform taxation administration legislation.

Mr Stanhope: Mr Speaker, I take a point of order. Is the Chief Minister closing the debate?

MR SPEAKER: She is, yes.

Mr Stanhope: I beg your pardon, Chief Minister. I just wanted to speak on - - -

MS CARNELL: You can speak in the detail stage.

Mr Stanhope: I am happy to do that. I was not concentrating. I beg everybody's pardon. I am happy to speak later, Mr Speaker. I am sorry, Chief Minister.

MS CARNELL: Okay. Thank you very much. Mr Speaker, the ACT currently has a Taxation Administration Act which, like this Bill, makes general provisions with respect to the administration and enforcement of the ACT's other taxation laws. However, the structure, style and some of the policies of the existing Act are sufficiently different from the other States' Acts to warrant replacement.

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