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Legislative Assembly for the ACT: 1999 Week 1 Hansard (16 February) . . Page.. 121 ..

MS CARNELL (continuing):

The new legislation will result in a common approach to assessments, refunds, interest and penalty tax, and compliance issues such as record-keeping requirements. This will provide clear benefits to taxpayers, especially those with national businesses. Although the other jurisdictions have not adopted a general anti-avoidance provision, this Government supports the inclusion of such a provision to protect ACT revenue. Taxpayers will have rights of review of any decisions made or assessments issued by the Commissioner for ACT Revenue under this provision.

Mr Speaker, the Taxation Administration (Consequential and Transitional Provisions) Bill 1998 will ensure the smooth transition from the existing Act to the new legislation, and provide taxpayers and their representatives with certainty as to which of the Acts will govern their particular liability to tax. The Bills will take effect from 1 March 1999.

In conclusion, Mr Speaker, the Bill brings the ACT largely into line with New South Wales in relation to the administration of tax legislation, affirming the Government's commitment to uniformity with New South Wales wherever possible.

Question resolved in the affirmative.

Bill agreed to in principle.

Clauses 1 to 86, by leave, taken together, and agreed to.

Clause 87

MR QUINLAN (12.06): Mr Speaker, the Opposition will be opposing this clause. I will defer to my learned colleague - I have been wanting to say that in this place - for argument in support of our opposition. Before I do, let me observe to the Assembly generally that the scrutiny of Bills committee and, one presumes, its expert consultant, has expressed some reservations in relation to this clause, and I think the Assembly should take note of it.

MR STANHOPE (Leader of the Opposition) (12.07): In speaking to clause 87, I want to make some comments about the privilege against selfincrimination. I take the work of the scrutiny of Bills committee quite seriously. I always look at its reports. Whenever the scrutiny of Bills committee presents a comment which goes to questions of individual rights or liberties, I feel it is incumbent on the Assembly to have particular regard to it.

As my colleague Mr Quinlan has said, the Labor Party is supportive of this legislation. We are very happy to support it. We do have a concern, however, over this one issue which the scrutiny of Bills committee also chose to draw to our attention. I do not think this particular provision is necessary in the context of this Bill. I do not think its removal in any way diminishes what the Government has set out to achieve with this piece of legislation.

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