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Legislative Assembly for the ACT: 2000 Week 7 Hansard (29 June) . . Page.. 2196 ..
MR HUMPHRIES (continuing):
excuse for a tax default. Where the taxpayer does have a reasonable excuse the base penalty of 25% applies.
Mr Speaker, this amendment will result in a fairer and more moderate penalty regime for defaulting taxpayers than at present, and provide a "fall back" position, which is acceptable to taxpayers and the government, where it is too costly to try to prove intent. Additionally, it complements Government policy on minimising the effects of legislation on taxpayers' rights.
As in the existing legislation, there is provision for a reduction in the 50% penalty rate. Where, prior to an investigation into a taxpayer's affairs, the taxpayer voluntarily discloses sufficient information to enable the nature and extent of the tax default to be determined, the rate is reduced to 10% or 40%, depending on when the taxpayer makes the disclosure.
Mr Speaker, the amendment to the penalty tax regime will bring the ACT more into line with the penalty tax scale found in Commonwealth legislation. Although this will be out of line with the States, it is necessary that the ACT, with its smaller tax base, has a stronger, effective penalty regime to maximise its tax compliance.
Debate (on motion by Mr Quinlan ) adjourned.
MR HUMPHRIES (Treasurer, Attorney-General and Minister for Justice and Community Safety) (10.37): Mr Speaker, I present the Crimes (Forensic Procedures) Bill 2000, together with its explanatory memorandum.
Title read by Clerk.
MR HUMPHRIES: I move:
That this bill be agreed to in principle.
I seek leave to have my presentation speech incorporated in Hansard, and I thank members for their indulgence in allowing this to happen this morning.
Leave granted.
The speech read as follows:
Mr Speaker
I present the Crimes (Forensic Procedures) Bill 2000.
At the turn of the last century, the discovery that a person's fingerprints are a unique identifier led to revolution in techniques to identify the perpetrators of crimes. It was also discovered that a large proportion of the total volume of crime is committed by a small group of offenders. For many years, law enforcement authorities around the world have routinely collected
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