Mr Speaker, this Bill provides omnibus legislation to implement a range of minor amendments covering a number of different Acts which have administrative ownership within the Department of Treasury and Infrastructure. The Bill amends, where appropriate, the First Home Owners Grant Act 2000, the Gaming Machine Act 1987 and the Rates and Land Tax Act 1926.

Mr Speaker, the guiding principles set out in the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations (IGA) for the First Home Owner Grant (FHOG) state that "Eligible applicants must be natural persons who are Australian citizens or permanent residents".

In drafting FHOG legislation, all States and Territories included provisions which made Australian citizens and permanent residents, within the meaning of section 30 of the Migration Act 1958 (Cwlth), eligible for the FHOG. Unfortunately Mr Speaker, this does not encompass New Zealand citizens permanently resident in Australia.

The Assistant Commonwealth Treasurer, Senator Kemp, wrote to all State and Territory jurisdictions expressing the Commonwealth's view that "it would be highly desirable" if the States and Territories extended eligibility to New Zealand citizens permanently resident in Australia. After considering the issue, I wrote to the Commonwealth agreeing that the ACT would amend the FHOG legislation accordingly.

All other jurisdictions have already legislated for the necessary changes or are in the process of doing so.

In addition Mr Speaker, so as not to disadvantage these New Zealand citizens, the amending provisions are to be given effect from 1 July 2000, in line with the commencement of the FHOG scheme.

Mr Speaker, Members may recall that in July this year a majority of Members consented to the making of the Goods and Services Tax Consequential Regulations 2000, under the Goods and Services Tax (Temporary Transitional Provisions) Act 2000.

This regulation modified subsection 58A(1) of the Gaming Machine Act 1987 to correct a timing issue with regard to the adjustment of gaming machine taxes to account for the GST.

As the GST (Temporary Transitional Provisions) Act only provides for the making of temporary transitional arrangements with respect to the implementation of the GST, the effect of the regulation is limited in time to 31 October 2000.

This Bill therefore provides a permanent amendment to the Gaming Machine Act to clarify that the GST must have already been paid by gaming machine operators on their margins in order to claim against their ACT gambling tax liability.