Page 1260 - Week 04 - Thursday, 4 May 2006
Next page . . . . Previous page . . . . Speeches . . . . Contents . . . . Debates(HTML) . . . . PDF . . . .
intent of the provision. Existing, currently registered payroll taxpayers will be deemed to be registered under the new legislation and will not be required to register.
The Liberal Party’s claims and assertions are simply wrongheaded. The government will not agree to the removal of these provisions from the legislation. Rather, I would hope that the Leader of the Opposition, on behalf of the Liberal Party, would recognise that he was simply wrong, that he did not understand the provision, and will now support the clause.
Only payroll taxpayers who become liable after the commencement date for this legislation will be required to provide a new registration, and then they will only be required to provide that registration when they first register. It is an important provision in terms of compliance. To the extent that there are employers not paying payroll tax, it is a very serious issue. There are potentially very serious implications for the territory and employers who either deliberately or through neglect are not paying their taxes. It is vital that the revenue office have the capacity to ensure that every business that is liable to pay payroll tax meets its legal obligations and pays payroll tax.
Registration will, of course, play a significant educative role. Many businesses that are liable to pay payroll tax in the ACT have their headquarters outside the ACT and it is accepted that many of them will fail to pay their tax. They think it is appropriate and sufficient that they pay payroll tax in their home jurisdiction, in the jurisdiction in which they have their offices. It is the national experience that every other jurisdiction that has a registration requirement does draw to the attention of employers that, irrespective of the location of their head office, they have to pay payroll tax in the jurisdiction in which they employ. There is, in fact, absolutely no extra red tape for businesses that are complying with the law and are currently paying payroll tax in the ACT.
Clause 24 agreed to.
Clause 25 agreed to.
Clause 26.
MR SMYTH (Brindabella—Leader of the Opposition) (5.55): I seek leave to move amendments Nos 3 to 5 circulated in my name together.
Leave granted.
MR SMYTH: I move amendments Nos 3 to 5 circulated in my name [see schedule 1 at page 1269].
Obviously the government has not accepted the logic of my argument that, if you are not paying payroll tax, after the government passes this law, you are going to register to pay payroll tax and then not pay it anyway. It is like running at the lights and then putting up a sign that says: come and target me. It is just illogical.
But, to ease the illogical nature of what the government is doing, and noting that the government is currently having discussions with other jurisdictions about extending the lodgment times for some returns, the effect of my amendments is to extend the time in
Next page . . . . Previous page . . . . Speeches . . . . Contents . . . . Debates(HTML) . . . . PDF . . . .