Page 1070 - Week 05 - Tuesday, 29 May 2007
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required to notify the Commissioner for ACT Revenue at the time the property becomes rented. In some cases the commissioner may not be notified that the property is liable to land tax before it is sold to a new owner. In these cases, the property would transfer with a clear certificate of rates, land tax and other charges. This bill amends the Land Tax Act to clarify that in these cases the land tax is payable by the person who was the owner of the parcel for the period to which the liability relates.
The bill also contains two amendments to the Payroll Tax Act and simplifies the current nexus provisions. The nexus provisions are those that set out how the wages or the services that attract those wages must be connected to the ACT in order for them to be included for payroll tax purposes. These amendments do not change the way the provisions operate currently but serve to clarify the intent of the legislation.
The first of these amendments makes clear that wages paid or payable in a month or part of a month are wages to which the act applies. This has been inferred from the requirement of an employer to lodge monthly returns once their wages for the month exceed the determined threshold.
The other amendment clarifies that wages paid or payable in the ACT for services performed or rendered in another country are liable to payroll tax. These wages currently form part of the payroll tax base under section 2D (1) (a) of the act, but this amendment was considered necessary to make this clear.
Finally, this bill amends the Rates Act to rectify an error in a formula relating to the fixed-charge component of rates for properties that are being developed partly for residential and partly for commercial purposes. The ACT Revenue Office has been administratively applying this in the taxpayer’s favour and this amendment merely endorses that treatment. I commend the Revenue Legislation Amendment Bill to the Assembly.
Debate (on motion by Mr Mulcahy) adjourned to the next sitting.
Long Service Leave (Building and Construction and Contract Cleaning Industries) Legislation Amendment Bill 2007
Mr Barr, by leave, presented the bill, its explanatory statement and a Human Rights Act compatibility statement.
Title read by Clerk.
MR BARR (Molonglo—Minister for Education and Training, Minister for Planning, Minister for Tourism, Sport and Recreation, Minister for Industrial Relations) (11.20): I move:
That this bill be agreed to in principle.
The main objective of this bill is to amend the Long Service Leave (Building and Construction Industry) Act 1981 and the Long Service Leave (Contract Cleaning Industry) Act 1999, which establish portable long service leave schemes for the building and cleaning industries. These schemes allow workers in the building and
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